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