第一节 存货的性质及其分类 第二节 存货取得的计价及会计处理 第三节 存货发出的计价与会计处理 第四节 期末存货的计量与计价

《会计学》课程PPT教学课件：第四章 资产权益篇（货币资金与应收款项）

Lesson 5 Completing the Accounting Cycle Learning objectives 1. Describe and prepare a worksheet and describe its usefulness. 2. Describe the closing process and explain why temporary accounts are closed each period

Lesson Notes Lesson 4 Adjusting Accounts for Financial Statement Learning objectives 1. Describe the purpose of adjusting accounts at the end of the period 2. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues

《会计学》课程PPT教学课件：第一章 绪论

Lesson notes Lesson 3: Analyzing and Recording Accounting Transactions Learning objectives 1. Provide the students with a background of the accounting process to better understand the numbers on the financial statements 2. Define the economic transactions and events that are included into our accounting considerations

Lesson Notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system 2. Explain the main aspects of Cost-volume-profit analysis 3. Analyze budgeting and budgetary control

哈尔滨工业大学：《会计学》课程教学资源（PPT课件）第六章 所有者权益

哈尔滨工业大学：《会计学》课程教学资源（PPT课件）第五章 负债

第一节 长期投资 第二节 固定资产 第三节 无形资产 第四节 其他资产