Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 12 Internal Controls and Business Ethics Self-Test True or False 1. The accounts receivable subsidiary ledger controls the accounts receivable account in the

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

Outlines Accounting standards: tool for trusting Introduction of Accounting Standards Accounting Standards in China A Brief of Accounting Theory

Outline The nature of firm; The value of accounting; The Evolution of accounting; Accounting: bird view Task Team of

一、企业、经济活动与会计事项 二、经济活动与会计要素 三、会计恒等式

一、本-量-利分析 二、分部报告、责任中心及业绩评价 三、预算和预算控制 四、标准成本和成本控制

一、制造业基本的经营活动 二、筹资业务 三、借入资本 四、引入权责发生制与账项调整 五、供应过程:材料采购业务 六、引入存货盘存制度

一、再谈会计与信任; 二、会计准则问题; 三、会计理论:一个新视角; 四、SOX法案对会计的影响

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 1: Introduction to accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 6 accounting for merchandising activities Learning Objectives Describe merchandising activities and identify business types