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 Ledger 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 Unit 3 Fulfilling an Accounting Cycle Key Terms Multiple Choice Questions Exercises Bibliography