ACC1701: Accounting for Decision Makers - Overview
英語の原文のままですが、本コースの概要です。
Course Overview:
1 Accounting in Business
Chapter 1: Accounting Information: Users and Uses
2 Overview of the Financial Statements
Chapter 2: Financial Statements Overview
3 The Accounting Cycle: Mechanics of Accounting
Chapter 3: Mechanics of Accounting
4 The Accounting Cycle: Adjusting Accounts & Completing the Cycle
Chapter 4: Completing the Accounting Cycle
5 Financial Statement Integrity
Chapter 5: Internal Controls & Ensuring Integrity of Financial Information.
6 Operating Activities: Cash
Chapter 6: Cash
7 Operating Activities: Receivables
Chapter 7: Receivables (exclude LO7)
8 Operating Activities: Inventory
Chapter 8: Inventory & Cost of sales (exclude LO8 & LO9)
9 Operating Activities:
Current Liabilities Current Liabilities: Known liabilities - Payroll, Taxes
Current Liabilities: Estimated & Contingent Liabilities (Chapter 9: LO3)
10 Investing Activities: PPE (Long-term Assets)
Chapter 10: PPE & Intangible Assets (exclude LO11, LO12 & LO13)
Chapter 9: (LO4) Capitalize vs Expense
11 Financing Activities: Equity
Chapter 12: Equity 12 Statement of Cash Flows
Chapter 14: Statement of Cash Flows (exclude LO4 "indirect method")
13 Financial Statement Analysis
Chapter 15: Analyzing Financial Statements
Used Textbook:
Financial Accounting by Stice, Stice, Albrecht, Swain, Duh and Hsu. Cengage. 3rd IFRS Edition.
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