1、了解经济人以及基于经济人的企业属性问题; 2、能够理解信任问题在企业有效运行和生存中的价值 3、掌握会计的价值与信任之间的关系问题 4、了解会计学科的发展以及相应的影响因素

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

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 Cost allocation

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

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

Outline Accounts Detailed Description of Various Accounts T- Accounts Rules of Debits and Credits Double-entry- Accounting

Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation Task Team of

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