1: Levels of Influence or Control 2: Fair Value/Cost Method 3: Equity Method 4: Applying the Equity Method 5: Goodwill and Impairment

复旦大学：《学术英语（管理科学）Academic English for Business》学术英语综合素养教学课件_Unit 8 Accounting Text A What is accounting

1: Business Combination Consummated Through Stock Acquisitions 2: Consolidation of Wholly Owned Subsidiary 3: Consolidation of Partially Owned Subsidiary 4: Consolidated Balance Sheets 5: Consolidated Income Statements 7: Push-Down Accounting （下推会计）

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 FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 6 accounting for merchandising activities Learning Objectives Describe merchandising activities and identify business types

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 5 Completing the Accounting Cycle Learning objectives Describe and prepare a worksheet and describe its usefulness 2. Describe the closing process and explain why temporary accounts are closed

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of

Lesson Notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system 2. Explain the main aspects of Cost-volume-profit analysis 3. Analyze budgeting and budgetary control

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 1: Introduction to accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of

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