>> 课程描述

学期 课程类别 课程代码 # 课程名称
2020 ACC 011 Principles of Accounting
班级 课程周期 上课日期 Syllabus
1 3周 周一至周五 ACC-011

课程描述

This course provides an introduction to the essential principles, concepts and applications of fundamental accounting in business and Society. Students will develop an fundamental understanding on the role of financial accounting and managerial accounting information for business decision making. Main topics discussed cover: Accounting Definitions, Concepts and Principles, Accounting Equation, Double Entry Accounting, Accrual Accounting, Business Transaction, Assets, Liabilities, Owner’s Equity, Revenues and Expenses, Internal Control, Statement of Financial Position and Performance, Balance sheet, Statement of Cash Flow, Financial Statement Analysis, Managerial Accounting Basics, Cost Behavior, Cost-volume- profit Analysis and Budgeting. Some current development and topic like Financial Crisis will also be addressed.

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