Unit 1 Introduction to Accounting

  Part 1 Description of the Types of Business Entities

  Part 2 The Role of Accounting in Business

  Part 3 Accounting Systems

Unit 2 Setting up Accounts

  Part 1  Characteristics of an Account

  Part 2 Basic Accounting Records

  Part 3 Discovery and Correction of Errors in Trial Balance

Unit 3 The Matching Concept and the Adjusting Process

  Part 1 The Matching Concept

  Part 2 Nature of the Adjusting Process

  Part 3 Recording Adjusting Entries

Unit 4 Income Statement and Balance Sheet

  Part 1  Working with Balance Sheet and Income Statement

  Part 2  Elements of Balance Sheet and lncome Statement

  Part 3 The Most Important Financial Statements

Unit 5 Cash Flow Statement

  Part 1  Using the Cash Flow Statement in Decision Making

  Part 2 Operating，Investing and Financing Activities

  Part 3  An Overview of the Cash Flow Statement

Unit 6 Inventory

  Part 1  Inventory Methods

  Part 2 Inventory Valuation and the Measurement of Income

  Part 3 GAAPs and Practical Consideration：A Comparison of Inventory Methods

Unit 7 Investment

  Part 1  Short—term Investment

  Part 2 Stock or Bond?

  Part 3 Long—term Investment

Unit 8 Cash and Its Control

  Part 1 Petty Cash

  Part 2 The Bank Reconciliation

  Part 3 Cash Control

Unit 9 Business in Accounting

  Part 1  Company Profile

  Part 2 Credit Card

  Part 3 Microcomputer Accounting Systems

Unit 10 Applying for a Job

  Part 1  Job Options

  Part 2 An Interview

  Part 3 Attending an Interview

Useful Words and Expressions