Unit 1 Accounting: a General Introduction (会计导论)
1.1 Accounting is an Information System
1.2 The Development of Accounting
1.3 The Definition of Accounting
1.4 Divisions of Accounting Profession
1.5 Generally Accepted Accounting Principles
Unit 2 Accounting Elements and Equations (会计要素和会计等式)
2.1 Basic Elements of Accounting
2.2 Accounting Equations
2.3 The Effect of Business Transactions upon the Accounting Equation
Unit 3 The Double-entry Accounting System (复式记账法)
3.1 What is the Account
3.2 Chart of Accounts for a Typical Company
3.3 Debit and Credit
3.4 Types of Accounts
3.5 The Doubleentry Accounting System and Singleentry System
3.6 Accounting Entry
Unit 4 The Accounting Process (会计程序)
4.1 Accounting Cycle
4.2 Journals
4.3 Ledgers
4.4 The Trial Balance
Unit 5 Adjusting Entry and Closing Procedures (调整分录和结账程序)
5.1 The basis of Accounting
5.2 Adjusting Entries
5.3 Closing the Accounts
Unit 6 Current Assets (流动资产)
6.1 Cash
6.2 Accounts Receivable
6.3 Inventory
Unit 7 Long-term Assets (长期资产)
7.1 Plant and Equipment
7.2 Depreciation
7.3 Intangible Assets
Unit 8 Liabilities (负债)
8.1 Current Liabilities
8.2 Longterm Liabilities
Unit 9 Owner’s Equity (所有者权益)
9.1 Accounting for Single Proprietorship
9.2 Accounting for Partnership
9.3 Accounting for Corporation
Unit 10 Revenue and Expenses (收入和费用)
10.1 Revenue
10.2 Expenses
Unit 11 Financial Statements (财务报表)
11.1 The Balance Sheet
11.2 Income Statement
11.3 The Statement of Owners Equity
11.4 The Statement of Cash Flows
Unit 12 Financial Statement Analysis (财务报表分析)
12.1 Objectives of Financial Statement Analysis
12.2 Ratio Analysis
12.3 Use and Limitations of Financial Ratios