本週大綱

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    【瀏覽課程大綱Syllabus】【列印Print】

  • 一般

  • 1. 09月 14日 - 09月 20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 21日 - 09月 27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 28日 - 10月 4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 5日 - 10月 11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 12日 - 10月 18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 19日 - 10月 25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 26日 - 11月 1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. 11月 2日 - 11月 8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 9日 - 11月 15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 16日 - 11月 22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 23日 - 11月 29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 30日 - 12月 6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 7日 - 12月 13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 14日 - 12月 20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 21日 - 12月 27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 28日 - 01月 3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 4日 - 01月 10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 11日 - 01月 17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