本教材为高职高专会计与算化会计类课程规划教材，教材共分18个项目：Chapter 1 General View of Accounting；Chapter 2 Forms of Business Organization ；Chapter 3 Understanding Accounting Equation and Illustration；Chapter 4 Setting up Accounts；Chapter 5 Introducing Double-Entry System；Chapter 6 Keeping Journals；Chapter 7 Posting to General Ledger and Trial Balance；Chapter 8 Adjusting the Books。