本書充分體現了高等職業教育的特色，理論內容以"必需、夠用"為準則，注重培養學生的職業素養，突出了實用性。本書主要包括10個教學單元，每個單元均包含學習目標、正文、詞匯以及課后練習4個部分。
1.10個單元的精美PPT課件和備課教案，方便教師授課教學2.10個單元的模擬試卷，提高學生解決實際問題能力3.教材提供10個單元的知識點分析及訓練題，幫助學生隨時檢查學習效果
孫曉媛，淄博職業學院會計系專職教師。教授課程包括：基礎會計、管理會計、會計電算化、會計英語、初級會計實務；核心期刊論文4篇，省級期刊論文9篇，參與省級課題4項、院級課題2項，主編教材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
