专业英语会计学chap002解答.ppt

;Learning objectives;Introduction to Financial Statements;Introduction to Financial Statements;Introduction to Financial Statements;;Introduction to Financial Statements;Introduction to Financial Statements;A Starting Point: Statement of Financial Position;The Concept of the Business Entity;Assets;Assets;Liabilities;Owners’ Equity;Owners’ Equity;The Accounting Equation;Let’s analyze some transactions for JJ’s Lawn Care Service.;On May 1, 2005, Jill Jones and her family invested $8,000 in JJ’s Lawn Care Service and received 800 shares of stock.;On May 2, JJ’s purchased a riding lawn mower for