Learning objectives 1. Describe the principles of properly designed accounting systems. 2. Describe and illustrate the principles of internal control of accounting information systems. 3. Describe and illustrate the use oft special journals and subsidiary ledgers to process accounting data more efficiently

Lesson Notes Lesson 6Accounting for Merchandising Activities Learning Objectives 1. Describe merchandising activities and identify business types. 2. Identify and explain the important components of income for a merchandising company

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

《会计学原理》课程教学资源（理论学习）第9讲 企业生产经营过程核算（三）财务成果核算、利润分配

《会计学原理》课程教学资源（理论学习）第9讲 企业生产经营过程核算（三）知识点4：财务成果分配核算业务类型

《会计学原理》课程教学资源（理论学习）第8讲 企业生产经营过程核算（二）生产过程核算、销售过程核算

《会计学原理》课程教学资源（理论学习）第8讲 企业生产经营过程核算（二）知识点6：销售过程核算业务类型

《会计学原理》课程教学资源（理论学习）第7讲 企业生产经营过程核算（一）筹资过程核算、采购过程核算

《会计学原理》课程教学资源（理论学习）第7讲 企业生产经营过程核算（一）知识点5：供应过程核算业务类型

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