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Unit 1 Introduction to Accounting
1£®1 Accounting
1£®2 Purpose of Accounting
1£®3 Ethics and the Accounting Profession
1£®4 Divisions of Accounting Profession
1£®5 Accounting Elements

Unit 2 Assets
2£®1 Cash
2£®2 Accounts Receivable
2£®3 Inventory
2£®4 Depreciation

Unit 3 Liabilities
3£®1 Definition
3£®2 Current Liabilities
3£®3 Non-current liabilities

Unit 4 Owner's Equity
4£®1 Definition
4£®2 Capital Stock
4£®3 Retained Earnings
4£®4 Business Organizations

Unit 5 Revenue£¬ Expense and Profit
5£®1 Revenue
5£®2 Expenses
5£®3 Profit

Unit 6 Accounting Equation
6£®1 Accounting Equation
6£®2 Recording Transactions in the Accounting Equation
6£®3 Summary of Transaction

Unit 7 Accounting Cycle
7£®1 Accounting Cycle £¨1£©
7£®2 Accounting Cycle £¨2£©

Unit 8 Journals and Ledgers
8£®1 Journals
8£®2 Ledger

Unit 9 Finan Statements
9£®1 Balance Sheet
9£®2 Income Statement
9£®3 The Cash Flow Statement
9£®4 Qualitative Characteristics of Finan Statements

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Appendix 1 ÐÂ×¼ÔòÏÂÖÐÓ¢ÎÄ»á¼Æ¿ÆÄ¿¶ÔÕÕ±í
Appendix 2 ³£ÓÃÉæÍâ»á¼ÆÓ¢ÎÄËõдÓëÈ«³Æ¡¢ÖÐÎÄ·­Òë¶ÔÕÕ±í
Appendix 3 ÊÀ½ç¸÷¹ú»õ±Ò¼°Æä·ûºÅ±íʾ
Appendix 4 Glossary
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