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Unit 1 An Introduction to Accounting 1

Additional Reading:Generally Accepted Accounting Principles and Or ganizations Concerned with GAAP 9

Unit 2 The Balance Sheet 14

Additional Reading:Effects of Business Transactions upon the Balance Sheet 24

Unit 3 The Profit and Loss Account (tncome Statement) 30

Additional Reading:Preparation of Income Statements 44

Unit 4 The Cash Flow Statement 51

Additional Reading:Statement of Changes 64

Unit 5 Tools of Analysis 72

Additional Reading:Horizontal Analysis and Vertical Analysis 86

Unit 6 Financial Ratio Analysis 94

Additional Reading:Inflation and Financial Statements 107

Unit 7 Cost Flow 113

Additional Reading:Production Report 125

Unit 8 Cost-Volume-Profit Analysis 137

Additional Reading:The Analysis of Mixed Costs 144

Unit 9 Responsibility Accounting System 150

Additional Reading:Responsibility Accounting Centers 159

Unit 10 MultinationaI FinanciaI Management 164

Additional Reading:Currency Futures 175

Appendix Ⅰ Reference Translation of the Main Texts 182

Appendix Ⅱ Key to the Exercises 219

Appendix Ⅲ Tapescripts 229

Appendix Ⅳ Glossary 237