part 1 accounting introductions��Ӌ��Փ
unit 1 accounting and its environment��Ӌ�c��Ӌ�h��
1.1nature and content of accounting
1.2 objectives of financial reporting
unit 2 accounting concepts and basic conventions��Ӌ�����c�����T��
2.1 accounting is an information system
2.2 conventions of accounting
unit 3 accounting elements and accountingequation��ӋҪ���c��Ӌ��ʽ
3.1 accounting elements
3.2 accounting equation
unit 4 accounts aid double-entry bookkeepingsystem�~���c��ʽӛ�~��
4.1the account
4.2 double-entry bookkeeping system
unit 5 ledgers and journals����~�c��ӛ�~
5.1ledgers
5.2 journals
urut 6 recording transactions illustrationӛ䛽��׌���
6.1 illustrative problem ��
6.2 illustrative problem��
unit 7 the accounting cycle��Ӌѭ�h
7.1 fundamentals and analyze transactions
7.2 record the transactions in journal
7.3 post to ledger accounts
7.4 prepare a trial balance
7.5 make adjusting entries
7.6 prepare financial statements
7.7 journalize and post closing entries
7.8 prepared closed trial balance
unit 8 financial statementsؔ�Ո��
8.1 introduction to financial statements
8.2 the balance sheet
8.3 the income statement
8.4 the cash flow statement
part 2 financial accountingؔ�Օ�Ӌ
urut 9 assets��i��-current assets�Y�a������-�����Y�a
9.1 internal control and cash
9.2 receivables
9.3 inventory������
9.4 inventory������
unit 10 assets������-noncurrent assets�Y�a������-�������Y�a
10.1 plant and equipment
10.2 intangible assets
10.3 long-term investment
unit 11 liabilitiesؓ��
11.1 current liabilities
11.2 long-term liabilities
unit 12 stockholders' equity�ɖ|����
12.1 introduction of stockholders' equity
12.2 stock
urut 13 performance�I��
13.1 revenue
13.2 expenses
unit 14 financial statement analysisؔ�Ո������
14.1 framework for financial statement analysis
14.2 techniques of analysis
14.3 ratio analysis
part 3 cost and management accounting�ɱ��c�����Ӌ
unit 15 costs analysis�ɱ�����
15.1 introduction of cost accounting
15.2 cost behavior
15.3 cost-volume-profit analysis
urut 16 cost method�ɱ���
16.1 job order costing
16.2 process costing
16.3 activity-based costing ��abc��
16.4 standard costing
unit 17 budgeting and budgeting control�A�㼰�A�����
17.1 budgeting and planning
17.2 the budgets-setting process
17.3 variance and budgeting control
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