Index
Chapter 1 General Introduction
1. Accounting’s Concept, Function and Objective
2. Accounting Object and Element
3. General Standards of Financial Accounting
4. Accounting Method
Chapter 2 Accounting Method
1. Accounting Recognition
2. Accounting Measurement
3. Accounting Record
4. Accounting Report
5. Accounting Cycle
Chapter 3 Accounting Title and Account
1. Accounting Title
2. Accounting Account
Chapter 4 Double Entry Accounting Principle and Its Application
1. Double Entry Accounting Principle
2. Application of Debit-credit Bookkeeping
3. Account Classification Accounting to Purpose and Structure
Chapter 5 Accounting Document
1. Introduction to Accounting Document
2. Source Document
3. Voucher
4. Transfer of Accounting Document
Chapter 6 Accounting Books
1. Introduction to Accounting Books
2. Accounting Books Registration
3. Accounting Regulations
Chapter 7 Cost Accounting
1. Introduction to Cost Accounting
2. Cost Accounting of Assets Acquisition
3. Cost Accounting of Assets Depreciation
4. Cost Accounting of Debt and Proprietary Interest
5. Cost Accounting of Goods Production
Chapter 8 Preparation before Compilation of Financial Statements
1. Significance and Content of the Preparation
2. Adjustment of Account
3. Working Papers
4. Verification and Closing
5. Capital Verification
Chapter 9 Financial Report
1. Introduction to Financial Report
2. Balance Sheet
3. Income Statement
4. Report, Summary and Approval of Financial Report
5. Analysis of Financial Report
Chapter 10 Bookkeeping Procedure
1. Introduction to Bookkeeping Procedure
2. Bookkeeping Procedure Using Voucher
3. Bookkeeping Procedure Using Summarized Subjects
4. Bookkeeping Procedure Using Summary Voucher
5. Bookkeeping Procedure Using Summarized Journal
6. Bookkeeping Procedure Using Journal Entry
Chapter 11 Characters of Computer Accounting
1. Introduction to Computer Accounting
2. Characters of Computerizing Accounting Processing
3. Characters of Computer Accounting System
Chapter 12 Accounting Organization
1. Significance and Requirements of Accounting Organization
2. Accounting Personnel
3. Accounting Department
4. Accounting Statutes and Regulations
5. Accounting Archives
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