Part One The Main Contents of AccountingChapter 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 PurposeChapter Ⅱ Accounting Elements and Accounting Equation Section One Accounting Elements Section Two Accounting EquationChapter Ⅲ Accounting Subjects and Accounts Section One Accounting Subjects Section Two Accounts Section Three Accounting Object, Accounting Elements and Accounting SubjectsChapter 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 LedgerChapter 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 StructurePart Two Translation第一章 總論 第一節 會計的産生和發展 第二節 會計和會計信息 第三節 會計對象和資金運動規律 第四節 會計職能和會計目的第二章 會計要素與會計等式 第一節 會計要素 第二節 會計等式第三章 會計科目與賬戶 第一節 會計科目 第二節 賬戶 第三節 會計對象、會計要素與會計科目第四章 復式記賬 第一節 記賬方法概述 第二節 藉貸記賬法 第三節 總分類賬戶與明細分類賬戶的平行登記第五章 賬戶分類 第一節 賬戶分類的意義 第二節 賬戶按經濟內容分類 第三節 賬戶按用途和結構分類Part Three Appendix附錄一 企業會計憑證，賬簿及報錶附錄二 Accounting Law of the People's Republic of China附錄三 Idioms and Expressions附錄四 中華人民共和國會計法
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