一、会计信息处理技术的演变 二、手工会计核算下的账务处理程序 三、会计电算化 四、不同信息加工技术的异同

一、会计循环概述 二、经济业务的分析与记录 三、期末调整事项 四、试算平衡与会计报表 五、结帐 六、存货盘存制度

一、账户的含义 二、账户的结构 三、借贷与增减 四、复式记账法 五、借贷记账法 六、登记账户

一、企业的本质特征; 二、会计存在的价值; 三、会计的产生与发展; 四、经济环境的发展与会计学科的演变;

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

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making Task Team of

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 1: Introduction to accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 4 Adjusting Accounts for Financial Statement Learning objectives Describe the purpose of adjusting accounts at the end of the peric 2. Prepare and explain adjusting entries for

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 6 accounting for merchandising activities Learning Objectives Describe merchandising activities and identify business types

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less ote Lesson 8 Accounting Information System Learning objectives 1. Describe the principles of properly designed accounting system