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Part I English Text
Unit One Introduction to Accounting
1£®1 Definition of Accounting
1£®2 Users and Classifications of Accounting
1£®3 Accounting Assumptions and Principles
1£®4 Accounting Elements & Accounting Equation
1£®5 Recording Business Transactions£ºDouble-Entry System
Exercises
Unit Two Forms of Business Ownership
2£®1 Sole Proprietorships
2£®2 Partnerships
2£®3 Corporations
2£®4 Sole Proprietorship and Partnership Accounting
2£®5 Accounting for Stock Transactions and Dividends
Exercises
Unit Three -Financial Statements
3£®1 Definition
3£®2 Purpose of Financial Statements by Business Entities
3£®3 Balance Sheet
3£®4 Income Statement
3£®5 Retained Earnings Statement
3£®6 Cash Flow Statement
3£®7 Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4£®1 Journals & Ledgers
4£®2 Trial Balance
4£®3 Adjusting Entries
4£®4 Closing Entries
4£®5 Adjusted Trial Balance
Exercises
Unit Five Current Assets
5£®1 Cash and Cash Equivalents
5£®2 Accounts Receivable
5£®3 Inventory
Exercises
Unit Six Non-Current Assets
6£®1 Long-term Investment
6£®2 Fixed Assets
6£®3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7£®1 Definition of Current Liabilities
7£®2 Accounts Payable
7£®3 Short-term Borrowings
7£®4 Short-term Notes Payable
7£®5 Unearned Revenue
7£®6 Dividends Payable
7£®7 Accrued Liabilities
7£®8 Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8£®1 Definition of Non-Current Liabilities
8£®2 Time Value of Money
8£®3 Bonds Payable
Exercises
Unit Nine Owners'Equity
9£®1 Shareholders'Rights and Privileges
9£®2 Accounting for Stock Issues
9£®3 Accounting for Treasury Stock
9£®4 Retained Earnings
Exercises
Unit Ten Financial Statement Analysis
10£®1 Horizontal Analysis
10£®2 Vertical Analysis
10£®3 Ratio Analysis
Exercises

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Part ¢ó Key to Exercises
Appendix Causes of International Differences
References