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

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

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

Outline Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis

Outline 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

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making

本章主要介绍会计信息的生成过程，即如何将企业各项经济业务的分散数据进行分类、加工和汇总，并形成具有一定质量特征的会计信息

一、负债的概念及其分类 二、企业负债经营的成本与风险 三、主要负债的计价与核算 四、企业或有负债及其产生原因

本章主要介绍货币资金及应收项目的核算，包括现金、银行存款及外币业务、 应收账款的核算，坏账、 应收票据等业务的计价、 核算与处理等

本章主要介绍费用、收入的 确认和利润的形成过程，会计 利润与应税收益的差别，利润 净额的计算方法。利润分配的 去向和利润分配过程中相关业 务的会计处理程序