COURS TECHNOLOGY THOMSON LIANINC Opening case Chapters 12-15 are all based on a real case stud Fay Beauchine, VP of reservations at Northwest Airlines(NWa) sponsored the ResNet projects

Obiectives Understand the systems view of project management Explain the four general phases in the project life cycle Explain the differences among functional, matrix, and project organizational structures

earning objectives Understand the importance of good project scope management List the reasons why most firms invest in IT projects Describe the strategic planning process and how it relates to IT project selection

Learning objectives Understand the importance of good project cost management Explain basic cost management principles, concepts, and terms Describe the resource planning, cost estimating, cost budgeting, and cost control processes

Learning objectives Explain the importance of good human resource management on projects Define the major processes involved in human resource management Summarize crucial theories of human resource management

第一节会计方法概述 第二节设置会计科目和账户 第三节复式记账 第四节填制和审核凭证 第五节经记账薄 第六节财产清查

第八章利润分配和资金退出企业核算 1.利润分配核算需设置的主要账户 (1)“利润分配”帐户,是所有者权益帐户。用来核算所得税后利润的分配(或亏损的弥补)和历年分配(或弥补后的结存余额。它的借方登记提取盈余公积、应付利润、年末由“本年利润”帐户转来的本年亏损额等;贷方登记亏损弥补、年末由“本年利润”帐户转来的本年盈利额。其贷方余额表示未分配利润,借方余额表示未弥补亏损

第一节财务会计报告概述 第二节利润表 第三节资产负债表 第四节现金流量表

一、名词解释 1.会计要素 2.资产 3.负债 4.所有者权益 5.收入

一、财产清查的含义和作用 (一)财产清查的含义 是通过对实物、现金的实地盘点和对银行存款、 往来款项的核对,来查明各项财产物资、货币资金和 往来帐项的实有数及其与帐面数是否相符的一种会计核算方法