Fundamental Principles of Accounting Information system A diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System

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

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1. The branch of accounting which aims at serving external users is called 2. a credit entry decreases asset and accounts or increases liability owner's equity, and revenue accounts

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Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-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