目录 Chapter 1 An Introduction to Accounting 导学目标Learning Objectives 导学资料Reading Material 1.1 What is Accounting 1.2 Businesses:Forms and Activities 1.3 The History and Development 1.4 Users of Accounting Information 1.5 Professional Ethics in Accounting 1.6 Management Accounting and Financial Accounting 知识总结Summary of Learning Objectives 会计词汇Accounting Vocabulary 练习测试Exercises Chapter 2 Fundamental Accounting Concepts 导学目标Learning Objectives 导学资料Reading Material 2.1 The Conceptual Framework 2.2 Qualitative Characteristics of Useful Information 2.3 Assumptions 2.4 Principles 2.5 The Accounting Cycle 2.6 Economic Events 2.7 The Accounting Equation 2.8 Analyze Business Transactions on the Accounting Equation 2.9 The Account 知识总结Summary of Learning Objectives 会计词汇Accounting Vocabulary 练习测试Exercises Chapter 3 Recording Business Transactions 导学目标Learning Objectives 导学资料Reading Material 3.1 Double-Entry Accounting System 3.2 Journalizing Business Transaction 3.3 Recording Transactions in Journals 3.4 Post to the Ledger 3.5 Illustration of Recording Transactions 3.6 Prepare a Trial Balance 知识总结Summary of Learning Objectives 会计词汇Accounting Vocabulary 练习测试Exercises Chapter 4 Account for Cash and Receivables 导学目标Learning Objectives 导学资料Reading Material 4.1 Operating Cycle 4.2 Current Assets 4.3 Cash Recording 4.4 Cash Control 4.5 Cash Management 4.6 Types of Receivables 4.7 Accounts Receivable 4.8 Notes Receivable
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