Section 1 Overview

Section 2 Functions and Tasks of Accounting

Section 3 Accounting Objects and Accounting Elements

Section 4 Basic Premises and General Principles of Accounting

Section 5 Accounting Methods

The exercises in this chapter

Chapter II Accounts and Accounts

Section 1 Accounting Identity

Section 2 Accounting subjects

Section III Accounts

The exercises in this chapter

Chapter III Double entry bookkeeping

Section 1 Double entry bookkeeping principle

Section 2 Debit bookkeeping method

Section 3 General ledger accounts and subsidiary ledger accounts

The exercises in this chapter

Chapter IV Accounting and Cost Calculation of Basic Economic Business of Industrial Enterprises

Section 1 Basic economic business and accounting treatment basis of enterprises

Section 2 Financing Accounting

Section 3 Supply Process Accounting

Section IV Accounting of Economic Business in the Process of Production

Section 5 Sales Process Accounting

Section 6 Accounting of Profit and Profit Distribution

The exercises in this chapter

Chapter V Classification of Accounts

Section 1 Significance and Signs of Account Classification

Section 2 Accounts are classified by economic content

Section III Accounts are classified by purpose and structure

The exercises in this chapter

Chapter VI Accounting Vouchers

Section 1 Significance and Types of Accounting Vouchers

Section 2 Filling and Auditing of Original Vouchers

Section III Filling and Auditing of Accounting Vouchers

Section 4 Transmission and Custody of Accounting Vouchers

The exercises in this chapter

Chapter VII Account Book

Section 1 Significance and Types of Account Books

Section 2 Establishment and Registration of Account Books

Section 3 Rules for Registration and Use of Account Books

Section IV Reconciliation and Settlement

The exercises in this chapter

Chapter VIII Accounting Processing Procedures

Section 1 Significance, Requirements and Types of Accounting Procedures

Section 2 Accounting Procedures for Accounting Vouchers

In the third quarter, the account summary table accounting processing procedures

Section IV Accounting Procedures for Summarizing Accounting Vouchers

The exercises in this chapter

Chapter IX Property Inspection

Section 1 Significance and Types of Property Inspection

Section 2 Inventory System of Property and Materials

Section 3 Methods of Property Inspection

The fourth quarter property inspection results processing.

The exercises in this chapter

Chapter X Financial Accounting Report

Section 1 Significance, Types and Compilation Requirements of Accounting Statements

Section 2 Balance Sheet

Section III Income Statement

Section IV Statement of Cash Flow

The exercises in this chapter

Chapter II Organization of XI's Accounting Work

Section 1 Significance and Requirements of Organizing Accounting Work

Section 2 Accounting Institutions

Section 3 Accounting personnel

Section 4 Accounting laws and regulations.

Section 5 Accounting Archives

Section 6 Legal Responsibility of Financial Accounting Work

The exercises in this chapter

Main references