本书主要包括10个教学单元,每个单元均包含学习目标、正文、词汇以及课后练习4个部分。所选内容涵盖会计概论,会计核算的一般原则,会计等式与复式记账,日记账与分类账,会计循环过程,资产,负债,所有者权益,资产负债表和损益表,现金流量表。
Unit 1Introduction of Accounting1
1.1The Role of Accounting in Business1
1.1.1The Nature and Function of
Accounting2
1.1.2The Division of Accounting3
1.2Accounting Ethics5
ImportantWords and Special Terms6
Exercise7Unit 1Introduction of Accounting1
1.1The Role of Accounting in Business1
1.1.1The Nature and Function of
Accounting2
1.1.2The Division of Accounting3
1.2Accounting Ethics5
ImportantWords and Special Terms6
Exercise7
Unit2 Some of Generally Accepted
AccountingPrinciples8
2.1The Monetary Convention9
2.2Accrual Basis of Accounting9
2.2.1The Cash Basis of
Accounting10
2.2.2The Accrual Basis of Accounting10
2.3Going Concern10
2.4Matching Principle and Revenue
Recognition11
ImportantWords and Special Terms11
Exercise13
Unit3 Accounting Equation and
Double-Entrysystem15
3.1Accounting equation15
3.2Accounting elements15
3.3Accounting elements in the accounting equation17
3.4T account18
3.5Double-entry System18
ImportantWords and Special Terms18
Exercise19
Unit4 Accounting Cycle21
4.1Identify transactions to be recorded21
4.2Journalizing30
4.3Posting from Journal to
Ledger35
4.4Preparing Unadjusted Trial
孙晓媛，淄博职业学院会计系专职教师。教授课程包括：基础会计、管理会计、会计电算化、会计英语、初级会计实务；***核心期刊论文4篇，省级期刊论文9篇，参与省级课题4项、院级课题2项，主编教材2本。
