Unit 1 An Introduction to Accounting Text-A The Accounting Cycle Text-B Generally Accepted Accounting Principles and Organizations Concerned with GAAP Unit 2 The Balance Sheet Text-A Effects of Business Transactions Upon the Balance sheet Text-B The TriaI Balance Unit 3 The Profit and Loss Account(Income Statement) Text-A Multiple-Step Income Statements Text-B Single-Step Income Statements Unit 4 The Cash Flow Statement Text-A Statement of Changes:Working Capital Approach Text-B Statement of Changes:Cash Approach Unit 5 Tools of Analysis Text-A Horizontal Analysis and Comparative Financial State-ment Text-B Vertical Analysis and Common-size Financial State-ment Unit 6 Financial Ratiol Analysis Text-A Inflation and FinanciaI Statements. Text-B Current-value Accounting Unit 7 Flows of Costs Text-A Production Report——Weighted-Average Method Text-B Production Report-FIFo Method Unit 8 Cost-Volume-Profit Analysis Text-A The Analysis of Mixed Costs Text-B Break-Even Analysis Unit 9 Reqxx.ibilily Accounting System Text-A Rseponsibility Accounting Centers Text-B Budget Preparation and Capital Budgeti ng Unit 10 Multinational Financial Management Text-A Currency Futures Text-B Currency Call Options Appendix I Reference Translation of the Main Texts Appendix II Key to the Exercises Appendix III Tapescripts Appendix IV Glossary