Unit 1 Accounting:an Information System 1
Unit 2 The Conventions of Accounting 1
Unit 3 Double-entry Bookkeeping 17
Unit 4 Ledgers and Journals 33
Unit 5 Balance Sheet 43
Unit 6 Income Statement 52
Unit 7 The Statement of Cash Flows 59
Unit 8 Assets—Current Assets 69
Unit 9 Assets—Long-term Assets 78
Unit 10 Liabilities 87
Unit 11 Owner's Equity 93
Unit 12 Cost Elements 100
Unit 13 Revenue 106
Unit 14 Cost-Volume-Profit Analysis 113
Unit 15 Analysis of Financial Statement 121
Unit 16 Costing-Two Basic Costing Systems 129
Unit 17 Tax Accounting 135
Unit 18 Auditing 143
附录 151
参考文献 184