• 第一节 财产清查的意义 • 第二节 财产清查的内容和方法 • 第三节 财产清查结果的处理

• 第一节 结账 • 第二节 利润总额的确定 • 第三节 税后利润的确定 • 第四节 案例分析

Outline Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis

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

Outline Fundamental Principles of Accounting Information system diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System

Outline Flow of inventory cost Items and costs of merchandising inventory Assigning costs to inventory Lower of cost or market Errors in measuring inventory Inventory estimating method

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries

《会计学》课程PPT教学课件：第十四章 资产负债表与利润表

《会计学》课程PPT教学课件：第十三章 利润

第一节 费用概述 第二节 费用的核算