Unit 1 Passage A Accounting for Business Passage B A Story for Relating to Accounting Basics Unit 2 Passage A How to Use the Accounting Equation Passage B Basic Elements of Accounting Unit 3 Passage A Assets and Liability Passage B Financial StatementStatement of Owner's Equity Unit 4 Passage A When to Recognize Revenue & Expenses Passage B Differences Between Cash Basis and Accrual Basis Accounting Unit 5 Passage A Balance Sheet Passage B On Which Financial Statements Does a Company Report Its Long-Term Debt Unit 6 Passage A Double Entry Accounting Passage B Debits and Credits Unit 7 Passage A Journal Entry Passage B Posting Journal Entries to Ledger Accounts Unit 8 Passage A Breakeven Analysis-Fixed Cost, Variable Cost and Profit Passage B Cost Accounting Basics Unit 9 Passage A About GAAP Passage B The Ten Generally Accepted Accounting Principles Unit 10 Passage A China's Accounting Standards:Chinese GAAP vs. US GAAP and IFRS Passage B Differences Between Western and China's Accounting Standards