Unit 1 An Introduction to Accounting 1.1 The History and Development of Accounting 1.2 The Nature of Accounting 1.3 Users of Accounting Information 1.4 Accounting Profession 1.5 Managerial Accounting and Financial Accounting 1.6 Ethics and Accounting 1.7 Solutions to Activities 1.8 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 2 Recording Business Transactions 2.1 Types of Business Entities 2.2 The Accounting Equation 2.3 Double-Entry Bookkeeping 2.4 Recording Business Transactions 2.5 Illustrative Problem 2.6 Solutions to Activities 2.7 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 3 Accounting Cycle and Processes 3.1 The Accounting Cycle 3. 2 Source Documents 3.3 The Ledgers 3.4 The Journals 3.5 The Financial Statements 3.6 Solutions to Activities 3.7 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 4 Cash and Receivables 4.1 Cash and Internal Control 4.2 The Bank Account: a Control Device 4.3 Accounts Receivable 4.4 Notes Receivable 4.5 Accounting for Bad Debts 4.6 Solutions to Activities 4.7 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 5 Inventory 5.1 The Concept of Inventory 5.2 Inventory System 5.3 Inventory Costing Methods 5.4 Solutions to Activities 5.5 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 6 Long-Lived Assets 6.1 Types of Assets 6.2 Fixed Assets 6.3 Depreciation of Fixed Assets 6.4 Disposing of Fixed Assets 6.5 Natural Resources and Intangible Assets 6.6 Solutions to Activities 6.7 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 7 Liabilities and Shareholders Equity 7.1 Types of Liabilities 7. 2 Current Liabilities 7.3 Non-current Liabilities 7.4 Share Capital 7，5 Shareholders Equity 7.6 Solutions to Activities 7.7 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 8 The Measurement of Business Income 8.1 Revenues and Expenses 8.2 Business Income 8.3 Some Generally Accepted Accounting Principles(GAAP) 8.4 Adjustments to the Accounts 8.5 Adjusted Trial Balance 8.6 Preparing the Financial Statements from the Adjusted Trial Balance 8.7 Solutions to Activities 8.8 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Unit 9 Completing the Accounting Cycle 9. 1 Preparation of the Work Sheet 9.2 Uses of the Work Sheet 9.3 Closing the Accounts 9.4 The Operation Cycle for a Merchandising Business 9.5 Accounting Record of the Operating Cycle 9.6 The Accounting Cyele for a Merchandising Business 9.7 Solutions to Activities 9.8 Accounting Vocabulary Summary Self-Exercises Group Activities Reading Material Appendix I Reference Versions for Reading Materials Appendix II Answers to Self-Exercises Appendix Ⅲ Recommended Websites of Accounting Appendix IV A List of Reference Book Appendix V Index
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