本书采用全英文的写作模式介绍会计的基础知识，在国际财务报告概念框架的指导下，讲解会计要素的定义、会计簿记流程、复式记账法，试算平衡表等企业日常经济业务的记录、分析和汇总方法，以及营业税、银行对账单、银行存款余额调节表、不完整记录等事项的处理方法，使学生掌握个体经营者和合伙企业的基本报表编制方法。

Part 1 Introduction
Chapter 1 An Overview of Accounting
Chapter 2 Accounting Laws and Regulation System
Chapter 3 IASB Conceptual Framework for Financial Reporting
Part 2 Basic Principle of Bookkeeping
Chapter 4 Source Documents and Books of Prime Entry
Chapter 5 Double Entry and the Ledgers
Chapter 6 Balancing off Accounts and Preparing a Trial Balance
Part 3 Preparing for Basic Financial Statements
Chapter 7 Sales Tax
Chapter 8 Control Accounts
Chapter 9 Bank Reconciliation Statement
Chapter 10 Correction of Errors
Chapter 11 Incomplete Records
Part 4 Financial Statements for Different Types of Businesses
Chapter 12 Manufacturing Account
Chapter 13 Accounting for Sole Traders
Chapter 14 Accounting for Partnership
Chapter 15 Professional Ethics of Accountants