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Introduction to Accounting《会计学原理》;说课内容;教材;教学对象;教学内容;教学目标;教学方法;教学步骤;Chapter 5;Quick Review;Learning Objectives;Lesson 1;The Work Sheet;The Work Sheet;The Work Sheet;The Work Sheet;The Work Sheet;The Work Sheet;The Work Sheet;The Work Sheet;The Work Sheet;Lesson 2;Learning Objectives;Quick Review;;引子-看图思考古代账房先生与现代账房先生的区别;Objective 1;Permanent and Temporary Account实帐户与虚帐户;Permanent Account实帐户;Temporary Account虚帐户;Objective 2;结账的第一重涵义;;结账的第二重涵义;;Objective 3;Income Summary（本期损益）;The Closing Process结帐过程;The Closing Process结帐过程;The Closing Process结帐过程;The Closing Process结帐过程;The Closing Process结帐过程;;Close Revenue accounts to Income Summary.;(1)Close Revenue Accounts to Income Summary;;(2)Close Expense Accounts to Income Summary;;(3)Close Income Summary to Owner’s Capital;;(4)Close Withdrawals to Owner’s Capital;Class-exercise ;Summary;Summary;Assignment;Lesson 3;Post-closing trial balance;Assignment;Booster’s Towing Service Adjusted Trial Balance December 31,2005 Debit Credit Cash $7,000 Accounts receivable 3,000 Tow truck 31,000 Accumulated amortization, tow truck $27,000 Salaries payable 700 Terry Booster, capital 17,200 Terry Booster, withdrawals 2,300 Towing revenue 38,000 Salaries expense 30,000 Amortization expense, tow truck 5,000 Utilities expense 4,600 Totals $82,900 $82,900;Lesson 5;Classified Balance Sheet;Classification Groups;Classification Groups;Classification Groups;Classification Groups;Classification Groups;Classification Groups;本章结束