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第 一 次教学内容：Unit One Introduction to Accounting
Text Learning 教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Let the students grasp the main words, phrases and expreions;text learning.教学难点：
The difficulties are grasping the general meaning of the text.教学方法：Teaching and practicing
第 二 次教学内容：Unit One Introduction to Accounting
Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点： Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing
第三次教学内容：Unit Two Economic Transactions and Accounting Equation
Text Learning
教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
The nature of busine operations of four types of busine;the general forms of busine ownership;the busine activities and the events, resources, and elements affecting busine transactions.教学难点：
The difficulties are grasping the general meaning of the text.教学方法：Teaching and practicing 第 四 次教学内容：
Unit Two Economic Transactions and Accounting Equation
Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点： Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing
第 五 次教学内容：Unit Three Analyzing and Recording Accounting Transactions
Text Learning
教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Let the students grasp the meaning of double entry, accounting, debits, credits and accounts.教学难点：
The difficulties are grasping the general meaning of the text..教学方法：Teaching and practicing
第 六 次教学内容：Unit Three Analyzing and Recording Accounting Transactions
Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing
第 七 次教学内容：Unit Four Accounting Cycle and Accounting Document
Text Learning
教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Let the students grasp the meaning of accounting cycle, trial balance sheet, journals ledges and financial statements..教学难点：
The difficulties are grasping the general meaning of the text.教学方法：Teaching and practicing
第 八 次教学内容：Unit Four Accounting Cycle and Accounting Document
Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing 第 九 次教学内容：
Unit Five Adjusting Entries and Adjusted Trial Balance
Text Learning
教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Let the students identify and analyze the events needed to adjust;the preparation of adjusting entries.教学难点：
The difficulties are grasping the general meaning of the text 教学方法：Teaching and practicing 第 十 次教学内容：Unit Five Adjusting Entries and Adjusted Trial Balance Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing.第 十一 次教学内容：Unit Six Complete the Accounting Cycle
Text Learning
教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Let the students understand and prepare for worksheet;the closing proce.教学难点：
The difficulties are grasping the general meaning of the text 教学方法：Teaching and practicing 第十二 次教学内容：Unit Six Complete the Accounting Cycle
Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing.第 十三 次教学内容：
Unit Seven Accounting for Merchandising Activities Text Learning 教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Components of income for merchandising company;periodic vs.perpetual inventory system;merchandising purchase transaction;merchandising sales transactions 教学难点：The difficulties are grasping the general meaning of the text 教学方法：Teaching and practicing 第 十四 次教学内容：Unit Seven Accounting for Merchandising Activities
Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing 第 十五 次教学内容：Unit Eight Merchandise Inventories and Cost of Sales Text Learning 教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Items included in merchandise inventory;costs of merchandise inventory;inventory costing methods;lower of cost or market;inventory errors;inventory estimations.教学难点：The difficulties are grasping the general meaning of the text 教学方法：Teaching and practicing 第十六 次教学内容：Unit Eight Merchandise Inventories and Cost of Sales Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing
第 十七 次教学内容：
Unit Nine Financial Statements Text Learning 教学目的与要求：
Let the students grasp some useful expreions.Bringing up students’ interests in learning technical terms.At the same time, grasp the general meaning of the text.教学重点：
Learn what financial statements are and how these accounting tools work in their future profeion;the functions and formats of these financial statements;important relationships among the balance sheet, income statement, and cash flow statement.教学难点：The difficulties are grasping the general meaning of the text 教学方法：Teaching and practicing
第 十八 次教学内容：Unit Nine Financial Statements Exercises 教学目的：
Do the exercises to strengthen what we have learnt in the text and improve translating abilities by doing the exercises.教学重点：
Exercises in the text.教学难点：
The difficulties are using knowledge points we have learned in exercises.教学方法：Teaching and practicing
