《会计学基础》课程教学资源（PPT课件讲稿）第五章 权责发生制与账项调整

《会计学基础》课程教学资源（PPT课件讲稿）第四章 制造企业经营过程的核算

《会计学基础》课程教学资源（PPT课件讲稿）第三章 复式记账

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 4 Adjusting Accounts for Financial Statement Learning objectives Describe the purpose of adjusting accounts at the end of the peric 2. Prepare and explain adjusting entries for

《会计学基础》课程教学资源（PPT课件讲稿）第一章 总论

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

一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings

1.会计信息的需求者首先是企业外部投资者 2.趋势分析法,又叫横向分析法,是以企业现在和过去的历史资料相比较,以评 价企业财务业绩和状况的方法 3.总体结构分析又叫纵向分析,是以百分比的形式表述公司在一个特定期间内,财 务报表项目与某一共同项目之间的关系

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