Slide Purpose of Analysis Financial statement analysis helps users make better decisions Internal Users External users Managers Shareholders Officers Lenders Internal Auditors

华南农业大学：《会计学原理》课程教学资源（试卷习题）第一章 总论（含参考答案）

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

华南农业大学：《会计学原理》课程教学资源（授课教案）第五章 内部控制财产清查

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management

Plant assets Long-lived assets acquired for use in business operations. Similar to long-term prepaid expenses 田 As years pass, and the The cost of plant assets is services are used, the the advance purchase of cost is transferred to services。 depreciation expense Irwin/McGraw-hill

华南农业大学：《会计学原理》课程教学资源（授课教案）第二章 帐户与复式记账

华南农业大学：《会计学原理》课程教学资源（授课教案）第一章 总论

华南农业大学：《会计学原理》课程教学大纲（Principle of Accounting）