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

Lesson 1: Introduction to Accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of economic man 2. Appreciate the trust issue and the unique role of accounting in trust building and maintaining

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

《会计学原理》课程教学资源（理论学习）第13讲 资产计价_拓展阅读材料_第九章成本计算

《会计学原理》课程教学资源（理论学习）第12讲 财产清查_拓展阅读材料_第十章 财产清查

财产清查不仅是会计核算的重要方法, 也是财产物资管理的一项重要制度。本 章介绍了财产清查的意义、种类及其在 会计核算方法体系中的作用,详尽介绍 了各种财产物资、货币资金

一、债务重组概述 二、债务重组的核算 三、关于披露

《会计学原理》课程教学资源（理论学习）第5讲 复式记账（一）第四章帐户与复式记账