PART ONE LESSONS AND READING MATERIALS

前言

Unit 1 Accounting Definition

Unit 2 The Conventions of Accounting

Unit 3 The Accounting Process

Unit 4 Double-entry Bookkeeping

Unit 5 Ledgers and Journals

Unit 6 The Balance Sheet

Unit 7 Income Statement

Unit 8 The Statement of Cash Flows

Unit 9 Assets

Unit 10 Liabilities

Unit 11 Owners'Equity

Unit 12 Financial Statement Analysis

Unit 13 Accounting for Foreign Currency Transactions and Translation

Unit 14 Corporate Acquisition and Consolidated Financial Statements

Unit 15 Cost Elements

Unit 16 Cost-Volume-Profit Analysis

Unit 17 Tax Accounting

Unit 18 Auditing

PART TWO ILLUSTRATIONS AND EXERCISES

Ⅰ.Illustrations

Ⅱ.Additional Exercises

Appendix Ⅰ List of Accounting Terms

Appendix Ⅱ Accounting Law of the People's Republic of China

Appendix Ⅲ Accounting Documents

参考文献