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Unit 1 An Introduction to Accounting
Learning Objectives
Lead In
1.1 Accounting Concepts
1.2 Accounting Assumptions
1.3 Accounting Principles
Words & Phrases
Notes & Grammar
Test Yourself
Case Study
Supplementary Reading
Unit 2 Accounting Equation and Double-Entry System
Learning Objectives
Lead In
2.1 Accounting Equation
2.2 Double-Entry System
Words & Phrases
Notes & Grammar
Test Yourself
Case Study
Supplementary Reading
Unit 3 Accounting Cycle
Learning Objectives
Lead In
3.1 Accounting Cycle
3.2 Journals
3.3 Ledgers
Words & Phrases
Notes & Grammar
Test Yourself
Case Study
Supplementary Reading
Unit 4 Accounting Statements
Learning Objectives
Lead In
4.1 Balance Sheet
4.2 Income Statement
4.3 Statement of Cash Flows
Words & Phrases
Notes & Grammar
Test Yourself
Case Study
Supplementary Reading
Unit 5 Assets
Learning Objectives
Lead In
5.1 Concept of Assets
5.2 Cash
5.3 Inventories
5.4 Accounts Receivable
Words & Phrases
Notes & Grammar
Test Yourself
Case Study
Supplementary Reading
Unit 6 Liabilities
Unit 7 Owner's Equity
Unit 8 Revenues and Expenses
Unit 9 Statement Analysis
Unit 10 Accounting Profession and Examinations
Appendix Ⅰ Reference Versions for the Text
Appendix Ⅱ Vocabulary List
