●Unit One Introduction to Accounting
●1.1 Definition of Accounting
●1.2 Users and Classifications of Accounting
●1.3 Accounting Assumptions and Principles
●1.4 Accounting Elements & Accounting Equation
●1.5 Recording Business Transactions:Double-Entry System
●Exercises
●Unit Two Forms of Business Ownership
●2.1 Sole Propietorships
●2.2 Partnerships
●2.3 Corporations
●2.4 Sole Proprietorship and Partnership Accounting
●2.5 Accounting for Stock Transactions and Dividends
●Exercises
●Unit Three Financial Statements
●3.1 Definition
●3.2 Purpose of Financial Statements by Business Entities
●3.3 Balance Sheet
●3.4 Income Statement
●3.5 Retained Earnings Statement
●部分目錄