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

Surface quality is another aspect of machining accuracy. It consists of the surface finish and the physic mechanical state of the surface layer. It affects the proper functioning and service life of the parts Surface Finish Machining accuracy is expressed quantitatively in machining error. Surface finish is expressed quantitatively in surface roughness. The surface roughness on a machined workpiece surface is caused primarily by the geometrical factors(cutting tool geometry and cutting

46 Electroacoustic Devices P. H. Rogers Transduction Mechanisms. Sensitivity and Source Level. Reciprocity Canonical Equations and Electroacoustic Coupling. Radiation Impedance.Directivity