《会计学原理课程教学资源（练习思考题）第5讲 复式记账（一）借贷记账方法内涵、记账符号、账户设置、记账规则、试算平衡 第5讲：练习题与解析

《会计学原理课程教学资源（练习思考题）第5讲 复式记账（一）借贷记账方法内涵、记账符号、账户设置、记账规则、试算平衡 第三章复式记账知识点题库（含答案）

Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'’ equity Simple Illustration

一、账户的含义 二、账户的结构 三、借贷与增减 四、复式记账法 五、借贷记账法 六、登记账户

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

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

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

Outline The nature of firm; The value of accounting; The Evolution of accounting; Accounting: bird view Task Team of

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

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