《基础会计学》课程教学大纲 Fundamental Accounting

Outline Q Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness Describe the closing process and explain why temporary accounts are closed each period

1. The branch of accounting which aims at serving external users is called 2. a credit entry decreases asset and accounts or increases liability owner's equity, and revenue accounts

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 13 Managerial Accounting I: Concepts and Principles Self-Test I. True and False Questions 1. Managerial accounting places less emphasis on precision and more emphasis on flexibility

sk Team of FUNDAMENTALACCOUNTING Task T School of Business, Sun Yat-sen University Lesson 10 Understanding and Using Financial Statements Self-Test 1. What type of analysis is indicated by the following? Amount Percent

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 5 Completing the Accounting Cycle Self-Test Answer the following questions: 1. what are the four closing entries? 2. what is the purpose of income summary account?

1. The following financial statement information is known about five separate proprietorships: Company Company Company Company Company A B C D E December 31, 2001 Assets

Part I Fill-In-The-Blanks(10\2=20 points) 1.A is a collection of all accounts used by a business 2. All cash payments by check are recorded in thejournal 3. Revenue and expense accounts are called because they are opene

一、内部控制的基本原理 二、内部控制的主要内容 三、内部会计控制 四、商业伦理 五、职业道德 六、会计职业道德

一、再谈会计与信任; 二、会计准则问题; 三、会计理论:一个新视角; 四、SOX法案对会计的影响