内蒙古财经学院：《基础会计》课程教学资源（PPT课件）第三章 账户与复式记账

Outlines Accounting standards: tool for trusting Introduction of Accounting Standards Accounting Standards in China A Brief of Accounting Theory

内蒙古财经学院：《基础会计》课程教学资源（PPT课件）第一章 总论

Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis Task Team of FUNDAMENTAL ACCOUNTING, Business School. Sun Yat-sen University

1财务报告概述 2 资产负债表 3 利润表 4 现金流量表 6 财务报表的分析

第一节帐户分类的意义与标志 第二节帐户按经济内容分类 第三节帐户按用途和结构分类

Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'’ equity Simple Illustration

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

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

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries Task Team of FUNDAMENTAL