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

《管理会计学》课程电子教案（PPT课件讲稿）Chapter 08 存货管理 Inventory Management

一、判断题 1.损益表是反映企业在一定期间的经营成果的报表 2.资产负债表中,资产的排列顺序是根据重要性原则确定的

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less ote Lesson 8 Accounting Information System Learning objectives 1. Describe the principles of properly designed accounting system

Slide Purpose of Analysis Financial statement analysis helps users make better decisions Internal Users External users Managers Shareholders Officers Lenders Internal Auditors

• 第一节 财产清查的意义 • 第二节 财产清查的内容和方法 • 第三节 财产清查结果的处理

• 第一节 结账 • 第二节 利润总额的确定 • 第三节 税后利润的确定 • 第四节 案例分析

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management