To improve practical skills on reading, translating and writing by some practice

Outline Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis

Outline Flow of inventory cost Items and costs of merchandising inventory Assigning costs to inventory Lower of cost or market Errors in measuring inventory Inventory estimating method

To study Text B in detail(that is, to get to know the uses of some key words and phrases and to know the four-step method to study

Outline Describe the purpose of adjusting accounts at the end of the period. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues. Explain how accounting adjustments link to financial statements

Outline Accounts Detailed Description of Various Accounts T- Accounts Rules of Debits and Credits Double-entry- Accounting Illustrated Application of Rules

Unit Seven Terrorism Teaching Period: 10(1-2) Reference Book: (New) Integrated Course 4 Student's and Teaching,'s Book Teaching Method: Combining explanation and practice To understand the reading material (Text A Important Point: Understanding the reading material

Lesson notes Lesson 9: Financial Statements Learning objectives 1. Learn what financial statements are and how these accounting tools work in their future profession 2. Be acquainted with the functions and formats of these financial statements 3. Learn some details relating to preparation of these financial statements

Unit Six The pace of life Teaching Period: 10(1-2) Reference Book: (New) Integrated Course 4 Student's and Teaching,'s Book Teaching Method: Combining explanation and practice To understand the reading material (Text A Important Point: Understanding the reading material

Lesson Notes Lesson 7 Merchandise Inventories and Cost of Sales Learning Objectives 1. Identify the items included in merchandise inventory 2. Identify the costs of merchandise inventory. 3. Compute the cost of goods sold and ending merchandise inventory in a perpetual system using the costing methods of specific