Unit1Accounting:Its Foundation
1.1What is Accounting?
1.2Who Uses Accounting Data
1.3Accounting Conventions or Assumptions
1.4Basic Accounting Equation
1.5Effects of Changes in the Economic Business on the Accounting
Equation
1.6Financial Statement
Key Words and Expressions
Exercises
Extended Reading
Unit2The Recording Process
2.1Double Entry
2.2The Account
2.3Debits and Credits
2.4Steps in the Recording Process
2.5The Journal
2.6The Ledger
2.7Posting
2.8The Trial Balance
Key Words and Expressions
Exercises
Extended Reading
Unit3Adjusting the Accounts
3.1AccrualBasis VS.CashBasis Accounting
3.2The Basics of Adjusting Entries
3.3Types of Adjusting Entries
3.4Adjusting Entries for Prepayments
3.5Adjusting Entries for Accurals
3.6The Adjusted Trial Balance
Key Words and Expressions
Exercises
Extended Reading
Unit4Completion of the Accounting Cycle
4.1Preparing Closing Entries
4.2Preparing Postclosing Trial Balance
4.3Correcting Entries—an Avoidable Step
4.4Classed Balance Sheet
Key Words and Expressions
Exercises
Extended Reading
Unit5Current Assets
5.1Cash and Cash Equivalents
5.2Accounts Receivable
5.3Inventory
Key Words and Expressions
Exercises
Extended Reading
Unit6LongTerm Assets
6.1PIant and EquipmentFixed Assets
6.2Intangible Assets
Key Words and Expressions
Exercises
Extended Reading
Unit7Liabilities
7.1Current Liabilities
7.2Longterm Liabilities
Key Words and Expressions
Exercises
Extended Reading
Unit8Owner’s Equity
8.1Accounting for Single Proprietorship
8.2Accounting for Corporation
Key Words and Expressions
Exercises
Extended Reading
Unit9Measurement of Bussiness Income
9.1Revenue
9.2Expense
9.3Business Income
Key Words and Expressions
Exercises
Extended Reading
Unit10Financial Statements
10.1Balance Sheet
10.2Income Statement
10.3The Statement of Owner’s Equity
10.4The Statement of Cash Flows
Key Words and Expressions
Exercises
Extended Reading
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