一、记账方法的种类和复式记账法的特点 二、借贷记账法的概念 三、借贷记账法的理论依据和记账规则 四、借贷记账法的账户结构 五、借贷记账法的记账规则 六、借贷记账法的账户对应关系和会计分录 七、借贷记账法的试算平衡 八、借贷记账法的平行登记

本节主要介绍会计凭证的意义、种类、填制、审核及其传递与保管。 一、会计凭证的意义和种类 二、原始凭证 三、记帐凭证 四、会计凭证的传递与保管

一、帐务处理程序的意义 二、账凭证帐务处理程序 三、总记账凭证帐务处理程序 四、科目汇总表帐务处理程序 五、多栏式日记帐帐务处理程序 六、日记总帐帐务处理程序

第一章总论 第二章会计核算方法 第三章账务处理程序 第四章资金进入企业和供应过程的核算 第五章生产过程的核 第六章销售过程的核算 第七章利润的形成的核算 第八章利润分配及资金退出企的核算 第九章财务会计报告编制准备 第十章财务会计报告解读

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Part I Fill-In-The-Blanks(10\2=20 points) 1.A is a collection of all accounts used by a business 2. All cash payments by check are recorded in thejournal 3. Revenue and expense accounts are called because they are opene

Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson 2 Economic Transactions and Accounting equation Exercises 1. Lion Company had a net cash inflow of $80,000 from operating activities. It spent $40,000 on investing activities. Lion Company received $50,000 in cash from issuing stock. Calculate the ease or decrease in cash

1. David Company has the following information at the year-end for the preparation of adjusting entries: a. Of the $10000 balance in unearned revenue, $7000 has been earned. b. The annual building depreciation is $20000 C. Services provided to customers at the last day of the year unbilled totally 35000. d. Rent of 3000 for the Dec. is unpaid and unrecorded

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