(2）Adjusting Accounts Framework for adjustments,Prepaid expenses,Unearned revenues,Accrued expense,Accrued revenues,Links to financial statements,Adjusted trial balance. (3)Preparing Financial Statements. 2.基本概念和知识点 Basic concepts: Cash basis accounting.Accrual basis accounting.Adjusting entry.Book value Prepaid expenses,unearned revenues. Key points: Explain links between accrual accounting and adjusting entries Prepare and explain adjusting entries. Explain impacts of adjusting on financial statements Difficult points: Prepare and explain adjusting entries. Explain impacts of adjusting on financial statements 3.问题与应用（能力要求） Explain how accounting adjustments link to financial statement (三)思考与实践 Why do companies prepare interim financial statements? (四)教学方法与手段 课堂讲授、多媒体教学、作业等 Chapter 4 Completing the Accounting Cycle (一)目的与要求 (1)Explain why temporary accounts are closed each period (2)Identify steps in the accounting cycle. (3)Explain and prepare aclassified balance sheet. (4)Prepare a worksheet and explain its usefulness. (5)Describe and prepare closing entries. (6)Explain and prepare a post-closing trial balance (二)教学内容 1.主要内容 (1)Work Sheet as a Tool Benefit of a work sheet,Uses of a work sheet,Work sheet applications and analysis.6 （2）Adjusting Accounts Framework for adjustments, Prepaid expenses, Unearned revenues, Accrued expense, Accrued revenues, Links to financial statements, Adjusted trial balance. （3）Preparing Financial Statements. 2. 基本概念和知识点 Basic concepts: Cash basis accounting, Accrual basis accounting, Adjusting entry, Book value, Prepaid expenses, unearned revenues. Key points： Explain links between accrual accounting and adjusting entries. Prepare and explain adjusting entries. Explain impacts of adjusting on financial statements. Difficult points： Prepare and explain adjusting entries. Explain impacts of adjusting on financial statements. 3. 问题与应用（能力要求） Explain how accounting adjustments link to financial statements （三）思考与实践 Why do companies prepare interim financial statements? （四）教学方法与手段 课堂讲授、多媒体教学、作业等。 Chapter 4 Completing the Accounting Cycle （一）目的与要求 （1）Explain why temporary accounts are closed each period. （2）Identify steps in the accounting cycle. （3）Explain and prepare a classified balance sheet. （4）Prepare a worksheet and explain its usefulness. （5）Describe and prepare closing entries. （6）Explain and prepare a post-closing trial balance. （二）教学内容 1. 主要内容 （1）Work Sheet as a Tool Benefit of a work sheet, Uses of a work sheet, Work sheet applications and analysis