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Unit 1 Accounting: A General Introduction£¨»á¼Æµ¼ÂÛ£© 1.1 What is accounting l.2 Accounting is an information system 1.3 The Development of Accounting Unit 2 Accounting Elements and Equations£¨»á¼ÆÒªËغͻá¼ÆµÈʽ£© 2.1 What are accounting elements and equations 2.2 The Expanded Accounting Equation Unit 3 The Double-entry Accounting System£¨¸´Ê½¼ÇÕË·¨£© 3.1 What are credits and debits 3.2 Double-entry Bookkeeping 3.3 Filling in and Checking the Accounting Document Unit 4 The Accounting Process£¨»á¼Æ³ÌÐò£© 4.1 Accounting Cycle 4.2 Journals 4.3 The Subsidiary Ledgers 4.4 How to prepare a trial balance Unit 5 Adjusting Entry and Closing Procedures£¨µ÷Õû·Ö¼ºÍ½áÕ˳ÌÐò£© 5.1 Adjusting Entry 5.2 Closing Process Unit 6 Current Assets£¨Á÷¶¯×ʲú£© 6.1 Cash 6.2 Accounting Method of Invested Capital 6.3 Accounting Method of Borrowed Capital 6.4 Accounts Receivable 6.5 First in, First out Method 6.6 Purchase the Inventory Unit 7 Long-term Assets£¨³¤ÆÚ×ʲú£© 7.1 Plant and Equipment 7.2 Accounting for Asset Acquisition 7.3 How to depreciate fixed assets 7.4 Intangible Assets Unit 8 Liabilities£¨¸ºÕ®£© 8.1 Current Liabilities 8.2 Long-term Liabilities Unit 9 Owner's Equity £¨ËùÓÐÕßȨÒ棩 9.Accounting for Single Proprietorship Unit 10 Revenue and Expenses£¨ÊÕÈëºÍ·ÑÓã© 10.1 Revenue 10.2 Expenses 10.3 The Calculation of Cost and Expense 10.4 The Calculation of Product Sales 10.5 The Calculation of Profit Unit 11 Financial Statements£¨²ÆÎñ±¨±í£© 11.1 What is a balance sheet 11.2 The Format of a Balance Sheet 11.3 Income Statement 11.4 What is a cash flow statement Unit 12 Financial Statement Analysis£¨²ÆÎñ±¨±íºÍ·ÖÎö£© 12.1 Financial Statement Analysis 12.2 Application of Financial Ratios Analysis