《会计学原理》课程教学资源（理论学习PPT）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PPT）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PPT）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

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries

《会计学原理》课程教学资源（理论学习PPT）第5讲 复式记账（一）知识点6：试算平衡

Outline Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness. Describe the closing process and explain why temporary accounts are closed each period. Prepare closing entries

Outline Describe the purpose of adjusting accounts at the end of the period. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues. Explain how accounting adjustments link to financial statements

《会计学原理》课程教学资源（理论学习）第15讲 账务处理程序_知识点5：汇总记账凭证账务处理程序

Outline Accounts Detailed Description of Various Accounts T- Accounts Rules of Debits and Credits Double-entry- Accounting Illustrated Application of Rules

Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation