Lesson One Accounting in General
Lesson Two Accounting Elements and Accounting Equation
Lesson Three The Ledger Accounts
Lesson Four Journals
Lesson Five Adjusting Entries
Lesson Six The Basic Financial Statements Prepared by a Business
Lesson Seven Completion of the Accounting Cycle
Lesson Eight Accounting for Merchandising Activities
Lesson Nine Internal Control
Lesson Ten Cash
Lesson Eleven Receivables
Lesson Twelve Inventory
Lesson Thirteen Capital Assets
Lesson Fourteen Current Liabilities
Lesson Fifteen Long-term Liabilities
Lesson Sixteen Accounting for owners'' Equity of Partnerships
Lesson Seventeen Shareholders'' Equity of a Corporation
Lesson Eighteen Corporation Reporting
Lesson Nineteen Using the Information in the Financial Statements
References
內容試閱：
The Users of Accounting Information
Accounting must consider the needs of the users of financial information.Therefore，accountants need to know who these users are，and their needs for information.The information which a user of financial information needs depends upon the kinds of decisions that he or she makes.The differences in the decisions divide the users of financial information into two broad groups：internal users and external users.
Internal users of accounting information are those who plan，organize，and run a business.They are generally the management of a business.External users are those who work for other organizations but have an interest in and need for information about the financial position and performance of the company.These include investors，creditors，taxing authorities，government agencies，customers and labour unions，etc.
Distinguishing between Bookkeeping and Accounting.
Many people mistakenly consider bookkeeping and accounting to be the same. Actually，the accounting process includes the bookkeeping function.And moreover，it involves the entire process of identifying，recording，and communicating economic events. Bookkeeping usually involves only the recording of economic events，it is therefore just one part of the accounting process.Accounting requires a higher level of expertise and judgement than bookkeeping，because economic events must be identified and measured，effectively communicated，and then interpreted to help users in their decision-making.Weygandt Jerry J.， Accounting Principles，2nd Canadian Edition，Vol.1，John Wiley Sons Canada，Ltd.,Etobicoke Ontario,2002，p.6.
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