《会计学总结》PPT课件

Chapterone,Introductionaboutaccounting,Definition,Classification,Ethics,StandardSetting,ObjectivesofFA,Fundamentalconcepts,QualitativeCharacteristics,Elements,Equation,Recognition&Measurementconcepts,Basicassumptionsofaccounting,BasicPrinciplesofAccounting,Modifiedbasicprinciples,Professionalwords:,AccountingFinancialaccountingManagerialaccountingReliabilityRelevanceComparabilityConsistencyTimelinessUnderstandability,FeedbackvaluePredictvalueAssetsLiabilitiesEquityAccountingequationInvestmentbyownersDistributionstoownersComprehensiveincome,RevenueExpenseGainsLossesAccrualbasisCashbasisRevenueexpenditureCapitalexpenditureMaterialityConservatismMatchingHistoricalcost,SubstanceoverformThecost-benefitrelationshipEconomicEntityAssumptionGoing-concernAssumptionPeriodicityAssumptionMonetaryUnitAssumptionRecognitionRealization,ChapterTwo,Basicterms,Account,Ledger,Journal,Posting,Trialbalance,Adjustedentry,Closingentry,Basicmethods,T-account,Doubleentry,IdentificationandMeasurementOftransactionsandotherevents,Reversingentries(optional),Post-closingtrialbalance(Optional),Closing(nominalaccounts),StatementpreparationIncomeStatementBalancesheetCashflows,JournalizationGeneraljournalCashreceiptsjournalPurchasesjournalOtherspecialjournals,PostingGeneralledgerSubsidiaryledgers,Trialbalancepreparation,AdjustmentsAccrualsPrepaymentsEstimateditems,Worksheet(optional),Adjustedtrialbalance,TheAccountingCycle,Professionalterms,AccountLedgerGeneralledgerSubsidiaryledgerJournalGeneraljournalSpecialjournal,PostingClosingentriesDouble-entrysystemNominalortemporaryaccountsPermanentorrealaccount,ChapterThree,F/S,B/S,I/S,CFS,Classification,Format,classification,Notes,format,StatementofR/E,ThedefinitionofCash,Classification,Format,Supplementaryinformation:,Auditorsreport,MsD&A,Thecontents,example,Thecontent,example,Professionalterms,BalancesheetCurrentassetsNon-currentassetsCurrentliabilitiesWorkingcapitalLong-termliabilitiesAccountformReportform,IncomestatementSingle-stepincomestatementMultiple-stepincomestatementThestatementofcashflowsOperatingactivitiesInvestingactivitiesFinancingactivities,DirectmethodIndirectmethodRetainedearningEPS,ChapterFour,Cash&cashequivalent,Receivables,Inventory,Short-terminvestment,Definitionofcash,Cashmanagement,Bankreconciliation,Cashequivalent,Accountreceivable,Discount,UncollectibleA/R,Quantity,Costflowassumption,Impairment,Valuemethods,Types,Internalcontrol,definition,contents,Professionalterms,CashequivalentReceivablesTradereceivablesNon-tradereceivablesTradediscountsCashdiscountsGrossmethodNetmethod,UncollectibleaccountsreceivableDirectwrite-offmethodTheallowancemethodThepercentage-of-salesapproachThepercentage-of-receivablesapproachTheagingschedule,PeriodicinventorysystemPerpetualinventorysystemThespecificidentifiationmethodTheFIFOTheLIFOWeightedaverageMovingweightedaverage,ImpairmentThehistoricalcostThelowerofcostormarketmethodTradingsecuritiesSecuritiesheldtomaturitySecuritiesavailableforsale,InternalcontrolControlEnvironmentRiskAssessmentControlactivitiesCommunicationMonitoringactivities,Chapterfive,Long-termassets,Fixedassets(PPE),Long-terminvestment,Intangibleassets,valuation,Depreciation,Impairment,diposition,Investmentsinequitysecurities,Investmentindebtsecurities,Characteristics,valuation,amortization,Non-monetarytransaction,similar,dissimilar,Professionalterms,PPEDepreciationAlump-sumpurchaseCapitalexpendituresRevenueexpendituresThesalvagevalue,ActivitymethodStraight-linemethodDecreasingchargemethodSum-of-the-yearsdigitsmethodDeclining-balancemethodEquityinvestmentDebtinvestment,CostmethodEquitymethodTheconsolidationSignificantinfluenceIntangibleassetsFranchisesGoodwillNon-monetarytransaction,Chapter6,Currentliability,Long-termliability,Payable,Deferral,Currentmaturities,Bondspayable,Contingencies,Professionalterms,UnearnedrevenueEstimatedliabilityDiscountPremiumEffectiveinterestmethodcontingency,Chapter7,Soleproprietorship,Partnership,Corporation,Ownersequity,Treasurestock,Professionalterms,SoleproprietorshipPartnershipGeneralpartnershipLimitedpartnershipLimitedliabilitypartnershipCorporation,ContributedcapitalRetainedearningsTreasurystockThecostmethodTheparvaluemethodCommonstockPreferredstockPreemptiveright,Chapter8,Costaccounting,Managerialaccounting,Auditing,definition,classification,Auditopinion,Professionalterm