Unit one Introduction to Accounting
Learning Objectives… …………………………………………………………………………1
Section 1 Mini Case: The Preparation of Accounting Activities …………………2
Section 2 Reading …………………………………………………………………………… 2
Text A What is Accounting…………………………………………………………………… 3
Text B Process Flow of an Accounting System…………………………………………… 4
Text C Accounting Elements… ……………………………………………………………… 5
Summary… …………………………………………………………………………………………7
Notes……………………………………………………………………………………………… 7
Section 3 Practices … ……………………………………………………………………… 9
Discussion… ………………………………………………………………………… …………9
Multiple Choice Questions…………………………………………………………………… 9
Occupational Training…………………………………………………………………………11
Unit Two Double Entry System
Learning Objectives… …………………………………………………………………………13
Section 1 Mini Case: Teach You How to Prepare Accounting Entries… ………… 14
Section 2 Reading… ………………………………………………………………………… 15
Text A Accounting Equation and Double Entry System……………………………………15
Text B The Accounting Rules a