Principles Of Accounting(会计学原理)Chapter_04.ppt,Part I All accounts that will be closed are known as temporary accounts. Temporary accounts include revenues, expenses, withdrawals, and the income summary. These accounts should all have a zero balance
(二)会计信息的内部使用者 董事会、CEO、CFO、副董事长、经营部门经理、分厂经理、分部经理、生产线主管 等Two Kinds of AccountingFinancial AccountingManagerial AccountingFor decision makers outside the entityinvestors creditorsgovernment agencies the publicInformation for managersbudgets forecastsprojectionsLO 1会计...
文档介绍:《principles of accounting》chap4共58页文档51、山气日夕佳,飞鸟相与还。52、木欣欣以向荣,泉涓涓而始流。53、富贵非吾愿,帝乡不可期。54、雄发指危冠,猛气冲长缨。55、土地平旷,屋舍俨然,有良《principles of accounting》chap4共58页文档51、山气日夕佳,飞鸟相与还。52、木欣欣以向荣,泉...
1、ACCOUNTING FOR RECEIVABLES Chapter 9 ACCOUNTS RECEIVABLE Amounts due from customers for credit sales. Credit sales require: Maintaining a separate account receivable for each customer. Accounting for bad debts that result from credit sales. C 1 RECOGNIZING ACCOUNTS RECEIVABLE C 1 TechCom as two ...
inventoryaccounting会计学soldauggoods INVENTORIESANDCOSTOFSALES Chapter6 DETERMININGINVENTORYITEMS MerchandiseinventoryincludesallgoodsthataMerchandiseinventoryincludesallgoodsthata companyownsandholdsforsale,regardlessofwherecompanyownsandholdsforsale,regardlessofwhere thegoodsarelocatedwheninventoryiscounted.thegoodsareloc...
会计学原理PrinciplesofAccounting 课程体系 本课程包括如下12章：第1章第2章第3章第4章第5章第6章总论会计要素和会计等式会计科目与账户复式记账工业企业的生产经营过程核算账户的分类 1 课程体系 第7章第8章第9章第10章第11章第12章会计凭证会计账簿财产清查会计报表财务报表分析账务处理程序 2 第1章 总论 3 ...
Chapter9 C1 ACCOUNTSRECEIVABLE Amountsduefromcustomersforcreditsales.Creditsalesrequire:Maintainingaseparateaccountreceivableforeachcustomer.Accountingforbaddebtsthatresultfromcreditsales.C1 RECOGNIZINGACCOUNTS RECEIVABLE SalesonCredit Creditsalesarerecordedbyincreasing(debiting)AccountsReceivable.Acompanymustalsomaintaina...
会计学原理PrinciplesofAccounting 课程体系 本课程包括如下12章：第1章第2章第3章第4章第5章第6章总论会计要素和会计等式会计科目与账户复式记账工业企业的生产经营过程核算账户的分类 1 课程体系 第7章第8章第9章第10章第11章第12章会计凭证会计账簿财产清查会计报表财务报表分析账务处理程序 2 第1章 总论 3 ...
1、1会计学原理会计学原理Principles of Accounting主讲教师:屈文彬主讲教师:屈文彬 2课程体系课程体系本课程包括如下本课程包括如下12章:章:第第1 1章章 总论总论 第第2 2章章 会计要素和会计等式会计要素和会计等式第第3 3章章 会计科目与账户会计科目与账户第第4 4章章 复式记账复式记账 第第5 5章章 ...
Thepurposeisto:IdentifiescontroversialaccountingproblemsDetermineswhetheritcanquicklyresolvethem,orwhether toinvolvetheFASBinsolvingthem.ProvidedtimelyguidanceforthereportingofthelossesarisingfromtheterroristattacksontheWorldTradeCenteron911 HowtodevelopacoherentsetofstandardsandrulesHowtosolvenewand...