PrefaceChapter 1 Step into World of Accounting Learning Objectives 1.1 Nature of Business 1.2 Role of Accounting in Business 1.3 Users of Accounting Information 1.4 Types of Accounting 1.5 The Accounting Profession and Careers 1.6 Accountancy Bodies 1.7 Accounting Regulatory System 1.8 Accounting Conceptual Framework Chapter SummaryChapter 2 Financial Statements Learning Objectives 2.1 Financial Statements 2.2 Balance Sheet 2.3 Income Statement 2.4 Cash Flow Statement 2.5 Qualitative Characteristics of Financial Statements 2.6 Definition of Accounting Elements in Financial Statements 2.7 Balance Sheet and Accounting Equation Chapter SummaryChapter 3 Double Entry Bookkeeping & Ledger Accounts Learning Objectives 3.1 Duality Concept 3.2 Double Entry Bookkeeping 3.3 Ledger Accounts Chapter SummaryChapter 4 Journalizing, Posting and Trial Balance Learning Objectives 4.1 Introduction 4.2 Chart of Accounts 4.3 The General Journal 4.4 Journalizing Transactions 4.5 Posting to the Ledger 4.6 Make Trial Balance Chapter SummaryChapter 5 Complete The Accounting Cycle Learning Objectives 5.1 Steps in Accounting Cycle 5.2 Preparing End–of–Period Worksheet 5.3 End-of-Period Adjustment 5.4 Prepare Financial Statements Based on Worksheet 5.5 Closing Entries Chapter SummaryChapter 6 Accounting for Merchandising Business Learning Objectives 6.1 Operating Cycle of Merchandising Business 6.2 Purchase Transactions 6.3 Sales Transactions 6.4 Transportation Costs 6.5 Sales Taxes 6.6 Merchandise Shrinkage Chapter SummaryChapter 7 Accounting for Manufacturing Business Learning Objectives 7.1 Operating Cycle of Manufacturing Business 7.2 Purchase Transactions 7.3 Manufacturing Process 7.4 Sales Transactions Chapter SummaryChapter 8 Financial Analysis Learning Objectives 8.1 Financial Analysis 8.2 Financial Ratios 8.3 Application of Financial Ratios Analysis 8.4 Methods of Financial Analysis 8.5 Limitations of Financial Ratios Chapter SummaryChapter 9 Applications of Information Technology Learning Objectives 9.1 Manual System vs. Computerized System 9.2 Integrated Accounting Packages 9.3 Microcomputer Accounting Packages 9.4 Spreadsheets 9.5 Database Systems 9.6 Accounting Software Solutions Chapter SummaryChapter 10 Working as An Accountant Learning Objectives 10.1 Applying for An Accounting Job 10.2 Get Familiar with Working Environment 10.3 Accounting Related Letters and Statements 10.4 Accounting Related Reports and Documents Chapter SummaryReferencesGlossaryIndex Useful Accounting Websites
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