《会计学》课程PPT教学课件：第十一章 营业收入

第一节 所有者权益的性质与分类 第二节 投入资本 第三节 留存利润

第一节 负债的性质和分类 第二节 流动负债 第三节 长期负债

《会计学》课程PPT教学课件：第八章 无形资产与其他资产

第一节 投资的性质与分类 第二节 短期投资 第三节 长期债权投资 第四节 长期股权投资

《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）

Outline Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness. Describe the closing process and explain why temporary accounts are closed each period. Prepare closing entries

Outline Describe the purpose of adjusting accounts at the end of the period. Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues. Explain how accounting adjustments link to financial statements

《会计学》课程PPT教学课件：第一章 绪论

Outline Accounts Detailed Description of Various Accounts T- Accounts Rules of Debits and Credits Double-entry- Accounting Illustrated Application of Rules