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