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

东北财经大学：《基础会计》课程教学资源（PPT课件）第七章 成本计算

What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems

《基础会计》课程标准：纳税实务

Outlines Accounting standards: a tool for trusting Introduction of Accounting Standards Accounting Standards in China ABrief of Accounting Theory

Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'equity’ Simple Illustration

Outline Flow of inventory cost Items and costs of merchandising inventory Assigning costs to inventory Lower of cost or market Errors in measuring inventory Inventory estimating method