Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Understanding Accounting Standards es True and False Questions 1. Accounting standards are laws accountants should follow in their work

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 13 Managerial Accounting I: Concepts and Principles Self-Test I. True and False Questions Managerial accounting places less emphasis on precision and more emphasis on flexibility

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 14 Managerial Accounting Il: Application L. True and False Questions Decision making is a distinct management activity that should be separated from budgeting

School of Business, Sun Yat-sen University Lesson notes Lesson 10 Understanding and Using Financial Statements Learning objectives 1. Describe the need and supply for financial statement analysis. 2. Learn basic financial statement analytical procedures

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

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