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

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

Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis Task Team of FUNDAMENTAL ACCOUNTING, Business School. Sun Yat-sen University

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making Task Team of

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

一、企业的本质特征; 二、会计存在的价值; 三、会计的产生与发展; 四、经济环境的发展与会计学科的演变;

一、会计循环概述 二、经济业务的分析与记录 三、期末调整事项 四、试算平衡与会计报表 五、结帐 六、存货盘存制度

一、会计信息处理技术的演变 二、手工会计核算下的账务处理程序 三、会计电算化 四、不同信息加工技术的异同

一、什么是管理会计? 二、管理会计与财务会计的比较分析 三、成本、费用和支出 四、成本性态分析 五、成本概念的拓展 六、成本计算基础 七、费用分摊 八、作业成本法

一、本-量-利分析 二、分部报告、责任中心及业绩评价 三、预算和预算控制 四、标准成本和成本控制