本书充分体现了高等职业教育的特色，理论内容以"必需、够用"为准则，注重培养学生的职业素养，突出了实用性。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。
1.10个单元的精美PPT课件和备课教案，方便教师授课教学2.10个单元的模拟试卷，提高学生解决实际问题能力3.教材提供10个单元的知识点分析及训练题，帮助学生随时检查学习效果
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。
Unit 1 Introduction of Accounting 1
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
