Unit 1 What is Finalcial Accounting? Unit 2 Why is Double-entry Used? Unit 3 How Does Accrual Basis Work? Unit 4 What Are Assets? Unit 5 What Are Liabilities? Unit 6 How is Shareholder's Equity Determined? Unit 7 When is Revenue Recognized? Unit 8 What Are Recorded as Expenses? Unit 9 What Are Financial Statements?(1) Unit 10 What Are Financial Statements?(2) Answer Keys Glossary References