Unit 1 An Introduction to Accounting 1
Unit 2 Accounting Principles 10
Unit 3 Accounts and Double-entry Accounting 21
Unit 4 Vouchers of Accounting and the Accounting Book 28
Unit 5 Accounting Cycle 36
Unit 6 Current Assets 57
Unit 7 Long-term Assets 72
Unit 8 Liability 89
Unit 9 Owner s Equity 99
Unit 10 Financial Analysis 110
Unit 11 Text Interpreting Financial Statements 119
Unit 12 The Development of Accounting Theory 148
Unit 13 Accounting Standards 213
Unit 14 Positive Accounting Theory：A Ten-year Perspective 229
Unit 15 Illustration 262
参考文献 303