吉林大学：《会计学》课程教学资源（试卷习题）试卷1（含答案）

任务一 固定资产概述 任务二 固定资产增加 任务三 固定资产折旧 任务四 固定资产的后续支出 任务五 固定资产减少 任务六 固定资产明细分类核算

第一节 费用 第二节 利润 第三节 所得税

第一节 本—量—利分析的基本假设 第二节 本—量—利分析 第三节 本—量—利分析的扩展

Outline Flow of inventory cost Items and costs of merchandising inventory Assigning costs to inventory Lower of cost or market Errors in measuring inventory Inventory estimating method

本章主要介绍了会计账簿的相关内容。包括账簿的意义与种类；账簿的设置；账簿的使用和登记规则；账簿包括日记账、总分类账和明细分类账和备查账簿，设置和登记账簿应遵循的各种规则。为了保证账簿记录的正确性和连续性，期末应对账、结账，并按照有关要求进行账簿的更换和保管

《管理会计学》课程电子教案（PPT课件讲稿）Chapter 08 存货管理 Inventory Management

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries

Outline 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. Prepare closing entries

Outline Describe the purpose of adjusting accounts at the end of the period. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues. Explain how accounting adjustments link to financial statements