| 序 前言 UNIT 1 General Introduction to Accounting 1.1 Origin and Development of Accounting 1.2 Accounting Entity 1.3 Accounting Principles Assignment Reading Material UNIT 2 Accounting Equation and Double-entry 2.1 Accounting Title and Accounts 2.2 Accounting Elements and Accou- nting Equation 2.3 Double Entry 2.4 Accounting Circle Assignment Reading Material UNIT 3 Current Assets 3.1 Cash 3.2 Receivables 3.3 Inventories Assignment Reading Material UNIT 4 Non-Current Assets 4.1 Long-term Investment 4.2 Plant Assets 4.3 Intangible Assets Assignment Reading Material UNIT 5 Liabilities 5.1 Current Liabilities 5.2 Long-term Liabilities Assignment Reading Material UNIT 6 Owners' Equity 6.1 Capital Stock 6.2 Retained Earnings Assignment Reading Material UNIT 7 Revenue, Expenses and Profit 7.1 Revenue 7.2 Expenses 7.3 Profit Assignment Reading Material UNIT 8 Balance Sheet 8.1 Conception of Balance Sheet 8.2 Components of Balance Sheet 8.3 How to Prepare Balance Sheet …… UNIT 9 INcome Statemeat UNIT 10 Statement of Cash Flow Appendix 参考文献 |
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