Accounting English

chapter 1 introduction


1.1 acdounting as information system


1.2 profssion of accounting


1.3 the accounting entity assumption


1.4 the historical cost principle


1.5 assets,liabilities, and ownet's equity


1.6 financial statements


本章知识点


reading material


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. exercises


chapter 2 analyzing transactions


2.1 usefulness of an account


2.2 characteristics of an account


2.3 analyzing and summarizing transaction in accounts


2.4 lllustration of analyzing and summarizing transactions


2.5 trial balanec


2.6 discover of errors


本章知识点


reading material


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exercises


chapter 3 the adjusting process


3.1 the matching concept


3.2 nature of the adjusting process


3.3 adjusting entries


本章知识点


reading material


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exercises


chapter 4 accounting cycle


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chapter 5 accounting for merchandising businesses


chapter 6 accounting for cash


chapter 7 receivables


chapter 8 inventories


chapter 9 plant assets and intangible assets