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

Outlines Accounting standards: a tool for trusting Introduction of Accounting Standards Accounting Standards in China ABrief of Accounting Theory

一、控制成本 1. 控制系统的三个要件预定或标准绩效水平；实际绩效量度；标准与实际绩效的比较

第一节 全面预算的意义和内容 第二节 全面预算的编制 第三节 预算控制的几种形式

What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making

Outline The Fundamental Principles of Internal Control Internal Control to Cash Explain and Record Petty Cash Fund Transactions. Prepare a Bank Reconciliation Exploring the Concept of Accounting Ethics Accounting Ethics and Social Responsibilities Accounting Ethics and Decision Making

1、由企业在生产经营过程中可形成的所有者权益是指（ B ）。 A、资本公积 B、留存收益 C、债权溢价 D、公益金