Part 1 Accounting Introductions会计总论 1
Unit 1 Accounting and Its Environment会计与会计环境 1
1.1 Nature and Content of Accounting 1
1.2 Objectives of Financial Reporting 3
Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例 8
2.1 Accounting Is an Information System 8
2.2 Conventions of Accounting 9
Unit 3 Accounting Elements and Accounting Equation会计要素与会计等式 21
3.1 Accounting Elements 21
3.2 Accounting Equation 23
Unit 4 Accounts and Double-entry Bookkeeping System账户与复式记账法 28
4.1 The Account 28
4.2 Double-entry Bookkeeping System 32
Unit 5 Ledgers and Journals分类账与日记账 38
5.1 Ledgers 38
5.2 Journals 40
Unit 6 Recording Transactions Illustration记录交易实例 47
6.1 Illustrative Problem Ⅰ 47
6.2 Illustrative Problem Ⅱ 48
6.3 Illustrative Problem Ⅲ 49
6.4 Illustrative Problem Ⅳ 51
6.5 Illustrative Problem Ⅴ 52
6.6 Illustrative Problem Ⅵ 54
Unit 7 The Accounting Cycle会计循环 57
7.1 Fundamentals and Analyze Transactions 57
7.2 Record the Transactions in Journal 58
7.3 Post to Ledger Accounts 59
7.4 Prepare a Trial Balance 62
7.5 Make Adjusting Entries 63
7.6 Prepare Financial Statements 68
7.7 Journalize and Post Closing Entries 69
7.8 Prepared Closed Trial Balance 69
Unit 8 Financial Statements财务报表 76
8.1 Introduction to Financial Statements 76
8.2 The Balance Sheet 80
8.3 The Income Statement 84
8.4 The Cash Flow Statement 87
Part 2 Financial Accounting财务会计 99
Unit 9 Assets（Ⅰ）—Current Assets资产（Ⅰ）——流动资产 99
9.1 Internal Control and Cash 99
9.2 Receivables 108
9.3 Inventory（Ⅰ） 114
9.4 Inventory（Ⅱ） 117
Unit 10 Assets（Ⅱ）—Noncurrent Assets资产（Ⅱ）——非流动资产 133
10.1 Plant and Equipment 133
10.2 Intangible Assets 140
10.3 Long-term Investment 142
Unit 11 Liabilities负债 151
11.1 Current Liabilities 151
11.2 Long-term Liabilities 155
Unit 12 Owner's Equity股东权益 165
12.1 Introduction of Owner's Equity 165
12.2 Capital 166
Unit 13 Financial Statement Analysis财务报表分析 176
13.1 Framework for Financial Statement Analysis 176
13.2 Techniques of Analysis 178
13.3 Ratio Analysis 181
Part 3 Cost Management Accounting and Auditing成本管理会计与审计 209
Unit 14 Costs Analysis成本分析 209
14.1 Introduction of Cost Accounting 209
14.2 Cost Behavior 211
14.3 Cost-volume-profit Analysis 214
Unit 15 Cost Method成本法 220
15.1 Job Order Costing 220
15.2 Process Costing 221
15.3 Activity-based Costing（ABC） 223
15.4 Standard Costing 224
Unit 16 Budgeting and Budgeting Control预算及预算控制 234
16.1 Budgeting and Planning 234
16.2 The Budgets-setting Process 235
16.3 Variance and Budgeting Control 239
Unit 17 Auditing审计 247
17.1 Nature of Auditing 247
17.2 Audit Evidence and Materiality 248
参考文献 256