學習會計的好網站

Accounting Coach

http://www.accountingcoach.com/online-accounting-course/06Xpg08.html

http://www.accountingcoach.com/online-accounting-course/06Dpg01.html

Cliffs Notes

http://www.cliffsnotes.com/study_guide/Preparing-the-Statement-Direct-Method.topicArticleId-21248,articleId-21206.html