Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

0: What are SECURITIes? A: Financial assets that Investors purchase hoping to earn a high rate of return

对外经济贸易大学：《金融经济学导论》课程教学大纲 Introduction of Financial Economics（主讲：林桂军）

– Ch. 19 Lease Financing – Ch. 20 Financing With Derivatives

– Ch. 12 Capital Structure Concept – Ch. 13 Capital Structure Management in Practice – Ch. 14 Dividend Policy

– Ch.8 Capital Budgeting and Cash Flow Analysis – Ch.9 Decision Criteria and Option Considerations – Ch.10 Capital Budgeting and Risk – Ch.11 The cost of Capital

Financial statement analysis Are our decisions maximIzing shareholder wealth?

对外经济贸易大学：《公司理财 CORPORATE FINANCIAL CORPORATE FINANCIAL》课程教学资源（授课教案）企业家需要了解的几个问题（张建平）

课程目标： 1. 了解并掌握现代公司理财的基本知识、理论和思路 2. 了解投资、融资和分配政策及其相互间辩证关系 3. 深入理解资本预算的重要意义及基本方法 4. 掌握科学的财务分析方法 第一讲 公司财务管理概论 第二讲 财务管理决策领域分析 第三讲 资本预算 第四讲 财务分析

Chapter F4 Power notes Completing the Accounting Cycle Learning Objectives 1. Work sheet 2. Financial Statements 3. Adjusting and Closing Entries 4. Accounting Cycle 5. Fiscal year 6. Financial Analysis and Interpretation