Unit 1 An Introduction to Accounting
Unit 2 Accounting Cycle
Unit 3 Accounting Source Document
Unit 4 Accounting Statements
Unit 5 The Double-Entry System of Accounting
Unit 6 Asset Accounts
Unit 7 Liability
Unit 8 The Owner's Equity
Unit 9 Financial Statement Analysis
Unit 10 Supplementary Data
Unit 11 Tax Accounting
Unit 12 Human Recource Accounting
Unit 13 Futures
Additional Terms for Accounting
M —— Manager L —— Lydia
M: Why have you chosen a career in accounting?
L: I like accounting because I'm good at dealing with numbers.
M: What aspects of accounting do you like the most?
L: The accounting cycle. It's an important process by which companies produce their financial statements for a special period of time.
M: Name some components of the accounting cycle.
L: The accounting cycle is divided into work performed during the period (recording transactions and posting to the ledger) and work performed at the end of the period to prepare the financial statements.
M: What salary are you expecting?
L: I feel that the position would warrant a monthly salary of $4,000 to $4,500.
M: Do you have anything to add?
M: OK. Thank you for your answers. We'll inform you within 10 days.
L: Thank you so much.
M: You're welcome.