1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

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

《会计学原理》课程教学资源（理论学习PPT）第13讲 资产计价_授课课件_第13讲 资产计价

《会计学原理》课程教学资源（理论学习PPT）第13讲 资产计价_知识点1：资产计量属性

《会计学原理》课程教学资源（理论学习PPT）第13讲 资产计价_知识点2：应收账款计价

《会计学原理》课程教学资源（理论学习PPT）第13讲 资产计价_知识点3：存货计价

《会计学原理》课程教学资源（理论学习PPT）第13讲 资产计价_知识点4：固定资产计价

《会计学原理》课程教学资源（理论学习PPT）第12讲 财产清查_授课课件_第12讲 财产清查