《初级财务会计（英）》PPT课件 赵尘 西南财经大学

 
课件内容： 
Introduction to Accounting 
1.1 What is accounting? 
1.2 Fundamental principles of accounting 
1.3 Accounting assumptions 
Bookkeeping 
2.1 Journal and ledger 
2.2 Bookkeeping 
2.3 Trial balance 
Accrual Basis Accounting 
3.1 Cash basis accounting vs. accrual basis accounting 
3.2 Adjusting entries: deferred expenses 
3.3 Adjusting entries: deferred revenues 
3.4 Adjusting entries: accrued revenues and expenses 
Financial Statements 
4.1 Prepare financial statements 
4.2 Closing entries 
4.3 Accounting cycle 
Merchandising Operations 
5.1 Merchandising activities 
5.2 Merchandising purchases 
5.3 Merchandising sales 
5.4 Adjusting and closing entry for merchandising companies 
Inventories and Cost of Sales 
6.1 Determining inventory items 
6.2 Inventory costing under a perpetual system 
6.3 Valuation of inventory and inventory error effects 
Cash and Internal Control 
7.1 Definition and principles of Internal control 
7.2 Technology  internal control  and its limitations 
7.3 Definition and examples of cash 
7.4 General control and management of cash 
7.5 Common practices for cash control 
7.6 Bank reconciliation 
Receivables 
8.1 Recognizing accounts receivable 
8.2 Accounting for bad debts 
8.3 Estimating bad debts 
8.4 Notes receivable 
Long Term Assets 
9.1 Introduction of Property Plant & Equipment 
9.2 Depreciation of PP&E 
9.3 Additional expenditures and disposal of PP&E 
9.4 Intangible assets 
Current Liabilities 
10.1 Introduction of liabilities 
10.2 Current liabilities 
10.3 Contingent liabilities 
Long Term Liabilities 
11.1 Introduction of bonds 
11.2 Accounting for bonds 
11.3 Long term notes 
Shareholder\’s Equity 
12.1 Corporation and stockholders 
12.2 Overview of stockholders\’ equity 
12.3 Ordinary shares issuance 
12.4 Dividends and stock splits 
12.5 Preferred shares 
12.6 Share repurchase and reissuance 
Financial Statement Analysis 
13.1 Tools of analysis 
13.2 Analyzing operating and investment 
13.3 Analyzing financial policies 
13.4 Cash flow analysis