会计英语:基础会计

Chapter 1 Basic Concepts

Part 1.1 International Financial Reporting Standards (IFRS)

Part 1.2 Accounting Assumptions and Accounting Basis

Part 1.3 The qualitative characteristics of accounting information

Part 1.4 Accounting Elements and Accounting Equation

Review Basic Concepts

Chapter 2 Accounting Records

Part 2.1 T-account & Double-entry system

Part 2.2 The journal and journal entry

Part 2.3 The ledger & posting process

Part 2.4 Adjusting entries

Part 2.5 Closing entries

Review Accounting Records

Chapter 3 Current Assets

Part 3.1 Cash & Cash Equivalents

Part 3.2 Accounts Receivable

Part 3.3 Inventories

Review Current Assets

Chapter 4 Non-current Assets

Part 4.1 Plant assets

Part 4.2 Depreciation of plant asset

Part 4.3 Intangible assets

Review Non-current Assets

Chapter 5 Liabilities

Part 5.1 Current liabilities

Part 5.2 Non-current liabilities

Review Liabilities

Chapter 6 Owners’ Equity

Part 6.1 Paid-in capital & Additional paid-in capital

Part 6.2 Retained earnings

Review Owners’ Equity

Chapter 7 Revenues & Expenses

Part 7.1 Revenues

Part 7.2 Expenses

Review Revenues & Expenses

Chapter 8 Financial Reports

Part 8.1 Income statement

Part 8.2 Statement of retained earnings

Part 8.3 Balance sheet

Review Financial Statements

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