A.Record of all the changes in a particular asset,liability,or stockholders'equity during a period B.Categories 1.Assets 2.Liabilities 3.Stockholders'(Owners)Equity III.Transaction Examples A. Impact on the accounting equation(the equation always stays in balance) B. Impact on the financial statements IV.Impact of Business Transactions on Accounts A Double-entry accounting system B. T-account: C. Rules of debit and credit 1 Debit 2.Credit D Balance 6 Revenues F Expenses V.Record Transactions in the Books VI.Construct and Use a Trial Balance Part III.Think and practice 1.What is a business transaction? 2 What is an ac unt? 3.What is the doub-enysystem of ccounting? Part IV.Problems and applications 1.What are the rules of debit and credit? 2.What is a trial balance? Part V. Teaching methods Using OO Blackboard etc Part VI. 课程思政 深刻理解《习近平主持召开企业家座谈会并发表重要讲话》，帮助学 生认识财务人员要增强爱国情怀，把企业发展同国家繁荣、民族兴盛、人 民幸福紧密结合在一起，主动为国担当、为国分忧，带领企业奋力拼搏、 力争一流，实现质量更好、效益更高、竞争力更强、形响力更大的发展。 44 A. Record of all the changes in a particular asset, liability, or stockholders’ equity during a period B. Categories 1. Assets 2. Liabilities 3. Stockholders’ (Owners’) Equity III. Transaction Examples A. Impact on the accounting equation (the equation always stays in balance) B. Impact on the financial statements IV. Impact of Business Transactions on Accounts A. Double-entry accounting system B. T-account: C. Rules of debit and credit 1. Debit 2. Credit D. Balance E. Revenues F. Expenses V. Record Transactions in the Books VI. Construct and Use a Trial Balance Part III. Think and practice 1．What is a business transaction? 2．What is an account? 3．What is the double-entry system of accounting? Part IV. Problems and applications 1．What are the rules of debit and credit? 2．What is a trial balance? Part V. Teaching methods Using QQ ,Blackboard etc. Part VI. 课程思政 深刻理解《习近平主持召开企业家座谈会并发表重要讲话》，帮助学 生认识财务人员要增强爱国情怀，把企业发展同国家繁荣、民族兴盛、人 民幸福紧密结合在一起，主动为国担当、为国分忧，带领企业奋力拼搏、 力争一流，实现质量更好、效益更高、竞争力更强、影响力更大的发展