西方财务会计（双语）-2021年秋

熊玲

目录

  • 1 Outline
    • 1.1 Teaching syllabus
    • 1.2 Test syllabus
    • 1.3 Group work
    • 1.4 group works of previous session
    • 1.5 After the First Lecture
  • 2 Chapter 1 Accounting and the Business Environment
    • 2.1 Learning framework
    • 2.2 The organizations and rules that govern accounting
    • 2.3 The accounting equation
    • 2.4 The financial statements
    • 2.5 Critical thinking
  • 3 Chapter 2 Recording Business Transactions
    • 3.1 Learning framework
    • 3.2 Double-entry accouting
    • 3.3 The trial balance
    • 3.4 Business Ethics
    • 3.5 group work
  • 4 Chapter 3 The Adjusting Process
    • 4.1 Learning framework
    • 4.2 The difference between Cash basis and Accrual basis accounting
    • 4.3 What are adjusting entries
    • 4.4 The adjusted trial balance
    • 4.5 group work
  • 5 Chapter 4 Completing the Accounting Cycle
    • 5.1 Learning framework
    • 5.2 The accounting cycle
    • 5.3 The closing process
    • 5.4 group work
  • 6 Chapter 5 Merchandising Operations
    • 6.1 Learning framework
    • 6.2 Two different inventory system
    • 6.3 新建课程目录
  • 7 Chapter 6 Merchandise Inventory
    • 7.1 Learning framework
    • 7.2 key points
    • 7.3 four inventory costing methods
  • 8 Chapter 8 internal control and Cash
    • 8.1 Enron: The Smartest Guys in the Room
    • 8.2 internal control
      • 8.2.1 Catch me if you can
  • 9 Chapter 9 Receivables
    • 9.1 key points
Learning framework

Chapter 1 Learning Objectives：

1)     Explain why accounting is important and list the users of accounting information


2)     Describe the organizations and rules that govern accounting

3)     Describe the accounting equation, and define assets, liabilites, and equity

4)     Use the accounting equation to analyze transactions

5)     Prepare financial statements

6)     Use financial statements and return on assets (ROA) to evaluate business performance


2. 补充书籍：

1）. A BRIEF HISTORY OF ACCOUNTING by Thomas A. King 第一章

2）. 《现代西方会计理论》第三章-第四章，作者：葛家澍，林志军

3). 《西方会计史-会计发展的五次浪潮》（上）第七章，作者：文硕


3. 思考：如何从道德规范的角度评价企业？