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

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less Lesson 10 Understanding and Using Financial Statements Learning objectives