本週大綱

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    【瀏覽課程大綱Syllabus】【列印Print】

  • 一般

  • 1. 09月 11日 - 09月 17日

    第1週：Introduction

    1.Explain what accounting is.
    2.Identify the users and uses of accounting.
    3.Understand why ethics is a fundamental business concept.
    4.Explain accounting standards and the measurement principles.
    5.Explain the monetary unit assumption and the economi

    • 2. 09月 18日 - 09月 24日

      第2週：Accounting in action

      1.Explain what accounting is.
      2.Identify the users and uses of accounting.
      3.Understand why ethics is a fundamental business concept.
      4.Explain accounting standards and the measurement principles.
      5.Explain the monetary unit assumption and the economi

      • 3. 09月 25日 - 10月 1日

        第3週：The recording process

        1.Explain what an account is and how it helps in the recording process.
        2.Define debits and credits and explain their use in recording business transactions.
        3.Identify the basic steps in the recording process.
        4.Explain what a journal is and how it he

        • 4. 10月 2日 - 10月 8日

          第4週：The recording process

          1.Explain what an account is and how it helps in the recording process.
          2.Define debits and credits and explain their use in recording business transactions.
          3.Identify the basic steps in the recording process.
          4.Explain what a journal is and how it he

          • 5. 10月 9日 - 10月 15日

            第5週：Adjusting the accounts

            1.Explain the time period assumption.
            2.Explain the accrual basis of accounting.
            3.Explain the reasons for adjusting entries.
            4.Identify the major types of adjusting entries.
            5.Prepare adjusting entries for deferrals.
            6.Prepare adjusting entries for

            • 6. 10月 16日 - 10月 22日

              第6週：Adjusting the accounts

              1.Explain the time period assumption.
              2.Explain the accrual basis of accounting.
              3.Explain the reasons for adjusting entries.
              4.Identify the major types of adjusting entries.
              5.Prepare adjusting entries for deferrals.
              6.Prepare adjusting entries for

              • 7. 10月 23日 - 10月 29日

                第7週：Completing the accounting cycle

                1.Prepare a worksheet.
                2.Explain the process of closing the books.
                3.Describe the content and purpose of a post-closing trial balance.
                4.State the required steps in the accounting cycle.
                5.Explain the approaches to preparing correcting entries.
                6.Ide

                • 8. 10月 30日 - 11月 5日

                  第8週：Completing the accounting cycle

                  1.Prepare a worksheet.
                  2.Explain the process of closing the books.
                  3.Describe the content and purpose of a post-closing trial balance.
                  4.State the required steps in the accounting cycle.
                  5.Explain the approaches to preparing correcting entries.
                  6.Ide

                  • 9. 11月 6日 - 11月 12日

                    第9週：Accounting for merchandising operations

                    1.Identify the differences between service and merchandising companies.
                    2.Explain the recording of purchases under a perpetual inventory system.
                    3.Explain the recording of sales revenues under a perpetual inventory system.
                    4.Explain the steps in the ac

                    • 10. 11月 13日 - 11月 19日

                      第10週：Accounting for merchandising operations

                      1.Identify the differences between service and merchandising companies.
                      2.Explain the recording of purchases under a perpetual inventory system.
                      3.Explain the recording of sales revenues under a perpetual inventory system.
                      4.Explain the steps in the ac

                      • 11. 11月 20日 - 11月 26日

                        第11週：Inventories

                        1.Describe the steps in determining inventory quantities.
                        2.Explain the accounting for inventories and apply the inventory cost flow methods.
                        3.Explain the financial effects of the inventory cost flow assumptions.
                        4.Explain the lower-of-cost-or-net rea

                        • 12. 11月 27日 - 12月 3日

                          第12週：Inventories

                          1.Describe the steps in determining inventory quantities.
                          2.Explain the accounting for inventories and apply the inventory cost flow methods.
                          3.Explain the financial effects of the inventory cost flow assumptions.
                          4.Explain the lower-of-cost-or-net rea

                          • 13. 12月 4日 - 12月 10日

                            第13週：Fraud, internal control, and cash

                            1.Define fraud and internal control.
                            2.Identify the principles of internal control activities.
                            3.Explain the applications of internal control principles to cash receipts.
                            4.Explain the applications of internal control principles to cash disbursements.

                            • 14. 12月 11日 - 12月 17日

                              第14週：Fraud, internal control, and cash

                              1.Define fraud and internal control.
                              2.Identify the principles of internal control activities.
                              3.Explain the applications of internal control principles to cash receipts.
                              4.Explain the applications of internal control principles to cash disbursements.

                              • 15. 12月 18日 - 12月 24日

                                第15週：Accounting for receivables

                                1.Identify the different types of receivables.
                                2.Explain how companies recognize accounts receivable.
                                3.Distinguish between the methods and bases companies use to value accounts receivable.
                                4.Describe the entries to record the disposition of accounts

                                • 16. 12月 25日 - 12月 31日

                                  第16週：Accounting for receivables

                                  1.Identify the different types of receivables.
                                  2.Explain how companies recognize accounts receivable.
                                  3.Distinguish between the methods and bases companies use to value accounts receivable.
                                  4.Describe the entries to record the disposition of accounts

                                  • 17. 01月 1日 - 01月 7日

                                    第17週：Plant assets, Natural Resources, and intangible assets

                                    1.Describe how the historical cost principle applies to plant assets.
                                    2.Explain the concept of depreciation and how to compute it.
                                    3.Distinguish between revenue and capital expenditures, and explain the entries for each.
                                    4.Explain how to account for th

                                    • 18. 01月 8日 - 01月 14日

                                      第18週：Plant assets, Natural Resources, and intangible assets

                                      1.Describe how the historical cost principle applies to plant assets.
                                      2.Explain the concept of depreciation and how to compute it.
                                      3.Distinguish between revenue and capital expenditures, and explain the entries for each.
                                      4.Explain how to account for th