• MSB230(B) 회계원리 추가개설안내

    2010-09-01 오후 4:43 / by 운영자

     

    ACCOUNTING PRINCIPLES

     

     

     

     

    Tuesday/Thursday

    9:00 – 10:30 a.m.

    Silviu Neculita

    silviu.neculita@gmail.com

     

     

    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

     

     

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