LESSON 1 INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting?
1.2 Financial Accounting and Managerial Accounting
1.3 Financial Statements
1.4 Income Statement
1.5 Revenue
1.6 Expense
1.7 The Statement of Changes in Equity
1.8 BalanceSheet
1.9 Assets
1.10 Liabilities
1.11 Owner''s Equity Capital
1.12 Statement of Cash Flows
1.13 Accounting Equation
1.14 Example for Assets=Claims
1.15 How the Elements of Accounting Equation Change
1.16 Ending Balances
Terms and Phrases
Notes
Exercises
LESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY
2.1 Introduction
2.2 The Effect of Transactions on the Balance Sheet
2.3 The Two Sections of a Balance Sheet
2.4 Business Entity
2.5 Buy Jeasn Not Yet to Pay
2.6 The Ordering and Classification of Assets and Liabilities
2.7 The Classification of Assets
2.8 The Classification of LiabilitiesCreditors
2.9 Working Captial
2.10 Jane''s Business
2.11 Recording Business Transactions
2.12 Basic Rules for Recording Business Transactions
2.13 An Example of Dual Aspect Concept
2.14 Double Entry Rule
2.15 T-account
2.16 Two Important Rules about Double-entry Recording System
2.17 Application of the Double Entry Rule
2.18 An Example of the Double Entry Rule
2.19 Another Example of the Double Entry
2.20 Transaction No.1: Starting the Operations
2.21 Transaction No.2: Purchasing Office Supplies
2.22 Transaction No.3: Providing Services on Account
2.23 Transaction No.4: Paying Cash for Operating Expenses
2.24 Transaction No.5: Borrowing Money from Bank
2.25 Transaction No.6: Paying Rent
2.26 Transaction No.7: Receiving Cash for the Provided
Services
2.27 Transaction No.8: Receiving an Advanced Cash Payment
2.28 Transaction No.9: Receiving Cash for Operating Activity
2.29 Transaction No.10: Loaning to Other Company
2.30 Transaction No.11: Paying Cash to Purchase Office
Equipment
2.31 Transaction No.12: Paying Cash to Accounts Payable
2.32 Transaction No.13: Receiving a Bill for Office Cleaning
Services
2.33 Transaction No.14: Paying Cash Distribution to the Owner
2.34 Making Adjusting Entries
2.35 Adjustment No.1: Recognizing Interest Expense
2.36 Adjustment No.2: Recognizing Rent Expense
2.37 Adjustment No.3: Recording a Revenue for the Provided
Services
2.38 Adjustment No.4: Recording Interest Revenue
2.39 Adjustment No. 5: Recognizing Depreciation Expense
2.40 Adjustment No. 6: Recognizing Salaries Expense
2.41 Adjustment No. 7: Expensing the Supplies
2.42 Transferring Data to T-accounts
2.43 A Summary of the Principles of Accounts
2.44 The Procedures of Accounting
2.45 The Journal
2.46 Closing Entries
2.47 The Trial Balance
Terms and Phrases
Notes
Exercises
LESSON 3 CURRENT ASSETS
LESSON 4 LONG TERM ASSETS
LESSON 5 LIABILITIES
LESSON 6 0WNER''S EQUITY
LESSON 7 INCOME STATEMENT
LESSON 8 STATEMENT OF CASH FLOWS
LESSON 9 INTERPRETATIONS OF FINANCIAL STATEMENTS
Key to Exercise
Useful Financial Accounting Websites
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