單元01 Introduction to Financial Accounting財務會計簡介
單元02 The Accounting Process會計循環
單元03 The Accounting Process會計循環
單元04 Financial Accounting and Adjusting Entries 財務會計與調整分錄
單元05 Financial Accounting and Adjusting Entries 財務會計與調整分錄
單元06 The Income Statement, The Statement of Changes in Equity，The Balance Sheet, The Statement of Cash 
       Flows, and Related Disclosures 損益表、業主權益變動表、資產負債表、現金流量表、和相關披露
單元07 The Income Statement, The Statement of Changes in Equity，The Balance Sheet, The Statement of Cash 
       Flows, and Related Disclosures  損益表、業主權益變動表、資產負債表、現金流量表、和相關披露
單元08 Assigning Costs to Merchandise 成本法
單元09 Cash and Receivables 現金和應收款項
單元10 Long-lived Assets (Fixed Assets) 長期資產(固定資產) 
單元11 Debt Financing: Current and Long-term Liabilities  債務融資：流動負債和長期負債
單元12 Debt Financing: Current and Long-term Liabilities 債務融資：流動負債和長期負債
單元13 Equity Financing 權益融資
單元14 The Statement of Cash Flows 現金流量表
單元15 Financial Statement Analysis 財務報表分析
單元16 Proprietorship and Partnerships 獨資與合夥
 


期中考試: 30%
期末考試: 30%
平時成績: 40%