Lesson 12: Internal Controls and Business Ethics Learning objectives 1.Explain the fundamental principles of internal control 2. Define, explain the purpose, and identify the principles of internal accounting control. 3. Apply internal control to cash. 4.Explain and record petty cash fund transactions

Lesson Notes Lesson 11 Understanding Accounting Standards Learning Objectives 1. Understand the inherent limitation of accounting from trust perspective. 2. Appreciate how accounting standards contributes in trust developing and maintaining 3. Get to know the main contents of accounting standards

School of Business, Sun Yat-sen University Lesson notes Lesson 10 Understanding and Using Financial Statements Learning objectives 1. Describe the need and supply for financial statement analysis. 2. Learn basic financial statement analytical procedures

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第一节财务报告概述 第二节资产负债表 第三节损益表 第四节现金流量表 第五节财务情况说明书

一、债务重组概述 二、债务重组的核算 三、关于披露

第一节本年利润 第二节所得税 第三节利润分配

第一节所有者权益概述 第二节实收资本 第三节资本公积 第四节留存收益

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