Lesson 5 Completing the Accounting Cycle Learning objectives 1. Describe and prepare a worksheet and describe its usefulness. 2. Describe the closing process and explain why temporary accounts are closed each period

Lesson notes Lesson 3: Analyzing and Recording Accounting Transactions Learning objectives 1. Provide the students with a background of the accounting process to better understand the numbers on the financial statements 2. Define the economic transactions and events that are included into our accounting considerations

Lesson 12: Internal Controls and Business Ethics Learning objectives 1.Explain the fundamental principles of internal control 2. Define, explain the purpose, and identify the principles of internal accounting control. 3. Apply internal control to cash. 4.Explain and record petty cash fund transactions

Chapter F2 Power notes Analyzing Transactions Learning objectives 1. Usefulness of an Account 2. Characteristics of an Account 3. Analyzing and Summarizing Transactions 4. Illustration of Analyzing and Summarizing 5. Trial Balance 6. Discovery and Correction of Errors 7. Financial Analysis and Interpretation

Chapter F4 Power notes Completing the Accounting Cycle Learning Objectives 1. Work sheet 2. Financial Statements 3. Adjusting and Closing Entries 4. Accounting Cycle 5. Fiscal year 6. Financial Analysis and Interpretation

Chapter F14 Power Notes Statement of Cash Flows Learning Objectives 1. Purpose of the Statement of Cash Flows 2. Reporting Cash Flows 3. Statement of Cash Flows The Indirect Method 4. Statement of Cash Flows -The Direct Method 5. Financial Analysis and Interpretation

Lesson 1: Introduction to Accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of economic man 2. Appreciate the trust issue and the unique role of accounting in trust building and maintaining

School of Business, Sun Yat-sen University Lesson notes Lesson 10 Understanding and Using Financial Statements Learning objectives 1. Describe the need and supply for financial statement analysis. 2. Learn basic financial statement analytical procedures

Chapter F15 Power notes Financial Statement Analysis Learning Objectives Basic Analytical Procedures 2. Solvency Analysis 3. Profitability Analysis 4. Summary of Analytical Measures 5. Corporate Annual Reports

Chapter F6 Power Notes Accounting Systems, Internal Controls, and Cash Learning Objectives Basic Accounting Systems 1234567 Internal Control Controls Over Cash Internal Control of Cash Receipts Internal Control of Cash Payments Bank Accounts: A Cash Control Bank Reconciliation