《会计学》课程PPT教学课件：第一章 绪论

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

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

哈尔滨工业大学：《会计学》课程教学资源（PPT课件）第六章 所有者权益

哈尔滨工业大学：《会计学》课程教学资源（PPT课件）第五章 负债

第一节 长期投资 第二节 固定资产 第三节 无形资产 第四节 其他资产

第一节 货币资金 第二节 短期投资 第三节 应收及预付款项 第四节 存货

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

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

哈尔滨工业大学：《会计学》课程教学资源_借贷记账法举例