《会计学原理》课程教学课件（PPT讲稿）第一章 总论（武汉理工大学：主讲教师：王怡）

Outline Q 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

Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'’ equity Simple Illustration

 Overview of Long-Lived Assets  Acquisition Cost of Tangible Assets  Depreciation Method

 Gross profit and cost of goods sold  The basic concepts of inventory accounting  Cost of merchandise acquired  Principal inventory valuation methods  The importance of gross profits

 Recognition of sales revenue  Measurement of sales revenue  Cash and accounts receivable  Measurement of uncollectible accounts

 Preparing the Financial Statements from the Adjusted Trial Balance  Closing the Accounts  Classification of Assets and Liabilities  Two Accounting Ratios

 Accrual-basis Accounting  Concepts of Accrual-basis Accounting  Adjusting the Accounts  Preparing the Adjusted Trial Balance

 Accounting Equation  The Account and Double-Entry Accounting  Analyzing the Transactions  Journalizing the Transactions  Posting  Preparing the Unadjusted Trial Balance

 The role of Accounting  Users of Accounting Information  The history of Accounting  Types of Business Organizations  Accounting Concepts and Principles