更新时间：2023-11-13 15:07:06
封面
版权信息
Preface
Part 1 Introduction
Chapter 1 An Overview of Accounting
Learning Objectives
1.1 Basic Accounting Process
1.2 Main Types of Accounting Entities
1.3 The Users of Accounting Information
1.4 The Two Branches of Accounting
1.5 Corporate Governance
1.6 The Main Financial Statements
Summary
Questions
Chapter 2 Accounting Laws and Regulation System
2.1 An Overview of Levels of Regulatory Framework
2.2 The International Accounting Standards Board (IASB)
2.3 The International Financial Reporting Standards (IFRSs)
Chapter 3 IASB Conceptual Framework for Financial Reporting
3.1 The Objective of General Purpose Financial Reporting
3.2 Qualitative Characteristics of Useful Financial Information
3.3 Financial Statements and the Reporting Entity
3.4 The Elements of Financial Statements
Part 2 Basic Principle of Bookkeeping
Chapter 4 Source Documents and Books of Prime Entry
4.1 Source Documents
4.2 Books of Prime Entry
Chapter 5 Double Entry and the Ledgers
5.1 Double Entry Accounting
5.2 Writing-up Journal
5.3 Books of Prime Entry and Ledgers
Chapter 6 Balancing off Accounts and Preparing a Trial Balance
6.1 Purpose of Balancing off Accounts
6.2 Methods of Balancing off Accounts
6.3 Preparing a Trial Balance
6.4 Preparing Basic Financial Statements
Part 3 Preparing for Basic Financial Statements
Chapter 7 Sales Tax
7.1 What is Sales Tax
7.2 How Does the Sales Tax System Work
7.3 Accounting for Sales Tax
Chapter 8 Control Accounts
8.1 Principle of Control Accounts
8.2 More Information for Entries in Control Accounts
8.3 Reconciling the Difference Between Control Accounts and Personal Ledgers
8.4 Advantages of Control Accounts
8.5 Reconciliation of Suppliers’ Statements
Chapter 9 Bank Reconciliation Statement
9.1 Bank Statement and Cash Book
9.2 Reasons for Differences in Balances
9.3 Bank Reconciliation Procedure
9.4 Tips for Problem Solving
Chapter 10 Correction of Errors
10.1 Types of Errors
10.2 The Correction of Errors
10.3 Advantages of Journal and Suspense Account
Chapter 11 Incomplete Records
11.1 What Are Incomplete Records
11.2 Using the Accounting and Business Equation
11.3 Using the Control Accounts
11.4 Establishing the Cost of Goods Sold
Part 4 Financial Statements for Different Types of Businesses
Chapter 12 Manufacturing Account
12.1 Costs of Production
12.2 Format of Manufacturing Account
12.3 Financial Statements for Manufacturing Companies
12.4 Apportionment of Costs
