Unit One Introduction to Accounting 1
Unit Two Accounting Elements,Accounting Equation and Double Entry 10
Unit Three Accounting Cycle(Ⅰ) 21
Unit Four Accounting Cycle(Ⅱ) 28
Unit Five Assets 34
Unit Six Cash 43
Unit Seven Accounts Receivable 52
Unit Eight Inventories 64
Unit Nine Depreciation 73
Unit Ten Liabilities 82
Unit Eleven Owners' Equity 93
Unit Twelve Revenue,Expense and Profit 101
Unit Thirteen Journals 109
Unit Fourteen Ledgers 121
Unit Fifteen Balance Sheet 129
Unit Sixteen Income Statement 135
Unit Seventeen Statement of Cash Flows 141
Unit Eighteen Analysis of Financial Statements 149
Appendix Useful Terms and Expressions 157
Bibliography 162