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 Solutions to Activities Accounting Vocabulary Summary Self-Exercises Reading Material Unit 2 Recording Business 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 Solutions to Activities Accounting Vocabulary Summary Self-Exercises Reading Material Unit 3 Accounting Cycle and Processes 3.1 The Accounting Cycle 3.2 Source Documents 3.4 The Joumals 3.5 The Financial Statements Solutions to Activities Accounting Vocabulary Self-Exercises Reading Material Unit 4 Cash and Receivables 4.1 Cash 4.2 The Bank Account： a Control Device 4.3 Accounts Receivable 4.4 Notes Receivable 4.5 Accounting for Bad Debts Solutions to Activities Accounting Vocabulary Summary Self-Exercises Reading Material Unit 5 Inventory 5.1 The Concept of Inventory 5.2 Inventory System 5.3 Inventory Costing Methods Solutions to Activities Accounting Vocabulary Summary Self-Exercises 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 Solutions to Activities Accounting Vocabulary Summary Self-Exercises Reading Material Unit 7 Liabilities and Shareholders' Equity 7.1 Types of Liabilities 7.2 Current Liabilities 7.3 Non-current Liabilities 7.4 Shareholders Captial 7.5 Shareholders' Equity Solutions to Activities Accounting Vocabulary Summary Self-Exercises 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 N 8.6 Preparing the Financial Statements from the Adjusted Trial Balance Solutions to Activities Accounting Vocabulary Summary Self-Exercises Reading Material Unit 9 Completing the Accounting Cyele 9.1 Preparation of the Work Sheet 9.2 Uses of the Work Sheet 9.3 Closing the Accounts 9.4 The Operating Cycle for a Merchandising Business 9.5 Accounting Record of the Operating Cycle 9.6 The Accounting Cycle for a Merchandising Business Solutions to Activities Accounting Vocabulary Summary Self-Exercises Reading Material Appendix Ⅰ Reference Versions for Reading Materials Appendix Ⅱ Answers to Appendix Ⅲ Recommended Websites of Accounting Appendix Ⅳ A List of Reference Book
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