会计基础

chapter 1  the basis of accounting
　1.1  accounting is an information system
　1.2  generally accepted accounting principles
　1.3  accrual versus cash basis of accounting
　1.4  accounting equation
chapter 2  accounting cycle(1 )
　2.1  doub]e-entry system
　2.2  recording process
　2.3  preparing a trial balance
chapter 3  accounting cycle(2)
　3.1  adjusting entries　　　 
　3.2  adjusted trial balance
　3.3  financial statements
　3.4  closing the books
chapter 4  accounting for merchandising business 
　4.1  operating cycles
　4.2  inventory systems

　4.3  purchases

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