المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : General Accounting for Construction and Balance Sheets



محاسب متخصص
03-16-2014, 12:39 PM
General Accounting for Construction and Balance Sheets
Lesson Plan #1

LESSON GOALS AND OBJECTIVES:


This lesson introduces general accounting principles with an emphasis on the construction industry. Students will understand how the elements of the balance sheet are related based on the fundamental accounting equation.


LESSON RATIONALE:


This lesson provides the foundation for the financial management topics in this module. Students will receive a broad overview of accounting principles first so they may focus on more detailed information and analysis techniques in future lessons.


KEY CONCEPTS:


Upon completion of the lesson students shall understand:
o Cash and accrual bases of accounting
o Typical construction financial accounts
o Accounts that comprise the balance sheet
o The fundamental accounting equation