Outline Accounts Detailed Description of Various Accounts T- Accounts Rules of Debits and Credits Double-entry- Accounting Illustrated Application of Rules

Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation

Outline The nature of firm; The value of accounting; The Evolution of accounting; Accounting: bird view Task Team of FUNDAMENTALACCOUNTING, Business School, Yat-sen University

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

Lesson Notes Lesson 6Accounting for Merchandising Activities Learning Objectives 1. Describe merchandising activities and identify business types. 2. Identify and explain the important components of income for a merchandising company

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

Lesson Notes Lesson 4 Adjusting Accounts for Financial Statement Learning objectives 1. Describe the purpose of adjusting accounts at the end of the period 2. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues

西北工业大学网络教育学院《基础会计学》_习题二

利润表（含利润分配表）是总括地反映企 业一定期间内经营成果的实现及其分配情 况的报表。是一个动态的时期报表。 利润分配的有关内容可归为利润表的一部 分，也可以另行编制利润分配表

第八章账务处理程序 学习目的与要求: 学习本账,要求了解合理建立账务处理程序的意义和基本要求,明确各种会计账务处理程序的基本内容,包括凭证、账簿的设置,账务处理程序和优缺点。并根据企业的业务性质、 经营规模、财会人员业务水平等条件,研究账务处理程序各种的适用范围