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

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

东北财经大学：《基础会计》课程教学资源（PPT课件）第八章 财产清查

东北财经大学：《基础会计》课程教学资源（PPT课件）第六章 制造业企业主要经济业务核算

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

东北财经大学：《基础会计》课程教学资源（PPT课件）第三章 复式记账与借贷记账法