Chapter 1 Learning Objectives：

1)     Explain why accounting is important and list the users of accounting information

2)     Describe the organizations and rules that govern accounting

3)     Describe the accounting equation, and define assets, liabilites, and equity

4)     Use the accounting equation to analyze transactions

5)     Prepare financial statements

6)     Use financial statements and return on assets (ROA) to evaluate business performance

2. 补充书籍：

1）. A BRIEF HISTORY OF ACCOUNTING by Thomas A. King 第一章

2）. 《现代西方会计理论》第三章-第四章，作者：葛家澍，林志军

3). 《西方会计史-会计发展的五次浪潮》（上）第七章，作者：文硕

3. 思考：如何从道德规范的角度评价企业？