目錄
Chapter 1 Introduction to Accounting1
1 1 What is Accounting 1
1 2 Forms of Business Entities 1
1 3 Business Activities 2
1 4 Users of Accounting Information 3
1 5 Types of Accounting 3
1 6 Careers in Accounting 4
1 7 The Development Trend of Accounting in the Era of Digital Technology 5
Chapter 2 Financial Accounting and the Conceptual Framework 10
2 1 Financial Accounting 10
2 2 Conceptual Framework 10
2 3 Accounting Equation 16
2 4 Accounting Cycle 16
Chapter 3 Current Assets 41
3 1 Cash and Cash Equivalents 41
3 2 Trading Securities 42
3 3 Accounts Receivable 45
3 4 Notes Receivable 49
3 5 Inventory 50
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