基础会计学-英文版.全册课件.ppt

Lesson 1Introduction To Accounting;Outline;Opening Story;Opening Story;Opening Story;The Value of Accounting;The Nature of Firm;The Nature of Man;The Nature of Man;The Nature of Firm;The Nature of Firm;The Value of Accounting;The Value of Accounting;The Evolution of Accounting; ;The Evolution of Accounting;The Evolution of Accounting;The Evolution of Accounting;The Evolution of Accounting;The Evolution of Accounting;The Evolution of Accounting;The Evolution of Accounting;Corporate Finance and Auditing;The Evolution of Accounting;The Evolution of Accounting;The Evolution of Accounting;The Boundary of Accounting;What should we do?;;Summary;Case for open discussion;The End of Lesson 1;Lesson 2 Business Transactions and Accounting Equation;Outline;Opening Story;Opening Story (continued）;Enterprises;Forms of Enterprise;Sole proprietorships ;Partnership;Corporations;Characteristics of Enterprise;Four Types of Enterprise ;Resources in an Enterprise;Movements of Material Resources in an Enterprise;Movements of Material Resources in an Enterprise;Activities of Enterprise;Inception of Enterprise;Inception of Enterprise;Operating Activities;Liquidation of Enterprise;Accounting Transactions;Economic Activities and Accounting Elements;Uses of Funds;Circulation of Funds;Payoff of Funds;Accounting Transactions;Accounting Events;Accounting Circumstances;Accounting Elements;Assets;Further Thoughts on Assets;Liabilities;Owners’Equity;Changes in Owners’Equity;Revenue;Revenue Recognition;Expense;Expense Recognition;Cost, Expenditure, and Expense;General Recognition Criteria;General Recognition Criteria (cont) ;Approaches toExpense Recognition;Profit / Loss;Accounting Equation;Dual Aspect ofAccounting Equation;Beauty Photo Store-- An Illustration;Summary;Case for Discussion;Case for Discussion (cont);Suggested Questions;The End of Lesson 2;Lesson 3Analyzing and Recording Transactions;Outline;Opening Story;Opening Story;The Account;The Assets Account;The Liabilities Account;The Equ