Part 1会计总论

Unit 1会计与会计环境

1.1 Nature and Content of Accounting

1.2 Objectives of Financial Reporting

Unit 2会计概念与基本惯例

2.1 Accounting Is an Information System

2.2 Conventions of Accounting

Unit 3会计要素与会计等式

3.1 Accounting Elements

3.2 Accounting Equation

Unit 4账户与复式记账法

4.1 The Account

4.2 Double-entry Bookkeeping System

Unit 5分类账与日记账

5.1 Ledgers

5.2 Journals

Unit 6记录交易实例

6.1 Illustrative Problem Ⅰ

6.2 Illustrative Problem Ⅱ

Unit 7会计循环

7.1 Fundamentals and Analyze Transactions

7.2 Record the Transactions in Journal

7.3 Post to Ledger Accounts

7.4 Prepare a Trial Balance

7.5 Make Adjusting Entries

7.6 Prepare Financial Statements

7.7 Journalize and Post Closing Entries

7.8 Prepared Closed Trial Balance

Unit 8财务报表

8.1 Introduction to Financial Statements

8.2 The Balance Sheet

8.3 The Income Statement

8.4 The Cash Flow Statement

Part 2财务会计

Unit9资产（Ⅰ）——流动资产

9.1 Internal Control and Cash

9.2 Receivables

9.3 Inventory（Ⅰ）

9.4 Inventory（Ⅱ）

Unit 10资产（Ⅱ）——非流动资产

10.1 Plant and Equipment

10.2 Intangible Assets

10.3 Long-term Investment

Unit 11负债

11.1 Current Liabilities

11.2 Long-term Liabilities

Unit 12股东权益

12.1 Introduction of Stockholders’Equity

12.2 Stock

Unit 13业绩

13.1 Revenue

13.2 Expenses

Unit 14财务报表分析

14.1 Framework for Financial Statement Analysis

14.2 Techniques of Analysis

14.3 Ratio Analysis

Part 3成本与管理会计

Unit 15成本分析

15.1 Introduction of Cost Accounting

15.2 Cost Behavior

15.3 Cost-volume-profit Analysis

Unit 16成本法

16.1 Job Order Costing

16.2 Process Costing

16.3 Activity-based Costing（ABC）

16.4 Standard Costing

Unit 17预算及预算控制

17.1 Budgeting and Planning

17.2 The Budgets-setting Process

17.3 Variance and Budgeting Control

参考文献