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

Lesson Notes Lesson 6Accounting for Merchandising Activities Learning Objectives 1. Describe merchandising activities and identify business types. 2. Identify and explain the important components of income for a merchandising company

Unit Five Cruelty Teaching Period: 10(1-2) Reference Book: (New)Integrated Course4 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 4 Adjusting Accounts for Financial Statement Learning objectives 1. Describe the purpose of adjusting accounts at the end of the period 2. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues

Lesson notes Lesson 3: Analyzing and Recording Accounting Transactions Learning objectives 1. Provide the students with a background of the accounting process to better understand the numbers on the financial statements 2. Define the economic transactions and events that are included into our accounting considerations

Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of business operations is discussed. The four types of businesses are discussed: service, merchandising, manufacturing, and financial services. It also

Lesson Notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system 2. Explain the main aspects of Cost-volume-profit analysis 3. Analyze budgeting and budgetary control

Unit Two Smart Cars Texta Smart cars Reference Book: (New)Integrated Course 4 Students and Teachings Book Teaching Method: Interchange English Objective 1 understand the main idea and structure of the text