会计学原理

吕晓梅

目录

  • 1 课程概述
    • 1.1 course discription课程简介
    • 1.2 syllabus 课程大纲
    • 1.3 progress chart 教学进度表
    • 1.4 course learning objectives课程目标
  • 2 教学课件
    • 2.1 course ppt
      • 2.1.1 Accounting in business
      • 2.1.2 Analyzing and recording transaction
      • 2.1.3 Adjusting accounts and preparing financial statements
      • 2.1.4 Completing the accounting cycle
      • 2.1.5 Accounting for merchandising operations
      • 2.1.6 Inventories and cost of sales
      • 2.1.7 Accounting information systems
      • 2.1.8 Cash and internal control
      • 2.1.9 Accounting for receivables
      • 2.1.10 Plant assets, natural resources, and intangibles
      • 2.1.11 Current liabilities and payroll accounting
      • 2.1.12 Long-term liabilities
      • 2.1.13 Investments and international operation
      • 2.1.14 Accounting for corporations
      • 2.1.15 optional -analysis of FS
    • 2.2 course vedio
    • 2.3 reference
  • 3 COURSE assignments and assessment
    • 3.1 paper assignment
    • 3.2 test
    • 3.3 exam
    • 3.4 assessment
  • 4 syllabus content
    • 4.1 syllabus content
  • 5 test bank
    • 5.1 chapter 1
    • 5.2 chapter2
course learning objectives课程目标

The course aims to provide a broad introduction to the study of fundamental accounting principles. By the end of this course, students are expected to have attained the following objectives:

1. To provide knowledge in the basic principles of accounting.

2. To furnish an appreciation of basic bookkeeping and transaction analysis.

3. To ensure an understanding of journals, ledgers and the steps of the accounting cycle.

4. To know how to account for asset, liability and ownership accounts and comprehend financial statements.

5. To yield a degree of competence in the application of accounting principles.

6. To demonstrate a degree of competence in critical thinking.

Note: Students will demonstrate achievement of course learning objectives by completion of homework assignments, projects and presentation, class discussions and activities, quizzes and/or examinations.