• 第一节 结账 • 第二节 利润总额的确定 • 第三节 税后利润的确定 • 第四节 案例分析

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

Lesson notes Lesson 3: Analyzing and Recording Accounting Transactions Learning objectives 1. Provide the students with a background of the accounting process to better understand the numbers on the financial statements 2. Define the economic transactions and events that are included into our accounting considerations

Lesson Notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system 2. Explain the main aspects of Cost-volume-profit analysis 3. Analyze budgeting and budgetary control

University Lesson Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives 1. Describe the definition of managerial accounting. 2. Identify and explain the difference between managerial accounting and financial accounting. 3. Analyze different ways to classify costs 4. Describe the flow of manufacturing activities

《会计学》课程PPT教学课件：第十四章 资产负债表与利润表

《会计学》课程PPT教学课件：第十三章 利润

第一节 费用概述 第二节 费用的核算

《会计学》课程PPT教学课件：第十一章 营业收入