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Unit 1 Introduction to Accounting 1

Text 1 Introduction to Accounting 2

Text 2 Accounting Scandal—Case Study 8

Unit 2 Accounting Assumptions and Principles 13

Text 1 Introduction to Accounting Assumptions 14

Text 2 Accounting Principles 21

Unit 3 Bookkeeping 28

Text 1 Introduction to Bookkeeping 29

Text 2 Types of Bookkeeping Systems 35

Unit 4 Assets 43

Text 1 Introduction to Assets 44

Text 2 Assets Depreciation 49

Unit 5 Liabilities and Owner’s Equity 56

Text 1 Introduction to Liabilities 57

Text 2 Owner’s Equity 61

Unit 6 Financial Statements （ Ⅰ ） 66

Text 1 Introduction to Financial Statements 67

Text 2 Balance Sheet 72

Unit 7 Financial Statements （Ⅱ） 79

Text 1 Income Statement 80

Text 2 Cash Flow Statement 86

Unit 8 Financial Statement Analysis 96

Text 1 Introduction to Financial Statement Analysis 97

Text 2 Ratio Analysis Case Study： Microsoft Corporation（Selected Ratios） 106

Unit 9 Cost Accounting 112

Text 1 Introduction to Cost Accounting 113

Text 2 Case Study of Standard Cost Accounting 119

Unit 10 Auditing 125

Text 1 Introduction to Auditing 126

Text 2 Sample Independent Audit Report 131

Key 139