(高职）实用会计英语（第四版）完整版教学课件.ppt

;实用会计英语（第四版）;Unit 1 An Introduction to Accounting;Outline of Unit 1;1.1 The History and Development of Accounting ;1.1 The History and Development of Accounting ;1.2 The Nature of Accounting;1.2 The Nature of Accounting;1.2 The Nature of Accounting;1.2 The Nature of Accounting;1.3 Users of Accounting Information;1.3 Users of Accounting Information;1.4 Accounting Profession ; ; ;1.5 Financial Accounting and Managerial Accounting;1.5 Financial Accounting and Managerial Accounting; 1. Explain the nature of accounting and its main functions. 2. Understand the history and development of accounting. 3. Identify the users of accounting information. 4. Understand the difference between public accounting and private accounting. 5. Understand the difference between financial accounting and managerial accounting ;Next Unit;Unit 2 The Accounting Equation and The Account;Outline of Unit 2;2.1 Types of Business Organizations ;2.1 Types of Business Organizations ;2.2 The Accounting Equation;Land;Accrued Liabilities;Equity;2.2 The Accounting Equation;Liabilities;2.3 Double-Entry Bookkeeping ;2.3 Double-Entry Bookkeeping;2.3 Double-Entry Bookkeeping;2.3 Double-Entry Bookkeeping;2.3 Double-Entry Bookkeeping;2.3 Double-Entry Bookkeeping;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;2.4 Recording Business Transaction;1. Describe the types of business entities. 2. Explain the accounting equation. 3. Understand the double-entry bookkeeping. 4 .Understand how to record transactions. ;Next Unit;Unit 3 Accounting Cycle and Processes ;Outline of Unit 3;3.1 The Accounting Cycle;3.1 The Accou