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What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems Cost allocation
文档格式:PPT 文档大小:1.72MB 文档页数:74
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 Task Team of
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Outlines Accounting standards: tool for trusting Introduction of Accounting Standards Accounting Standards in China A Brief of Accounting Theory
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Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'’ equity Simple Illustration
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Fundamental Principles of Accounting Information system A diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System
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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
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Outline Q Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness Describe the closing process and explain why temporary accounts are closed each period
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1. The branch of accounting which aims at serving external users is called 2. a credit entry decreases asset and accounts or increases liability owner's equity, and revenue accounts
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Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 13 Managerial Accounting I: Concepts and Principles Self-Test I. True and False Questions 1. Managerial accounting places less emphasis on precision and more emphasis on flexibility
文档格式:PPT 文档大小:221.5KB 文档页数:27
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
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