Unit 1 The Introduction to Accounting
Section Ⅰ What's Accounting?
Section Ⅱ Accounting Profession and Professional Ethics
Extended Reading The History and Development of Accounting
Unit 2 The Accounting Elements and Chart of Accounts
Section Ⅰ The Basic Accounting Elements
Section Ⅱ Chart of Accounts
Extended Reading Accounting Computerization
Unit 3 Accounting Equations and Double-entry System
Section Ⅰ Accounting Equations
Section Ⅱ Double-entry System
Extended Reading Double-entry Accounting: Debit-credit Bookkeeping
Unit 4 Accounting Vouchers
Section Ⅰ Source Documents
Section Ⅱ Bookkeeping Vouchers Unit 1  The Introduction to Accounting
  Section Ⅰ  What's Accounting?
  Section Ⅱ  Accounting Profession and Professional Ethics
  Extended Reading  The History and Development of Accounting
Unit 2  The Accounting Elements and Chart of Accounts
  Section Ⅰ  The Basic Accounting Elements
  Section Ⅱ  Chart of Accounts
  Extended Reading  Accounting Computerization
Unit 3  Accounting Equations and Double-entry System
  Section Ⅰ  Accounting Equations
  Section Ⅱ  Double-entry System
  Extended Reading  Double-entry Accounting: Debit-credit Bookkeeping
Unit 4  Accounting Vouchers
  Section Ⅰ  Source Documents
  Section Ⅱ  Bookkeeping Vouchers
  Extended Reading  Accounting Source Documents
Unit 5  Accounting Books
  Section Ⅰ  Journals
  Section Ⅱ  Ledgers
  Extended Reading  The General Ledger
Unit 6  Accounting Cycle
  Section Ⅰ  Definition of Accounting Cycle
  Section Ⅱ  Process of Accounting Cycle
  Extended Reading  How to Find Errors by Preparing Trial Balance
Unit 7  Current Assets
  Section Ⅰ  Cash
  Section Ⅱ  Accounts Receivable
  Section Ⅲ  Inventory
  Extended Reading  Short-term Investment
Unit 8  Long-term Assets
  Section Ⅰ  Long-term Investment
  Section Ⅱ  Fixed Assets
  Section Ⅲ  Intangible Assets
  Extended Reading  Depreciation Methods
Unit 9  Liabilities
  Section Ⅰ  Current Liabilities
  Section Ⅱ  Long-term Liabilities
  Extended Reading  ALM
Unit 10  Owner's Equity
  Section Ⅰ  Ownerships of Business Entity
  Section Ⅱ  Capital Stock
  Section Ⅲ  Retained Earnings
  Extended Reading  Return on Equity
Unit 11  Financial Statements
  Section Ⅰ  Balance Sheet
  Section Ⅱ  Income Statement
  Section m  Statement of Cash Flows
  Extended Reading  Objectives of Financial Statements
Unit 12  Analysis of Financial Statements
  Section Ⅰ  Purpose of Financial Statement Analysis
  Section Ⅱ  Methods of Financial Statement Analysis
  Section Ⅲ  Basic Financial Ratios
  Extended Reading  A General Perspective on Financial Statement Analysis
Appendix  Chinese-English Bilingual Version of Account Title for Business Enterprises
References