会计学原理23版 英文版教学书册Wild FAP 23e Ch03 IRM.pdfVIP

rd Wild, Shaw Chiappetta: Fundamental Accounting Principles, 23 Edition CHAPTER 3 ADJUSTING ACCOUNTS FOR FINANCIAL STATEMENTS Related Assignment Materials Quick Beyond the Student Learning Objectives Questions Studies* Exercises* Problems* Numbers Conceptual objectives: C1. Explain the importance of 3 3-1 3-3, 3-4 3-2 3-1, 3-3, periodic reporting and the time 3-4, 3-5, period principle. 3-8 C2. Explain a rual a ounting and 1, 2 3-2, 3-9 3-1 3-1, 3-3 how it improves financial statements. C3. Identify the types of 5, 6, 7 3-3, 3-4 3-2 3-1, 3-4 3-6 adjustments and their purpose. Analytical objectives: A1. Explain how a ounting 4, 9, 10 3-13, 3-15, 3-4, 3-5, 3-2, 3-3, 3-1, 3-3, adjustments link to financial 3-16 3-8 3-4, 3-5, 3-6 statements. GL 3-2 A2. Compute profit margin and 3-18 3-10 3-5 3-1, 3-2, describe its use in analyzing 3-4, 3-5, company performance.