| 1. Week |
General lines of General Accounting II course (Outline), course contents, repetition of some important topics in General Accounting I. |
Practice, Preparation, After Class Study, Presentation (Preparation), Interview
|
| 2. Week |
Short-Term Liabilities, Financial Payables (300,305), Trade Payables (320,321), Other Payables (331,332,333), Order Advances Received |
Presentation (Preparation), Interview, Preparation, After Class Study, Practice
|
| 3. Week |
Payables to Personnel, Worker wage calculation and accounting record. |
Practice, Preparation, After Class Study, Interview, Presentation (Preparation)
|
| 4. Week |
Processing period separator accounts (accounts 181,181,280,281-380,381,480,481) |
Presentation (Preparation), Practice, Preparation, After Class Study, Interview
|
| 5. Week |
Processing of equity accounts |
Interview, Presentation (Preparation), Practice, Preparation, After Class Study
|
| 6. Week |
End of period inventory and valuation |
Preparation, After Class Study, Presentation (Preparation), Practice, Interview
|
| 7. Week |
Business assets, the valuation of receivables and payables |
Interview, Practice, Preparation, After Class Study, Presentation (Preparation)
|
| 8. Week |
Inventory of Fixed Assets, Depreciation methods |
Preparation, After Class Study, Presentation (Preparation), Interview, Practice
|
| 9. Week |
Midterm Exam |
|
| 10. Week |
Separation of cost and period expenses, Cost of sales and stock valuation methods |
Preparation, After Class Study, Interview, Practice
|
| 11. Week |
The nature of the inventory studies related to the income statement accounts |
Interview, Preparation, After Class Study, Practice
|
| 12. Week |
Period and accounting records to determine profit or loss |
Practice, Preparation, After Class Study, Interview
|
| 13. Week |
Preparation of balance sheet and income statement |
Preparation, After Class Study, Interview, Practice
|
| 14. Week |
Closing session of entries and new entries |
|
