Lesson 1 Principle of Financial Accounting
TOPIC 1．1 An Introduction to Accounting
TOPIC 1．2 Conceptual Framework for Financial Reporting
TOPIC 1．3 The Accounting Equation
TOPIC 1．4 Accounting Cycle
GLOSSARY
Exercise
Lesson 2 Intermediate Financial Accounting
TOPIC 2．1 Cash
TOPIC 2．2 Sale and Receivables
TOPIC 2．3 Investments
TOPIC 2．4 Inventory
TOPIC 2．5 Fixed Assets and Intangibles Assets
TOPIC 2．6 Liabilities
TOPIC 2．7 Shares
GLOSSARY
Exercise
Lesson 3 Financial Statements and Financial Statement Analysis
TOPIC 3．1 Financial Statements
TOPIC 3．2 Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4 Consolidation Accounting
TOPIC 4．1 Recording and Reporting Inter-Corporate Investments
TOPIC 4．2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method
TOPIC 4．3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method
GLOSSARY
Exercise
Lesson 5 Managerial Accounting
TOPIC 5．1 Introduction
TOPIC 5．2 Manufacturing Cost Concepts
TOPIC 5．3 Cost Classification
TOPIC 5．4 Cost Behaviour
TOPIC 5．5 CVP Analysis
GLOSSARY
Exercise
Lesson 6 Auditing
TOPIC 6．1 Introduction to Auditing
TOPIC 6．2 GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6．3 Audit Planning
TOPIC 6．4 Internal Controls
TOPIC 6．5 Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise