What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems

1.初步了解化学反应速率、速率方程、碰撞理论、过渡状态理论和活化能概念；2.理解并会用浓度、温度、催化剂诸因素解释其对化学反应速率的影响；3.初步掌握阿仑尼乌斯公式的应用，会用其求算活化能及某温度下的反应速率；4.理解反应分子数和反应级数的概念，会进行基元反应有关的简单计算；5.初步掌握零级、一级和二级反应的特征。 4.1 化学反应的平均速率和 瞬 时速率 Average rate and instantaneous rate of chemical reaction 4.3 影响化学反应速率的因素 Influential factors on chemical reaction rate 4.2 反应速率理论简介 Brief introductory to reaction rate theory 4.4 化学反应机理及其研究方法 Chemical reaction mechanism and the study methods

Outline 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. Prepare closing entries

Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation

Learning objectives 1. Describe the principles of properly designed accounting systems. 2. Describe and illustrate the principles of internal control of accounting information systems. 3. Describe and illustrate the use oft special journals and subsidiary ledgers to process accounting data more efficiently

Lesson 5 Completing the Accounting Cycle Learning objectives 1. Describe and prepare a worksheet and describe its usefulness. 2. Describe the closing process and explain why temporary accounts are closed each period

University Lesson Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives 1. Describe the definition of managerial accounting. 2. Identify and explain the difference between managerial accounting and financial accounting. 3. Analyze different ways to classify costs 4. Describe the flow of manufacturing activities

Lesson 12: Internal Controls and Business Ethics Learning objectives 1.Explain the fundamental principles of internal control 2. Define, explain the purpose, and identify the principles of internal accounting control. 3. Apply internal control to cash. 4.Explain and record petty cash fund transactions

Lesson 1: Introduction to Accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of economic man 2. Appreciate the trust issue and the unique role of accounting in trust building and maintaining

Background About the author: Floyd Dell (1887- 1969), U.S. versatile and prolific writer and an editor for several newspapers and magazines