Unit One General Introduction to Financial Accounting Section 1 Accounting Equation and Accounting Elements Section 2 T Account, Double-entry System, the Ledger and Chart of Accounts Section 3 Journalizing and Posting Section 4 Financial Statements Unit Two Assets Section 1 Accounting for Cash Section 2 Accounting for Receivables Section 3 Inventory Accounting Section 4 Accounting for Non-current Assets Unit Three Liabilities Section 1 Current Liabilities Section 2 Non-current Liabilities Unit Four Owner's Equity Section 1 Partnership Accounting Section 2 Corporate Accounting Unit Five Revenue Section 1 Basic Concepts Relating to Revenue Recognition Section 2 Accounting for Revenue Unit Six Costs and Expenses Section 1 Outline of Costs and Expenses Section 2 Accounting for Costs Section 3 Accounting for Expenses Unit Seven Profit Section 1 Definition of Profit Section 2 Accounting for Profit Unit Eight Financial Statements Section 1 Review of Transactions and Summary of Account Balances for Whitman Company Section 2 Balance Sheet Section 3 Income Statement Section 4 Statement of Cash Flows Unit Nine Analyzing Financial Statements Section 1 Purpose of Financial Statement Analysis Section 2 Horizontal Analysis Section 3 Vertical Analysis Section 4 Ratio Analysis Glossary Key to Exercises �n���g�� **��Ԫ �ڶ���Ԫ ������Ԫ ���Ć�Ԫ �����Ԫ ������Ԫ ���߆�Ԫ �ڰˆ�Ԫ �ھņ�Ԫ Bibliography