本书的特点是简明扼要，书中有实例、有练习，通过做习题，读者可学会用书中的知识要点，去解决实际问题，国外教材的务实导向是很明显的。此外，从这些教材中我们也可以了解、学习国外的先进管理技术和会计制度。再则，使用原版教材，不仅可学习其思想精粹，还可以锻鍊语言能力，对掌握英语专业术语更是大有裨益。

CHAPTER ONE
The Nature of Accounting
Module 1A The Accounting Equation and Financial Statements
Module 1B The Double-Entry System of Accounting
CHAPTER TWO
Accounting Procedure
Module 2A Journalizing and Posting
Module 2B Trial Balance and Financial Statements
CHAPTER THREE
The End-of-Period Work Sheet
Module 3A The Accounting Cycle and the Work Sheet
Module 3B Prepare Financial Statements with the Aid of a Work Sheet
CHAPTER FOUR
Adjusting Closing,and Reversing Entries
Module 4A The Adjusting Entries
Module 4B The Closing Entries
Module 4C The Reversing Entries
CHAPTER FIVE
Accounting for Cash
Module 5A Accounting for Cash
Module 5B Banking Procedures
CHAPTER SIX
Payroll Accounting
Module 6A Employee Earnings and Deductions
Module 6B Employer Payroll Tases
CHAPTER SEVEN
Accounting for Personal Services
CHAPTER EIGHT
Accounting for Personal Services
CHECK FIGURES
GLOSSARY
INDEX