一、会计凭证的含义与作用 二、原始凭证 三、记账凭证 四、会计账簿的设置 五、总账、明细账和日记账的登记 六、财产清查

一、账户的含义 二、账户的结构 三、借贷与增减 四、复式记账法 五、借贷记账法 六、登记账户

一、企业的本质特征; 二、会计存在的价值; 三、会计的产生与发展; 四、经济环境的发展与会计学科的演变;

一、教学目的及要求 1.懂得会计工作组织的基本含义; 2.了解会计机构设置的基本原则 3.明确会计人员的职责与权限、任职资格等等;

Task Team of FUNDAMENTAL ACCoUntIng School of Business Sun Yat-sen Universit Lesson 8 Accounting Information System Self-Test In the following choice, which is not the principle of accounting sytems? A. Cost-effective bal C. Internal control B. Effective reporting

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ACCOUntING hool of Business, Sun Y at-sen University Lesson 7 Merchandise Inventories and cost of sales Exercise Calculation and Analyzing Problems 1. The perpetual inventory records of LIBY HOUSEHOLD show 150 units of a particular

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 6 Accounting for Merchandising Activities Self-Test L. True and False Questions The income statement of a wholesaler includes a deduction from revenue representing the cost

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 5 Completing the Accounting Cycle Self-Test Answer the following questions: 2. what is the purpose of income summary account?

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 5 Completing the Accounting Cycle Closing entries An adjusted trial balance for Mariposo, Inc, at December 31 appears below MARIPOSO. INC