前会计讲座与答案.pdfVIP

Session Overview • Introduction to Accounting • Business Entities – Separa egal entity • Underlying Concepts in Accounting • Financial Statements • Double Entry Bookkee System • The Accounting Equation What is Accounting? • Defined as: “The theory and system of setting up, maintaining, and auditing the books of a firm; art of yzing the financial position and operating results of a business house from a study of its sales, purchases, ov