Part One The Main Contents of Accounting Chapter Ⅰ General Introduction Section One The Origin and Evolution of Accounting Section Two Accounting and Accounting Information Section Three Accounting Object and the Rules of Capital Movement Section Four Accounting Functions and Purpose Chapter Ⅱ Accounting Elements and Accounting Equation Section One Accounting Elements Section Two Accounting Equation Chapter Ⅲ Accounting Subjects and Accounts Section One Accounting Subjects Section Two Accounts Section Three Accounting Object， Accounting Elements and Accounting Subjects Chapter Ⅳ Double Entry Bookkeeping Section One Introduction to the Methods of Bookkeeping section Two Debit-Credit Bookkeeping Section Three Parallel Recording of General Ledger and Detail Ledger Chapter Ⅴ Classification of Accounts Section One The Meaning of Classifying Accounts Section Two Account Classification According to the Economic Contents Section Three Account Classification According to the Use and Structure
Part Two Translation 第一章 总论 第一节 会计的产生和发展 第二节 会计和会计信息 第三节 会计对象和资金运动规律 第四节 会计职能和会计目的
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