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At the conclusion of the course, You will be able to:
Explain The General Ledger Structure, purpose of each accounts type. And the purpose and use of the major financial outputs.
Reconcile the General Ledger accounts and prepare entries for periods end accruals, depreciation and other amortizations, adjustments and reclassifications.
Explain the characteristics of a fixed asset and the determinants of capitalization for assets.
Define the method of depreciation appropriate for each asset class and be able to calculate the monthly depreciation expenses.
Be able to prepare appropriate accounting entries for assets acquisition and disposal 安达
Understand the payment process Flow and the Responsibilities of the Accounts payable function
Identify and describe the documents contained in the typical voucher package or the data required to process a payments disbursement in a paperless world.
Explain the period closing process including the importance and purpose of accruals.
Identify and describe the classification of inventory
Understand the process and significance of physical inventories activities .
Define and evaluate the various components of Costs of goods Sold.
Understand the Cash Process Flow and the responsibilities of the Accounts Receivable Function.
Perform the Receivables operations from order processing through collection of funds.
Describe and contrast the integrated and non-integrated subsystem transaction in Accounts Receivable and the required month-end process
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学完本课程， 您将能够：
解释：总帐结构，每类科目的目的，主要财务报表的目的与运用
核实总帐，准备期末的预提项目，折旧项目，摊销项目，调整项目与再分类事项
解释固定资产的特点，资产资本化的决定因素
定义没类资产的恰当折旧方法，并能计算每月的折旧费用
能够恰当地准备资产购置与处置的会计分录与税收
理解付款的流程，和应付帐款会计的责任
确定和描述特定凭证下需求的单证，以及在无纸环境下处理付款程序需要的数据。
解释：期末结帐程序包括预提的重要性与目的
确定和描述存货的种类
理解存货盘点的流程与重大意义。
定义与评估产品销售成本的各个因素。
理解现金流程，与应收帐款的功能与责任
执行商帐从订单处理到收款的全过程
描述和比较应收帐款和月末流程中的集成与非集成的交易。
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