ChapterTheFinancialStatements财务报表PPT课件.pptVIP

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ChapterTheFinancialStatements财务报表PPT课件.ppt

FinancialAccounting2026/5/121

ABOUTTHECOURSETextbook:《FinancialAccounting》,WalterT.HarrisonJr.,CharlesT.Horngren,清华大学出版社,7thEditionExercises/Experiment(in-classhomework)ExamsResults(40%+60%)2026/5/122

Chapter1

TheFinancialStatements2026/5/123

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IncomestatementStatementofretainedearningsBalancesheetStatementofcashflows2026/5/126

AccountingisthelanguageofbusinessAccountingisaninformationsystem.Itmeasuresbusinessactivities,processesdataintoreports,andcommunicatesresultstopeople.Bookkeepingisamechanicalpartofaccounting.2026/5/

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