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 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
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
3.3 The Ledgers
3.4 The Journals
3.5 The Financial Statements
Solutions to Activities
Accounting Vocabulary
Summary
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
Assets
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 Share Capital
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
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 Cycle
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 Self-Exercises
Appendix Ⅲ Recommended Websites of Accounting
Appendix Ⅳ A List of Reference Book
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