目录 Part I Exercise Chapter 1 Introduction to Accounting Chapter 2 Qualitative Characteristics Chapter 3 The Regulatory Framework Chapter 4 Business Entity Chapter 5 Accounting Language Chapter 6 Accounting Process Chapter 7 Sales Tax Chapter 8 Receivable & Payable Control Account Chapter 9 Discount Chapter 10 Irrecoverable Debt and Allowances Chapter 11 Inventory Chapter 12 Tangible Non-current Assets Chapter 13 Intangible Non-current Assets Chapter 14 Accruals and Prepayments Chapter 15 Provisions and Contingencies Chapter 16 Correction of Errors Chapter 17 Reconciliation Chapter 18 Incomplete Records Chapter 19 Statement of Profit or Loss and Other Comprehensive Income Chapter 20 Statement of Financial Position Chapter 21 Preparing Single Company Financial Statements Chapter 22 Preparing Financial Statements Chapter 23 Preparing Statement of Cash Flows Chapter 24 Events after Reporting Period Chapter 25 Consolidated Statement of Financial Position Chapter 26 Interpretation of Financial Statements Comprehensive Questions Part II Mock Exam Mock Exam-1 Mock Exam-2 Part III Answer Sheet Chapter 1 Introduction to Accounting Chapter 2 Qualitative Characteristics Chapter 3 The Regulatory Framework Chapter 4 Business Entity Chapter 5 Accounting Language Chapter 6 Accounting Process Chapter 7 Sales Tax Chapter 8 Receivable & Payable Control Account Chapter 9 Discount Chapter 10 Irrecoverable Debt and Allowances Chapter 11 Inventory Chapter 12 Tangible Non-current Assets Chapter 13 Intangible Non-current Assets Chapter 14 Accruals and Prepayments Chapter 15 Provisions and Contingencies Chapter 16 Correction of Errors Chapter 17 Reconciliation Chapter 18 Incomplete Records Chapter 19 Statement of Profit or Loss and Other Comprehensive Income Chapter 20 Statement of Financial Position Chapter 21 Preparing Single Company Financial Statements Chapter 22 Preparing Financial Statements Chapter 23 Preparing Statement of Cash Flows Chapter 24 Events after Reporting Period Chapter 25 Consolidated Statement of Financial Position Chapter 26 Interpretation of Financial Statements Comprehensive Questions Mock Exam1-Answer Mock Exam2-Answer