Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 3: Analyzing and Recording Accounting transactions Learning objectives Provide the students with a background of the accounting process to better understand the numbers on the financial statements Define the economic transactions and

1. The branch of accounting which aims at serving external users is called 2. a credit entry decreases asset and accounts or increases liability owner's equity, and revenue accounts

Lesson7 Merchandise Inventories and Cost ofSales Exercise Calculation and Analyzing Problems 1. The perpetual inventory records of LIBY HOUSEHOLD show 150 units of a particular producton hand, acquired at the following dates and costs: Purchase Date Quantity Unit Cost Total Cost

FUNDAMENTALACCOUNTING School of Business, Sun Yat-sen University Lesson5 Completing the Accounting Cycle Exercise Closing entries An adjusted trial balance for Mariposo, Inc., at December 31 appears below. MARIPOSO, INC. Adjusted Trial Balance December 31,2004 Debit Credit Cash

Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

Human Resource management Human Resource management includes all activities used to attract retain employees and to ensure they perform at a high level in meeting organizational goals. These activities are made up of 1. Recruitment selection 2. Training and development. 3. Performance appraisal and feedback. 4. Pay and benefits. 5. Labor relations Irwin/McGraw-Hill

Entropic elasticity Image removed due to copyright considerations. See Figure 19-50 in: Alberts, Bruce, et al. Molecular Biology of the Cell. 4th ed. New York: Garland Publishing, 2002 Image may be viewed online at the NIH's PubMed Bookshelf

Phosphorus in plant physiology P content of plants Approximately 0.2% of plant dry weight is P Plants require a relatively large amount of P. The phosphate concentration in the cytosol is maintained at fairly constant concentrations in the 5 to 8 mol/m3 regardless of the external phosphate concentration except under severe P deficiency. By contrast is the vacuolar phosphate concentration

The vast majority of games of interest in economics, finance, political economy etc. involve some form of payoff uncertainty. A simple but interesting example is provided by auctions: an object is offered for sale, and individuals are required to submit their bids in sealed envelopes. The object is then allocated to the highest bidder at a price which depends on every bid, according to some prespecified rule (e.g. \first-price\ or \second-price\rule). In

Interpretations With noise in the system, the model is of the form =AC+ Bu+ Buw, y= Ca +U And the estimator is of the form =Ai+ Bu+L(y-9,y=Ci e Analysis: in this case: C-I=[AT+ Bu+Buw-[Ac+ Bu+L(y-gI A(-)-L(CI-Ca)+B