[工学]工程光学.pptVIP

Managerial Accounting Lecturer:翟华明 Accounting Learning Objectives 1 Explain the three principles guiding the design of management accounting systems. 2 Describe the three basic types of manufacturing costs 3 Distinguish between product costs and period costs. 4 Describe how manufacturing costs flow through perpetual inventory accounts. 5 Distinguish between direct and indirect costs. 6 Prepare a schedule of the cost of finished goods manufactured. Management Accounting:Basic Framework Management Accounting:Basic Framework Management Accounting:Basic Framework Management Accounting:Basic F