1、了解会计信息处理技术对于会计核算的影响; 2、掌握四种主要的手工会计账务处理程序 3、对会计电算化的概念及原理有初步地认识

1.了解会计信息的需求与供给。 2.学习会计信息分析的基本步骤。 3.掌握会计信息分析的基本方法。 4.学习财务比率的综合分析法。 5.掌握会计信息分析应该注意的问题

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 1: Introduction to accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 3: Analyzing and Recording Accounting transactions Learning objectives Provide the students with a background of the accounting process to better understand the numbers on the financial statements Define the economic transactions and

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 5 Completing the Accounting Cycle Learning objectives Describe and prepare a worksheet and describe its usefulness 2. Describe the closing process and explain why temporary accounts are closed

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson notes Lesson 7 Merchandise Inventories and cost of sales Learning objective 1. Identify the items included in merchandise inventory

Task Team of FUNDaMENTAL ACCOUNTING School of Business. Sun Yat-sen University Less Lesson 9: Financial Statements Learning objectives 1. Learn what financial statements are and how these accounting tools work in their future profession

Task Team of FUNdaMENtAL aCCOUntINg Lesson 11 Understanding Accounting standards Learning Objectives 1. Understand the inherent limitation of accounting from trust perspective 2. Appreciate how accounting standards contributes in trust developing and maintaining

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University L Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives

一、名词解释(3分/题,共12分 1、计量单位与计量属性 2、资产与负债 3、权责发生制与收付实现制 4、原始凭证与记账凭证