Chapter 4Completing theAccountingCycle 第四章 完成会计循环 1.结账过程closing process 概念:an important step at the end of an accounting period after financial statements have been completed 应注意的事项1.确定哪些账户需要进行结账 Identify accounts for closing 2.编制结账分录并将其过账 Record and post...
Fundamental accounting principles 2 会计学原理 概念整理 Chapter 1 Accounting in Business 商业会计 1. 会计信息使用者 User of accounting information 1. 外部信息使用者: External users of accounting information are not directly involved in running the External information user organization. 银行 Banks 储蓄...
Chapter 2 Recording Transactions Fundamental Accounting 【Learning Objectives】 Describe the nature of events and the importance of business paper Describe the use of accounts, the meaning of debit and credit in T-accounts. State the rules of debit and credit. The total debits should equal the ...
This chapter presents the fundamental concepts of accounting. The four fundamental concepts of accounting, which have achieved general recognition over the last two or three centuries and which are now enshrined in Statement of Standard Accounting Practices No. 2 (SSAP2) Disclosure of Accounting ...
Chapter1AccountinginBusiness 第一章商业会计 1.会计信息使用者 Userofaccountinginformation 1.外部信息使用者:Externalusersofaccountinginformationarenotdirectlyinvolvedinrunningthe Externalinformationuserorganization. 银行Banks 储蓄贷款机构savingsandloans 使用债权人消费合作社co-ops ...
Fundamental Accounting Principles (4)CompletingtheAccountingCycle Chapter4 PowerPointEditor:BethKane,MBA,CPA Copyright©2015McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.1 04-P1:BenefitsofaWorkSheet 2 BenefitsofaWorkSheet Aidsthepreparationof...
The matching (expense recognition) principle requires expenses to be reported in the same accounting period as the sales they helped produce. Materiality states that an amount can be ignored i 9、f its effect on the financial statements is unimportant to users business decisions.9 - 13ALLOWANCE ...
Chapter 1Accounting in Business 第一章商业会计 1.会计信息使用者 User of accounting information 1.外部信息使用者:External users of accounting information are not directly involved in runningthe External information userorganization. 银行Banks 储蓄贷款机构savings and loans 使用债权人消费合作社co-ops Lenders...
Chapter 1 An Introduction to Accounting Fundamental Accounting 3 【【Learning Objectives Learning Objectives】】 1. Describe the function of accounting 2. Prepare simple financial statements 3. List the main fields of accounting 4. Explain the accounting principles and ...
Business Chapter 1 1 © The McGraw-Hill Companies, Inc., 2005 McGraw-Hill/Irwin Learning objectives Learning objectives 1. Why accounting? 2. What is accounting? 3. Ethics in accounting 4. Accounting model / Accounting equation ...