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 Learning Objectives 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) Summary Questions Chapter 3 IASB Conceptual Framework for Financial Reporting Learning Objectives 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 Summary Questions Part 2 Basic Principle of Bookkeeping Chapter 4 Source Documents and Books of Prime Entry Learning Objectives 4.1 Source Documents 4.2 Books of Prime Entry Summary Questions Chapter 5 Double Entry and the Ledgers Learning Objectives 5.1 Double Entry Accounting 5.2 Writing-up Journal 5.3 Books of Prime Entry and Ledgers Summary Questions Chapter 6 Balancing off Accounts and Preparing a Trial Balance Learning Objectives 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 Summary Questions Part 3 Preparing for Basic Financial Statements
Chapter 7 Sales Tax Learning Objectives 7.1 What is Sales Tax 7.2 How Does the Sales Tax System Work 7.3 Accounting for Sales Tax Summary Questions Chapter 8 Control Accounts Learning Objectives 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 Summary Questions Chapter 9 Bank Reconciliation Statement Learning Objectives 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 Summary Questions Chapter 10 Correction of Errors Learning Objectives 10.1 Types of Errors 10.2 The Correction of Errors 10.3 Advantages of Journal and Suspense Account Summary Questions Chapter 11 Incomplete Records Learning Objectives 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 Summary Questions Part 4 Financial Statements for Different Types of Businesses Chapter 12 Manufacturing Account Learning Objectives 12.1 Costs of Production 12.2 Format of Manufacturing Account 12.3 _ Financial Statements for Manufacturing Companies 12.4 Apportionment of Costs Summary Questions Chapter 13 Accounting for Sole Traders Learning Objectives
13.1 Accounting Period 13.2 Adjusting Accounts 13.3 Financial Statements for Sole Traders Summary Questions Chapter 14 Accounting for Partnership Learning Objectives 14.1 Characteristics of Partnership 14.2 Limited Partnership vs. Limited Liability Partnership 14.3 Basic Accounting for Partnership 14.4 Fixed Capital Account and Current Account 14.5 Nonexistence of Partnership Agreement Summary Questions Chapter 15 Professional Ethics of Accountants Learning Objectives 15.1 Professionalism 15.2 Ethics 15.3 Professional Ethics Summary Questions Glossary of English and Chinese Terms Reference
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