中山大学会计基础Lesson02-en.pptVIP

Lesson 2 Business Transactions and Accounting Equation Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Outline Enterprises Accounting Transactions, Accounting Events, and Accounting Circumstances Economic Activities and Accounting Elements Accounting Equation Opening Story Funding and Spending at College Assets of a college student Cash CD player Computer Funding these assets Sponsored by parents Sponsored by relatives Borrowed from relatives and acquaintance Opening Story (continued） We could deal with the above-mentioned financial issues from the following per