《2024 全英 会计学原理 宁波大 48讲 视频教程》

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视频介绍 [复制本页地址介绍给朋友~]

 Accounting in business

1.1 Importance of Accounting
1.2 GAAP & Accounting Principles
1.3 Business Transaction and Accounting
1.4 Communicating with users
Analyzing and Recording Transactions
2.1 Steps in processing transactions and the role of source documents
2.2 Double-Entry Accounting
2.3 Analyze the impact of transactions on accounts and financial statements.
Adjusting Accounts for Financial Statements
3.1 Explain the importance of periodic reporting and the role of accrual accounting.
3.2 Prepare and explain adjusting entries
Completing the Accounting Cycle
4.1 Prepare a work sheet and explain its usefulness
4.2 Describe and prepare closing entries
4.3 Identify steps in the accounting cycle.
Accounting for Merchandising Operations
5.1 Describe merchandise activities and identify income components for a merchandising company
5.2 Analyze and record transactions for merchandise purchases using a perpetual system
5.3 Purchases with Returns and Allowances
5.4 Analyze and record transactions for merchandise sales using a perpetual system
Inventories and Cost of Sales
6.1 Identify the items making up merchandise inventory
6.2 Inventory Costing under a Perpetual System
6.3 Compute inventory in a perpetual system
6.4 Compute inventory in a perpetual system using the methods of Weighted Average
6.5 Compute the lower of cost or market amount of inventory.
Accounting for Receivables
7.1 Describe accounts receivable and how they occur and are recorded.
7.2 Apply different methods to accounts receivable.
7.3 Estimate uncollectibles based on sales and accounts receivable
7.4 Note receivables
7.5 Record the honoring and dishonoring of a note and adjustments for interest
7.6 Disposal of Receivables
Plant Assets,Natural Resources and Intangibles
8.1 Cost principle for computing the cost of plant assets
8.2 Depreciation 1
8.3 Depreciation 2
8.4 Additional Expenditures
8.5 Disposals of Plant Assets
Current Liabilities and Payroll Accounting
9.1 current and long-term liabilities
9.2 Current liabilities
9.3 Employee payroll
9.4 Estimated Liabilities
Long-Term Liabilities
10.1 Bond Financing
10.2 Bond issuance 1
10.3 Bond issuance 2
10.4 Retirement of bonds
Investments
11.1 Basics of Investments
11.2 Accounting basics for debt securities (Ⅰ)
11.3 Accounting basics for debt securities(Ⅱ)
11.4 Account for trading securities
11.5 Account for equity securities with significant influence
Accounting for Corporations
12.1 Characteristics of corporations and their organization
12.2 Issuance of corporate stock
12.3 Transactions involving cash dividends, stock dividends, and stock splits
12.4 Statement of Retained Earnings

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