unit 1  the introduction to accounting
  section ��  what's accounting?
  section ��  accounting profession and professional ethics
  extended reading  the history and development of accounting
unit 2  the accounting elements and chart of accounts
  section ��  the basic accounting elements
  section ��  chart of accounts
  extended reading  accounting computerization
unit 3  accounting equations and double-entry system
  section ��  accounting equations
  section ��  double-entry system
  extended reading  double-entry accounting: debit-credit bookkeeping
unit 4  accounting vouchers
  section ��  source documents
  section ��  bookkeeping vouchers
  extended reading  accounting source documents
unit 5  accounting books
  section ��  journals
  section ��  ledgers
  extended reading  the general ledger
unit 6  accounting cycle
  section ��  definition of accounting cycle
  section ��  process of accounting cycle
  extended reading  how to find errors by preparing trial balance
unit 7  current assets
  section ��  cash
  section ��  accounts receivable
  section ��  inventory
  extended reading  short-term investment
unit 8  long-term assets
  section ��  long-term investment
  section ��  fixed assets
  section ��  intangible assets
  extended reading  depreciation methods
unit 9  liabilities
  section ��  current liabilities
  section ��  long-term liabilities
  extended reading  alm
unit 10  owner's equity
  section ��  ownerships of business entity
  section ��  capital stock
  section ��  retained earnings
  extended reading  return on equity
unit 11  financial statements
  section ��  balance sheet
  section ��  income statement
  section m  statement of cash flows
  extended reading  objectives of financial statements
unit 12  analysis of financial statements
  section ��  purpose of financial statement analysis
  section ��  methods of financial statement analysis
  section ��  basic financial ratios
  extended reading  a general perspective on financial statement analysis
appendix  chinese-english bilingual version of account title for business enterprises
references