Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 6 Accounting for Merchandising Activities Self-Test I. True and False Questions 1. The income statement of a wholesaler includes a deduction from revenue representing the cost

sk Team of FUNDAMENTALACCOUNTING Task T School of Business, Sun Yat-sen University Lesson 10 Understanding and Using Financial Statements Self-Test 1. What type of analysis is indicated by the following? Amount Percent

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

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

What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems Cost allocation

Outline Accounts Detailed Description of Various Accounts T- Accounts Rules of Debits and Credits Double-entry- Accounting

一、会计凭证的含义与作用 二、原始凭证 三、记账凭证 四、会计账簿的设置 五、总账、明细账和日记账的登记 六、财产清查

一、本-量-利分析 二、分部报告、责任中心及业绩评价 三、预算和预算控制 四、标准成本和成本控制

一、会计信息的传递形式 二、利润表 三、资产负债表 四、现金流量表 五、表外批露