Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less Lesson 10 Understanding and Using Financial Statements Learning objectives

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson note Lesson 12 internal controls and business ethics Learning objectives 1. Explain the fundamental principles of internal control

Task Team of FUNdAMENTAL aCCOUNTING Lesson notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system

一、名词解释(3分/题,共12分 1、计量单位与计量属性 2、资产与负债 3、权责发生制与收付实现制 4、原始凭证与记账凭证

练习题 1、名词解释 (1)会计要素 (2)资产 (3)负债 (4)所有者权益

1、名词解释 (1)账户 (2)会计科目 (3)复式记账法 (4)借贷记账法

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

Lesson Notes Lesson 11 Understanding Accounting Standards Learning Objectives 1. Understand the inherent limitation of accounting from trust perspective. 2. Appreciate how accounting standards contributes in trust developing and maintaining 3. Get to know the main contents of accounting standards

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 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