Prologue
1 Related History and Basic Concepts of Accounting
1． Accounting in the Development of Social Economy
2． Accounting and Related Concepts
3． Accounting Institutions and Accounting Work
2 Accounts and Double Entry System
1． Accounting Elements and Accounting Equation
2． Accounting Accounts
3． The Double Entry System
3 Application of Double Entry System
- Taking the business transactions of manufacturing enterprises as an example
1． Accounting Basis and Major Economic Activity of Manufacturing Enterprises
2． Accounting for Financing
3． Accounting Elements and Accounting Equation
4． The Supply Process： Accounting for the Purchase of Raw Materials
5． Production Process： Accounting for Collection and Distribution of Production Costs
6． Sales Process： Accounting for Operating Profit
7． Financial Results： Accounting for Net Income Formation and Distribution
4 Check for Property and Related Accounting Treatments
1． The Types and Purpose of Property Check
2． The Organization and Methods of Property Check
3． Check for Claim and Liabilities
4． Accounting for the Results of Property Check
5 Accounting Voucher —— Chinese Characteristics
1． The Concept and Types of Accounting Documents
2． The Classification， Filling and Reviewing of Entry Documents
3． The Accounting Documents Binding and Custody
6 Accounting Books
1． The Concept of Accounting Books
2． The Types of Accounting Books
3． For Example
4． The Accounting Record Technology and Corrective Methods （Manual Accounting）
5． Reconciliation and Closing Accounts
6． The Opening and Custody of Accounting Books
7 Financial Statements
1． The Concept of Financial Statements
2． The Composition of Financial Statements
3． The Income Statement and It's Preparation
4． The Income Statement and It's Preparation
5． The Balance Sheet and It's Preparation
8 Accounting Law， Standards and Conceptual Framework
1． The Political System and Accounting Standards
2． China's Accounting Law and Regulations
3． The Basic Principles （Conceptual Framework）
Appendix
Vocabulary Table of English and Chinese Words
