UNIT 1?THE WORLD OF ACCOUNTING 1
LESSON 1?ACCOUNTING AND ITS ENVIRONMENT 2
LESSON 2?ACCOUNTING CONCEPTUAL FRAMEWORK 11
LESSON 3?ACCOUNTING ELEMENTS, EQUATION AND DOUBLE ENTRY BOOKKEEPING 19
LESSON 4?ACCOUNTING CYCLE 25
PROJECT 1 39
UNIT 2?ACCOUNTING FOR SERVICE BUSINESS 41
LESSON 1?SERVICE BUSINESS AND ITS ACCOUNTING CYCLE 42
LESSON 2?ACCOUNTING FOR SERVICING BUSINESS 47
PROJECT 2 58
UNIT 3?ACCOUNTING FOR MERCHANDISING BUSINESS 71
LESSON 1?MERCHANDISING BUSINESS AND ITS OPERATING CYCLE 72
LESSON 2?RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS 76
LESSON 3?RECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS 82
PROJECT 3 87
UNIT 4?ACCOUNTING FOR MANUFACTURING BUSINESS 93
LESSON 1?MANUFACTURING BUSINESS AND ITS OPERATING CYCLE 94
LESSON 2?ANALYZE THE “COST OF GOODS MANUFACTURED” 102
LESSON 3?RECORD TRANSACTIONS FOR MANUFACTURING BUSINESS 108
PROJECT 4 114
UNIT 5?FINANCIAL STATEMENTS 117
LESSON 1?FINANCIAL STATEMENTS 118
LESSON 2?BALANCE SHEET 121
LESSON 3?INCOME STATEMENT 128
LESSON 4?CASH FLOW STATEMENT 133
PROJECT 5 139
TEXT TRANSLATIONS AND ANSWERS 142
UNIT 1 142
UNIT 2 155
UNIT 3 168
UNIT 4 176
UNIT 5 184
APPENDIX 193
REFERENCES 195
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