Part One Introduction to Accounting
Chapter One Welcome to the World of Accounting（會計學概述）
Goal 1 The Nature of Business，and the Role of Accounting
Goal 2 The Accounting Profession and Caree
Goal 3 The Accounting Equation
Goal 4 The Five Accounting Concepts
Goal 5 How Traactio Impact the Accounting Equation
Goal 5 The Four Financial Statements
Part Two The Accounting Cycle
Chapter Two Analysis of Traactio（經濟業務分析）
Goal 1 T-Accounts
Goal 2 Accounts，Debits and Credits
Goal 3 The Journal
Goal 4 The General Ledger
Goal 5 The Trial Balance
Chapter Three Adjusting Process（調整過程）
Goal 1 The Periodicity Concept
Goal 2 The Matching Principle，Revenue/Expee Recognition,
Cash/Accrual Basis of Accounting
Goal 3 Nature of Accounts Requiring Adjustment
Goal 4 The Adjusting Process And Related Entries
Chapter Four Completing the Accounting Cycle（完全會計循環）
Goal 1 The Adjusting Process
Goal 2 Preparation of Financial Statements
Goal 3 Worksheet Approach
Goal 4 The Accounting Cycle and Closing Process
Goal 5 Post-closing Trial Balance
Goal 6 Classified Balance Sheets
Part Three The Information of Accounts
Chapter Five Cash（現金）
Goal I Cash Composition
Goal 2 Cash Controls for Receipts and Payments
Goal 3 Reconciliation of Bank Accounts
Goal 4 The Petty Cash System
Chapter Six Inventory（存貨）
Goal 1 Inventory Costing Methods
Goal 2 The Periodic System for Valuing Inventory
Goal 3 The Perpetual System for Valuing Inventory
Goal 4 Lower of Cost or Market Method
Goal 5 Inventory Estimation Techniques
Chapter Seven Accounts Receivable（應收款項）
Goal 1 Classification of Receivables
Goal 2 Uncollectible Receivables
Goal 3 Notes Receivable
Chapter Eight Fixed Assets and Intangible Assets（固定資產和無形資產）
Goal 1 Nature of Fixed Assets
Goal 2 Three Depreciation Methods
Goal 3 Exchange and Disposal of Fixed Assets
Goal 4 Natural Resources
Goal 5 Intangible Assets
Chapter Nine Current Liabilities & Equity（流動負債和權益）
Goal 1 The Nature and Recording of Typical Current
Liabilities
Goal 2 Accounting for Notes Payable
Goal 3 Contingent Liabilities
Goal 4 Stockholde﹀ Equity
Part Four Case: Accounting for Merchandising Business
Chapter Ten Accounting for Merchandising Business（商業企業會計）
Goal 1 The Merchandising Operation-Sales
Goal 2 The Merchandising Operation-Purchase
Goal 3 Enhancements of The Income Statement
Goal 4 Sample Chart of Accounts for a Small Company & a Large Corporation
