Chapter F8 Power notes Inventories Learning Objectives 1. Internal Control of inventories 2. Effect of Inventory Errors 3. Inventory Cost Flow Assumptions 4. Perpetual Inventory Costing Methods 5. Periodic Inventory Costing Methods 6. Comparing Inventory Costing Methods 7. Inventory Valuation Other Than Cost 8. Balance sheet Presentation of merchandise 9. Estimating Inventory Cost 10. Financial Analysis and Interpretation

Chapter F7 Power notes Receivables Learning objectives 1. Classification of receivables 2. Internal Control of receivables 3. Uncollectible receivables 4. Uncollectibles- Allowance Method 5. Uncollectibles- Direct Write-Off Method 6. Characteristics of notes receivable 7. Accounting for Notes Receivable 8. Balance Sheet Presentation 9. Financial Analysis and Interpretation

Chapter F6 Power Notes Accounting Systems, Internal Controls, and Cash Learning Objectives Basic Accounting Systems 1234567 Internal Control Controls Over Cash Internal Control of Cash Receipts Internal Control of Cash Payments Bank Accounts: A Cash Control Bank Reconciliation

Chapter F5 Power notes Accounting for Merchandising Businesses Learning Objectives 1. Nature of Merchandising Business 2a. Accounting for Purchases 2b. Accounting for Sales 2c. Transportation Costs 2d. Merchandise Transactions 3. Merchandising Chart of Accounts 4. Merchandising Income Statement 5. Merchandising Accounting Cycle 6. Financial Analysis and Interpretation

Chapter F4 Power notes Completing the Accounting Cycle Learning Objectives 1. Work sheet 2. Financial Statements 3. Adjusting and Closing Entries 4. Accounting Cycle 5. Fiscal year 6. Financial Analysis and Interpretation

Chapter F3 Power notes The Matching Concept and the Adjusting Process Learning Objectives 1. The Matching Concept 2. Nature of the Adjusting Process 3. Recording Adjusting Entries 4. Summary of Adjustment Process 5. Financial Analysis and Interpretation

Chapter F2 Power notes Analyzing Transactions Learning objectives 1. Usefulness of an Account 2. Characteristics of an Account 3. Analyzing and Summarizing Transactions 4. Illustration of Analyzing and Summarizing 5. Trial Balance 6. Discovery and Correction of Errors 7. Financial Analysis and Interpretation

Chapter 1 Power Notes Approaching the Subject of Accounting(1) Learning Objectives 1. Definitions of Six Basic Accounting Terms 2. Double Entry System 3. Balance Sheet 4. Trial Balance 5. Trading and Profit and Loss Account 6. Journal Entries

第一章农村金融概论 一、农村金融的研究对象与任务 二、农村金融的产生与发展 三、农村金融活动的特点 四、农村金融与农村经济的关系

第一章 导论 第二章 公共财政的职能 第三章 我国社会主义公共经济的基本特征 第四章 公共支出概述 第五章 各类公共支出 第六章 公共收入概述 第七章 税收原理 第八章 公债概述 第九章 政府间的财政关系 第十章 宏观财政政策