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

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

东北财经大学：《基础会计》课程教学资源（PPT课件）第十章 账户的分类

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

东北财经大学：《基础会计》课程教学资源（PPT课件）第六章 制造业企业主要经济业务核算

东北财经大学：《基础会计》课程教学资源（PPT课件）第八章 财产清查

Outline Fundamental Principles of Accounting Information system diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System

Outline The Fundamental Principles of Internal Control Internal Control to Cash Explain and Record Petty Cash Fund Transactions. Prepare a Bank Reconciliation Exploring the Concept of Accounting Ethics Accounting Ethics and Social Responsibilities Accounting Ethics and Decision Making

东北财经大学：《基础会计》课程教学资源（PPT课件）第三章 复式记账与借贷记账法

东北财经大学：《基础会计》课程教学资源（PPT课件）第七章 成本计算