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
group work

Critical thinking:

Decision case 4-1

Ethical issue 4-1

Fraud case 4-1

Financial statement case 4-1

Team project 4-1

Comprehensive problem1 for Chapter 1-4

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Case study：运用ROA, DEBT RATIO, CURRENT RATIO去分析Green Mountain Coffee或者任意一家你喜欢的公司的债务偿付能力。