Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 5 Completing the Accounting Cycle Learning objectives Describe and prepare a worksheet and describe its usefulness 2. Describe the closing process and explain why temporary accounts are closed

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 4 Adjusting Accounts for Financial Statement Learning objectives Describe the purpose of adjusting accounts at the end of the peric 2. Prepare and explain adjusting entries for

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 3: Analyzing and Recording Accounting transactions Learning objectives Provide the students with a background of the accounting process to better understand the numbers on the financial statements Define the economic transactions and

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of

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

1.掌握本量利分析的主要内容 2.了解分部报告产生的原因 3.掌握责任中心的主要类型及其考核方式 4.掌握业绩评价的主要方法 5.了解转移价格对内部考核的影响 6.了解预算的主要作用

1.掌握管理会计的定义 2.了解管理会计在企业管理中的主要作用 3.了解管理会计和财务会计之间的异同 4.学会区分成本、费用和支出 5.能够进行成本性态分析

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; 4.对内部会计管理以及档案管理的内容有初步地认识

1、了解内部控制的基本原理 2、理解内部控制的主要内容 3、掌握货币资金控制的主要方法 4、正确理解商业伦理内涵与外延 5、熟悉职业道德的主要内容及其特征 6、掌握会计职业道德的主要内容

1、从信任工具角度出发,了解会计的基本循环中有哪些固有的缺陷; 2、理解会计准则为什么会能够进一步提高会计的价值 3、初步掌握会计准则的主要内容; 4、初步理解从供给与需求角度来重新认识会计理论