Part One Basics ofAccounting and Double Entry Bookkeeping
Chapter 1 Business Transactions
1.1 Types ofBusiness Entities
1.2 Procedure ofBusiness Transaction
1.3 Cash and Credit Transactions
1.3.1 Terminology
1.3.2 Methodsofpayments
1.3.3 Petty cash
1.4 Payroll
1.5 Keeping a Record
1.5.1 Specificreasons
1.5.2 Themedium
1.5.3 Principle part and procedures
Key words and phrases
Exercise s
Reading materials
Chapter 2 Types of Business Documentation
2.1 Documents for Business Transactions
2.1.1 Document
2.1.2 Main points about documents
2.2 Documents for Cash Transactions
2.2.1 Cash transaction
2.2.2 The documents involved in the cash transactions
2.2.3 Check requisition
2.3 Documents for Credit Transactions
2.3.1 Creditterms
2.3.2 The documents for the credit transaction
2.4 TheTerminology
2.5 Special Credit Transaction InvoMng the Returns
2.6 DebitNotes
2.7 Petty Cash Claim
2.8 The Employee''s Pay Slip
Key words and phrases
Exercises
Reading materials
Chapter 3 Accounting Scene and Accounting Elements
3.1 Law and the Law ofContract
3.1.1 The content for legally binding contract
3.1.2 The difference between offer and invitation
3.1.3 Breach of contract
3.2 Regulation ofthe Sale ofGoods
3.2.1 The format for making a contract
3.2.2 The object ofa contract
3.2.3 The price for the contract
3.2.4 The problem ofthe transfer ofthe ownership about the
goods
3.3 Document Retention Policies and Data Protection
3.3.1 Document retention policies
3.3.2 Dataprotection
3.4 The Function ofAccounting
3.4.1 Measurement
3.4.2 Management
3.4.3 Who uses financial statements?
3.4.4 The qualitative characteristics offinancial statement
3.5 Accounting Elements andAccounting Equation
3.5.1 The Accounting treatment basis
3.5.2 Accounting Elements
3.5.3 Four basic assumptions ofaccounting
3.5.4 The calculation method for accounting
3.5.5 Accounting equation
3.5.6 The dual aspect ofaccounting equation
3.5.7 Accounting items
3.5.8 The classification for accounting items
3.6 Accounts
……
Part Two Main Economic Activities
Part Three Adjustment and Financial Statement
参考文献
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