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unit 1  the introduction to accounting
  section ¢¡  what's accounting?
  section ¢¢  accounting profession and professional ethics
  extended reading  the history and development of accounting
unit 2  the accounting elements and chart of accounts
  section ¢¡  the basic accounting elements
  section ¢¢  chart of accounts
  extended reading  accounting computerization
unit 3  accounting equations and double-entry system
  section ¢¡  accounting equations
  section ¢¢  double-entry system
  extended reading  double-entry accounting: debit-credit bookkeeping
unit 4  accounting vouchers
  section ¢¡  source documents
  section ¢¢  bookkeeping vouchers
  extended reading  accounting source documents
unit 5  accounting books
  section ¢¡  journals
  section ¢¢  ledgers
  extended reading  the general ledger
unit 6  accounting cycle
  section ¢¡  definition of accounting cycle
  section ¢¢  process of accounting cycle
  extended reading  how to find errors by preparing trial balance
unit 7  current assets
  section ¢¡  cash
  section ¢¢  accounts receivable
  section ¢£  inventory
  extended reading  short-term investment
unit 8  long-term assets
  section ¢¡  long-term investment
  section ¢¢  fixed assets
  section ¢£  intangible assets
  extended reading  depreciation methods
unit 9  liabilities
  section ¢¡  current liabilities
  section ¢¢  long-term liabilities
  extended reading  alm
unit 10  owner's equity
  section ¢¡  ownerships of business entity
  section ¢¢  capital stock
  section ¢£  retained earnings
  extended reading  return on equity
unit 11  financial statements
  section ¢¡  balance sheet
  section ¢¢  income statement
  section m  statement of cash flows
  extended reading  objectives of financial statements
unit 12  analysis of financial statements
  section ¢¡  purpose of financial statement analysis
  section ¢¢  methods of financial statement analysis
  section ¢£  basic financial ratios
  extended reading  a general perspective on financial statement analysis
appendix  chinese-english bilingual version of account title for business enterprises
references