Part One The Main Contents of Accounting
Chapter Ⅰ General Introduction
Section One The Origin and Evolution of Accounting
Section Two Accounting and Accounting Information
Section Three Accounting Object and the Rules of Capital Movement
Section Four Accounting Functions and Purpose
Chapter Ⅱ Accounting Elements and Accounting Equation
Section One Accounting Elements
Section Two Accounting Equation
Chapter Ⅲ Accounting Subjects and Accounts
Section One Accounting Subjects
Section Two Accounts
Section Three Accounting Object， Accounting Elements and Accounting Subjects
Chapter Ⅳ Double Entry Bookkeeping
Section One Introduction to the Methods of Bookkeeping
section Two Debit-Credit Bookkeeping
Section Three Parallel Recording of General Ledger and Detail Ledger
Chapter Ⅴ Classification of Accounts
Section One The Meaning of Classifying Accounts
Section Two Account Classification According to the Economic Contents
Section Three Account Classification According to the Use and Structure


Part Two Translation
第一章 總論
第一節(jié) 會(huì)計(jì)的產(chǎn)生和發(fā)展
第二節(jié) 會(huì)計(jì)和會(huì)計(jì)信息
第三節(jié) 會(huì)計(jì)對(duì)象和資金運(yùn)動(dòng)規(guī)律
第四節(jié) 會(huì)計(jì)職能和會(huì)計(jì)目的


第二章 會(huì)計(jì)要素與會(huì)計(jì)等式
第一節(jié) 會(huì)計(jì)要素
第二節(jié) 會(huì)計(jì)等式


第三章 會(huì)計(jì)科目與賬戶
第一節(jié) 會(huì)計(jì)科目
第二節(jié) 賬戶
第三節(jié) 會(huì)計(jì)對(duì)象、會(huì)計(jì)要素與會(huì)計(jì)科目


第四章 復(fù)式記賬
第一節(jié) 記賬方法概述
第二節(jié) 借貸記賬法
第三節(jié) 總分類賬戶與明細(xì)分類賬戶的平行登記


第五章 賬戶分類
第一節(jié) 賬戶分類的意義
第二節(jié) 賬戶按經(jīng)濟(jì)內(nèi)容分類
第三節(jié) 賬戶按用途和結(jié)構(gòu)分類


Part Three Appendix
附錄一 企業(yè)會(huì)計(jì)憑證，賬簿及報(bào)表
附錄二 Accounting Law of the Peoples Republic of China
附錄三 Idioms and Expressions
附錄四 中華人民共和國(guó)會(huì)計(jì)法