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大学课程《会计专业英语》PPT教学课件：Chapter 8 Adjustment.pptVIP

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  • 2026-08-05 发布于贵州
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大学课程《会计专业英语》PPT教学课件：Chapter 8 Adjustment.ppt

    AdjustmentsCHAPTER8

    Learningobjectives1.Haveageneralideaofdeferrals.2.Beabletoadjustdeferralsattheendofamonth.

    Adjustments?Whenareadjustmentsfinished?!Attheendoftheaccountingperiod,usuallytheendofamonth

    AccrualsAdjustmentsDefferalsDefferralsandAccrualsNotmentionedpostponementofexpensesandrevenuespaidorreceivedbefore

    DeferralsApportioningrecordedrevenuesApportioningrecordedexpensesDEFERRALs

    anexpenseofthemonthPrepaidExpensesAttheendofeachmonthPartofprepaidexpensesexpireassetsexaggeratedexpensesunderstatedor

    Exampl

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