m中山大學管捏學院 经m00 BUSINESS SUN YAT-SEN UNIVERSIT Lesson 2 Business Transactions and Accounting Equation ask team of PUADAMIEAML ACCOUJNYAA School of business. sun yat-sen niversity
Lesson 2 Business Transactions and Accounting Equation Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University
Outline ◆ Enterprises Q Accounting transactions, Accounting Events, and Accounting circumstances Q Economic Activities and Accounting Elements ◆ Accounting equation Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity
2 Outline ⧫Enterprises ⧫Accounting Transactions, Accounting Events, and Accounting Circumstances ⧫Economic Activities and Accounting Elements ⧫ Accounting Equation
Opening Story Q Funding and Spending at College D Assets of a college student Cash CD player Computer o Funding these assets -Sponsored by parents Sponsored by relatives Borrowed from relatives and acquaintance Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 3
3 Opening Story ⧫Funding and Spending at College Assets of a college student →Cash →CD player →Computer Funding these assets →Sponsored by parents →Sponsored by relatives →Borrowed from relatives and acquaintance
Opening Story(continued Q We could deal with the above-mentioned financial issues from the following perspectives: a How do we spend the“ funds” which we have source n How do we fund our daily expenditures and possession n What about the relationship between the "funds which we have sourced and our daily expenditures and possessions? Task Team of FUNDAMEntALaCCOUNtING Business Sehool. Sun )af sen University
4 Opening Story (continued） ⧫ We could deal with the above-mentioned financial issues from the following perspectives： How do we fund our daily expenditures and possessions？ How do we spend the “funds” which we have sourced？ What about the relationship between the “funds”which we have sourced and our daily expenditures and possessions？
Enterprises Q Concept of Enterprise Definition of“ enterprise” n Functions of an enterprise n Characteristics of an enterprise Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity 5
5 Enterprises ⧫Concept of Enterprise Definition of “enterprise” Functions of an enterprise Characteristics of an enterprise