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Chapter 1






                          Overview









                                                       Qualitative

                                                     characteristics
                                                                              Financial
                              Fundamental                                    accounting
                                 issues of                                       and
                                 financial
                               accounting                                   management
                                                                             accounting






                                                                                          Concepts
                   User groups                                                               and
                                                          The                            conventions
                                                      accounting
                                                     environment






                            The                                                      Elements of
                        accounting                                                     financial
                         equation                                                    statements





                                           Types of               Accounting
                                         organisations              records





















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