会计英语Unit2_Accounting_Elements__Accounting_Equation教材教学课件.pptVIP

Unit 2Accounting Elements Accounting Equation;;Assets;Date;Intangible assets: Patent, Copyrights, Franchises, Trademarks, Goodwill ;Liabilities;Date;Owner’s equity;;Accounting Equation;Accounting Equation;Accounting Equation;Cash;Assets + Expenses = Liabilities +Owner’s equity + Revenues;Example;7.On January 11, 2009, Richard received $5, 500 in cash for two lizards sold to a customer. 8.On January 13, 2009, Richard purchased pet supplies on account at a cost of $500 from Molley pet supply store. 9. On January 17, 2009, Richard declared and paid a dividend to stockholders of $400. 10. O