《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

第一节 货币资金 第二节 短期投资 第三节 应收及预付款项 第四节 存货

University Lesson Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives 1. Describe the definition of managerial accounting. 2. Identify and explain the difference between managerial accounting and financial accounting. 3. Analyze different ways to classify costs 4. Describe the flow of manufacturing activities

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

哈尔滨工业大学：《会计学》课程教学资源_借贷记账法举例