西方财务会计02.pptxVIP

;Introduction to Financial Statements;Introduction to Financial Statements;Introduction to Financial Statements;Introduction to Financial Statements;A Starting Point: Statement of Financial Position;Assets;Assets;Assets;Liabilities;Owners’ Equity;Owners’ Equity;The Accounting Equation;The Accounting Equation;P41 Your Turn;Overnight Auto Service p44;On Jan 21, McBryan and his family invested $8,000 in Overnight Auto Service and received 800 shares of stock.;On Jan 20, Overnight Auto Service purchased the land for $52 000 cash.;On Jan 22, Overnight purchased the abandoned bus garage for $3