Chapter 1　Introduction to Accounting
　1　Accounting: an Information System
　2　Accounting and Business Organizations
　3　Users of Financial Information
　4　Accounting Standards (Generally Accepted Accounting Principles)
　5　Two Kinds of Accounting
　6　Ethics in Accounting
　7　The Accounting Profession
　8　The Accounting Equation
　9　Accounting for Business Transactions
Chapter 2　Recording Business Transactions
　1　The Account
　2　Double-Entry Bookkeeping
　3　The T Account
　4　The Journals Chapter 1　Introduction to Accounting
　1　Accounting: an Information System
　2　Accounting and Business Organizations
　3　Users of Financial Information
　4　Accounting Standards (Generally Accepted Accounting Principles)
　5　Two Kinds of Accounting
　6　Ethics in Accounting
　7　The Accounting Profession
　8　The Accounting Equation
　9　Accounting for Business Transactions
Chapter 2　Recording Business Transactions
　1　The Account
　2　Double-Entry Bookkeeping
　3　The T Account
　4　The Journals
　5　The Ledger
　6　The Trial Balance
　7　Accrual Basis Versus Cash Basis
　8　Adjustments to the Accounts
　9　Permanent and Temporary Accounts
　10　Closing Entries
　11　Errors and Correcting Errors
　12　Financial Statements
　13　The Accounting Cycle
Chapter 3　Accounting for Merchandising Business
　1　The Operating Cycle for a Merchandising Business
　2　Purchase of Merchandise Inventory
　3　Sale of Merchandise Inventory
　4　Cost of Goods Sold
　5　Perpetual and Physical Inventory System
　6　Inventory Costing Methods
　7　Lower-of-Cost-or-Market Rule (LCM)
　8　Methods of Estimating Inventory
　9　Inventory Errors
　10　Format of Income Statement
Chapter 4　Internal Control and Cash Transactions
　1　Internal Control System
　2　Internal Control Over Cash Receipts
　3　Internal Control Over Cash Disbursements
　4　The Sarbanes-Oxley Act (SOX)
　5　Bank Account and Bank Reconciliation
　6　Petty Cash Fund
Chapter 5　Short-Term Investments and Receivables
　1　Short-Term Investments
　2　Types of Receivables
　3　Main Issues in Managing Receivables
　4　Accounts Receivable and Bad Debts
　5　Selling (Factoring) Receivables
　6　Notes Receivable
Chapter 6　Long-Term Assets and Intangible Assets
　1　Capital Expenditures Versus Operating Expenditures
　2　The Cost of a Long-term Asset
　3　Depreciation of Long-term Assets
　4　Special Issues in Depreciation Accounting
　5　Disposal of Fixed Assets
　6　Natural Resources and Depletion
　7　Intangible Assets and Amortization
Chapter 7　Current Liabilities and Payroll Accounting
　1　Current Liabilities
　2　Contingent Liabilities
　3　Accounting for Payroll
　4　Internal Control for Payroll
Chapter 8　Corporation
　1　Characteristics of a Corporation
　2　Organizing a Corporation
　3　Stockholders' Rights
　4　Stockholders' Equity
　5　Classes of Shares
　6　Issuing Shares
　7　Dividends on Preferred and Common Shares
　8　Dividend Dates
　9　Stock Dividends
　10　Different Values of Shares
　11　Stock Splits
　12　Treasury Stock
　13　Appropriations of Retained Earnings
　14　Corporation Income Statement
　15　Earnings per Share
Chapter 9　Long-Term Liabilities and Investments
　1　Bonds: Nature and Types
　2　Bond Prices
　3　Issuing Bonds Payable
　4　Current Portion of Long-Term Debt
　5　Callable Bonds
　6　Convertible Bonds
　7　Advantage of Financing Operation with Debt versus Stock
　8　Operating Leases VS. Capital Leases
　9　Investment in Bonds
　10　Available-for-Sale Investment
　11　Investment in Equity
　12　Consolidation Accounting
Chapter 10　Budgeting and Costing
　1　Budgets and Budgeting
　2　Master Budget
　3　Preparing the Budgets
　4　Cost and Cost Accounting
　5　Manufacturing Accounts
　6　Job Costing
　7　Process Costing
　8　Standard Costing
Chapter 11　Statement of Cash Flows
　1　Purposes of the Statement of Cash Flows
　2　Operating, Investing and Financing Activities
　3　Cash and Cash Equivalents
　4　Format of The Statement of Cash Flows
　5　Non-cash Investing and Financing Activities
　6　Preparing the Statement of Cash Flow: The Direct Method
　7　Preparing the Statement of Cash Flow: The Indirect Method
Chapter 12　Financial Analysis
　1　Financial Ratios
　2　CVP Analysis
　3　Short-Term Decision Making
Appendix I　Glossary
Appendix II　Review I
Appendix III　Review II