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MSB230(B) 회계원리 추가개설안내
ACCOUNTING PRINCIPLES
Tuesday/Thursday
9:00 – 10:30 a.m.
Silviu Neculita
OBJECTIVE: The course is designed to prepare the student to become accounting literate. It examines the principles, components and uses of financial accounting and reporting from a user’s perspective. The course also addresses the recording of accounting transactions and events, the examination of the elements of financial statements, the preparation of the financial statements.
REQUIRED TEXT: Fundamental Accounting Principles;
19th International Edition by Wild, Shaw, Chiappetta;
Published by McGraw Hill, 2009
Week
Topic
Ch.
1 Course Organization and Introduction Accounting in Business
1
2 Analyzing and Recording Transactions 2
3 Adjusting Accounts and Preparing Financial Statements 3
4 Completing the Accounting Cycle 4
5 Accounting for Merchandising Operations 5
6 Inventories and Cost of Sales 6
7 Accounting Information Systems Review of Sample Mid-Term exam
7
8 MID-TERM EXAMINATION 9 Cash and Internal Controls 8
10 Accounting for Receivables 9
11 Plant Assets, Natural Resources, and Intangibles 10
12 Current Liabilities and Payroll Accounting 11
13 Long-Term Liabilities 14
14 Reporting the Statement of Cash Flows Review of Sample Final Exam
16
15 FINAL EXAMINATION Attachments:
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