西安建筑科技大学：《房地产开发与经营》教学大纲_会计学专业教学大纲

一、四年总体课程框架 二、专业课程框架 三、本课程的性质和目的 四、本课程的逻辑思路

《会计学原理》课程教学课件（PPT讲稿）企业成本管理与成本控制（武汉理工大学：陈晓芳）

 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