Chapter 1 Introduction to Accounting
Unit 1 An Overview of Accounting
Unit 2 Types of Business
Unit 3 The Users of Financial Information
Unit 4 The Regulatory Framework
Key Terms
Multiple Choice Questions
Exercises
Chapter 2 The Basic Concepts of Accounting
Unit 1 Fundamental Accounting Assumptions
Unit 2 The Qualitative Characteristics of Financial Information
Key Terms
Multiple Choice Questions
Exercises
Chapter 3 Double Entry Method of Accounting
Unit 1 Accounting Elements and Accounting Equation
Unit 2 Double Entry Bookkeeping
Unit 3 The Use of Double Entry Bookkeeping
Key Terms
Multiple Choice Questions
Exercises
Chapter 4 Accounting Procedures I: Journalizing
Unit 1 Types of Business Documentation
Unit 2 Books of Prime Entry
Key Terms
Multiple Choice Questions
Exercises
Chapter 5 Accounting Procedures II: Posting
Unit 1 Ledgers
Unit 2 Control Accounts
Key Terms
Multiple Choice Questions
Exercises
Chapter 6 Accounting Procedures III: Closing and Adjusting
Unit 1 Trial Balance
Unit 2 Error Correction
Unit 3 Adjustments
Key Terms
Multiple Choice Questions
Exercises
Chapter 7 Financial Statements
Unit 1 Statement of Financial Position
Unit 2 Income Statement
Unit 3 Statement of Cash Flows
Key Terms
Multiple Choice Questions
Exercises
Chapter 8 Recording Transactions
Unit 1 Recording Credit Transactions
Unit 2 Recording Cash Transactions