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

Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis Task Team of FUNDAMENTAL ACCOUNTING, Business School. Sun Yat-sen University

Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'’ equity Simple Illustration

Fundamental Principles of Accounting Information system A diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System

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

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries Task Team of FUNDAMENTAL

Outline Q Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness Describe the closing process and explain why temporary accounts are closed each period

Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

培训游戏—身陷荒岛 游戏背景:私人飞机坠落在荒岛上,只有6 人存活。这时逃生工具只有一个只能容纳一人 的橡皮气球吊篮,没有水和食物。 游戏方法:针对由谁乘坐气球先行离岛的问 题,各自陈诉理由。先复述前一人的理由再申 述自己的理由。最后,由大家根据复述别人逃 生理由的完整与陈述自身理由充分的人,自 决定可先行离岛的人

人力资源开发与管理的5P模型