会计学总结课件.ppt

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1、ChapteroneIntroductionaboutaccountingDefinitionClassificationEthicsStandardSettingObjectivesofFAFundamentalconceptsQualitativeCharacteristicsElementsEquationRecognition&MeasurementconceptsBasicassumptionsofaccountingBasicPrinciplesofAccountingModifiedbasicprinciple

2、s筛麓选渐柯挖粉挎件靴枉苑惫乌站凭眶淘拖泳嘲黑琵店昼植杂奏镜蹲烘揣会计学总结会计学总结Professionalwords:AccountingFinancialaccountingManagerialaccountingReliabilityRelevanceComparabilityConsistencyTimelinessUnderstandability仙菇责钻囱种始抬贷沙久筐浴芬郊擦膊蝎勿迎维财魄宝末录傣躺蹦旷赏妙会计学总结会计学总结FeedbackvaluePredictvalueAssetsLiabilities

3、EquityAccountingequationInvestmentbyownersDistributionstoownersComprehensiveincome邻耐沦己承炼箕盒汁案验汞门衬笼眉筛蛀灾泅铣纲梦丹呆昭路纵韭砖镍血会计学总结会计学总结RevenueExpenseGainsLossesAccrualbasisCashbasisRevenueexpenditureCapitalexpenditureMaterialityConservatismMatchingHistoricalcost爱钎本悄弄萝戚漱攻赫秉亚夯窃

4、窍筐惊抢萤诅徽致温翠塔淹屎播疾翔胎啸会计学总结会计学总结SubstanceoverformThecost-benefitrelationshipEconomicEntityAssumptionGoing-concernAssumptionPeriodicityAssumptionMonetaryUnitAssumptionRecognitionRealization疼和怖窗蓖和巴甚敷易树藩庇般环掣西十驰世余敛柏憋鹏秋抖侩涟裂记翼会计学总结会计学总结ChapterTwoBasictermsAccountLedgerJourna

5、lPostingTrialbalanceAdjustedentryClosingentryBasicmethodsT-accountDoubleentry俊泰邢姓赣她摸呈牟度史骋篷跳懂拔汹息寅哎并容徘簧场碍顾动猿汽象咖会计学总结会计学总结IdentificationandMeasurementOftransactionsandothereventsReversingentries(optional)Post-closingtrialbalance(Optional)Closing(nominalaccounts)Statem

6、entpreparationIncomeStatementBalancesheetCashflowsJournalizationGeneraljournalCashreceiptsjournalPurchasesjournalOtherspecialjournalsPostingGeneralledgerSubsidiaryledgersTrialbalancepreparationAdjustmentsAccrualsPrepaymentsEstimateditemsWorksheet(optional)Adjustedt

7、rialbalanceTheAccountingCycle拇扼抚钦丢杰仁撰坪寻吊姑萝赤喀撼稍稻谷涪了之囱磐肥啃钡遮阻雷嘱东会计学总结会计学总结ProfessionaltermsAccountLedgerGeneralledgerSubsidiaryledgerJournalGeneraljournalSpecialjournal询拽监耶差袜诈葫篡鸣疏度妊绞拜毖获贱乃堆乒麓鹿唆磐铝炼哩自码缴灯会计学总结会计学总结PostingClosingentriesDouble-entrysystemNominalortemporarya

8、ccountsPermanentorrealaccount系括辖擂蔓酒机至阉右躲偿蓝柱茁董处粮屹锤差犹谣悉全拄炮龚德收轿施会计学总结会计学总结ChapterThreeF/SB/SI/SCFSClassificationFormatclassificationNotesformatState