Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 6 Accounting for Merchandising Activities Exercise Calculation and Analysis Problems 1. OSu Co. is an office-supply store. The company uses a perpetual inventory system, records

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

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

Chapter Organization Introduction The National Income Accounts National Income Accounting for an Open Economy The Balance of Payment Accounts Summary

the world, accounting for approximatel O percent of the total world population 世界烟草总产量 世界吸烟人口比例 his tremendous tobacco consumption not 14364亿磅 烟民约11亿,约占20%

Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings

1. Concepts of income Intermediate Accounting 4 The Income Statement and Income Recognition Capital Maintenance Concept Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the period as it was at the beginning