Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 13 Managerial Accounting I: Concepts and Principles Self-Test I. True and False Questions 1. Managerial accounting places less emphasis on precision and more emphasis on flexibility

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

 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

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