《会计学原理》课程教学课件（PPT讲稿）第一章 总论（武汉理工大学：主讲教师：王怡）

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 12 Internal Controls and Business ethics Self-Test True or False 1. The accounts receivable subsidiary ledger controls the accounts receivable account in the genel

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 12 Internal Controls and Business ethics Exercise Lacy Leggs Lingerie had the following petty cash transactions in April of the current year

《会计学原理》课程教学课件（PPT讲稿）企业成本管理与成本控制（武汉理工大学：陈晓芳）

 Overview of Long-Lived Assets  Acquisition Cost of Tangible Assets  Depreciation Method

 Gross profit and cost of goods sold  The basic concepts of inventory accounting  Cost of merchandise acquired  Principal inventory valuation methods  The importance of gross profits

 Recognition of sales revenue  Measurement of sales revenue  Cash and accounts receivable  Measurement of uncollectible accounts

 Preparing the Financial Statements from the Adjusted Trial Balance  Closing the Accounts  Classification of Assets and Liabilities  Two Accounting Ratios

 Accrual-basis Accounting  Concepts of Accrual-basis Accounting  Adjusting the Accounts  Preparing the Adjusted Trial Balance

 Accounting Equation  The Account and Double-Entry Accounting  Analyzing the Transactions  Journalizing the Transactions  Posting  Preparing the Unadjusted Trial Balance