1. Learning objectives：

1）Explain accounts as they relate to the accounting equation and describe common accounts；

2）Define debits, credits, and normal account balances using double-entry accounting and T-accounts；

3）Record transactions in a journal and post journal entries to the ledger；

4）Prepare the trial balance and illustrate how to use the trial balance to prepare financial statements；

2. 相关书籍：

3. 相关课件：