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
《初级财务会计（英）》PPT课件 赵尘 西南财经大学
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