Part 1 Financial Accounting

Chapter 1 Principle of Financial Accounting

        Topic 1: Nature of Accounting 

        Topic 2: Qualitative Characteristics of Accounting Information

        Topic 3: The Assumption and Principle of Accounting

        Topic 4: The Accounting Equation and Double entry Bookkeeping

Chapter 2 Accounting Cycle

        Topic 1: Basics of Accounting Cycle

        Topic 2: Journals and Ledgers 

        Topic 3: The Trial Balance

        Topic 4: Adjusting Procedures 

        Topic 5: Closing Process

Chapter 3 Assets

        Topic 1: Current Assets

        Topic 2: Non current Assets
Chapter 4 Liability

        Topic 1: Current Liability

        Topic 2: Non current Liability

Chapter 5 Owners' Equity 

        Topic 1: Forms of Business Organization

        Topic 2: Equity in Company

        Topic 3: Classification of Shares

        Topic 4: Accounting for Different Equity

Chapter 6 Revenues and Expenses

        Topic 1: Revenues

        Topic 2: Expense

Chapter 7 Introduction to Financial Statements

        Topic 1: An Overview of Financial Statement

        Topic 2: Balance Sheet

        Topic 3: Income Statement

        Topic 4: Statement of Retained Earnings

        Topic 5: Statement of Cash Flows

        Topic 6: Notes and Other Disclosures

Chapter 8 Financial Statements Analysis

        Topic 1: Basic Analytical Procedures

        Topic 2: Ratio Computations and Interpretations

        Topic 3: Other Analytical Approaches

Part 2 Management Accounting

Chapter 9 Introduction to Management Accounting 

        Topic 1: An overview of Management Accounting 

        Topic 2: Management Accounting in Value Creation

Chapter 10 Cost Behavior Analysis

        Topic 1: Cost Classification

        Topic 2: Cost Behavior 

        Topic 3: Absorption and Variable Costing

Chapter 11 Planning and Control

        Topic 1: CVP Analysis 

        Topic 2: Budgeting for Planning and Control 

        Topic 3: Standard Costing and Performance Measurement 

        Topic 4: Responsibility Accounting 

Part 3 Financial Management

Chapter 12 Introduction to Financial Management 

        Topic 1: An Overview of Financial Management

        Topic 2: Financial Instruments and Markets

        Topic 3: Time Value of Money

Chapter 13 Risk and Return

        Topic 1: Measuring the Risk and Return

        Topic 2: Investment Portfolio

        Topic 3: Beta and Capital Asset Pricing Model

        Topic 4: Efficient Market Hypothesis 

Chapter 14 Capital Structure and Dividend Policy

        Topic 1: Cost of Capital

        Topic 2: Leverage Theory

        Topic 3: Capital Structure Decision

        Topic 4: Dividend Payment Method

        Topic 5: The Dividend Theory

Part 4 Auditing

Chapter 15 Introduction to Auditing 

        Topic 1: An overview of Auditing

        Topic 2: Auditing Framework

Chapter 16 Audit Process

        Topic 1: Audit Tests, Client Acceptance and Auditing Planning

        Topic 2: Audit Risk and Internal Control  

        Topic 3: Compliance Testing

        Topic 4: Substantive Testing

Chapter 17 Audit Report

        Topic 1: An Overview of Audit Report

        Topic 2: Unqualified Opinion with an Explanatory Paragraph

        Topic 3: Qualified Opinion

        Topic 4: Adverse Opinion

        Topic 5: Disclaimer Opinion

参考文献