本週大綱

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    【瀏覽課程大綱Syllabus】【列印Print】

  • 一般

  • 1. 02月 22日 - 02月 28日

    第1週：Plant Assets, Natural Resources, and Intangible Assets

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

    • 2. 03月 1日 - 03月 7日

      第2週：Plant Assets, Natural Resources, and Intangible Assets

      Compute periodic depletion of extractable natural resources.
      Explain the basic issues related to accounting for intangible assets.
      Indicate how plant assets, natural resources, and intangible assets are reported.

      • 3. 03月 8日 - 03月 14日

        第3週：Liabilities

        Explain a current liability, and identify the major types of current liabilities.
        Describe the accounting for notes payable.
        Explain the accounting for other current liabilities.

        • 4. 03月 15日 - 03月 21日

          第4週：Liabilities

          Explain why bonds are issued, and identify the types of bonds.
          Prepare the entries for the issuance of bonds and interest expense.

          • 5. 03月 22日 - 03月 28日

            第5週：Liabilities

            Describe the entries when bonds are redeemed.
            Describe the accounting for long-term notes payable.
            Identify the methods for the presentation and analysis of non-current liabilities.

            • 6. 03月 29日 - 04月 4日

              第6週：Corporations: Organization, Share Transactions, Dividends, and Retained Earnings

              Identify the major characteristics of a corporation.
              Record the issuance of ordinary shares.
              Explain the accounting for treasury shares.
              Differentiate preference shares from ordinary shares.

              • 7. 04月 5日 - 04月 11日

                第7週：Corporations: Organization, Share Transactions, Dividends, and Retained Earnings

                Prepare the entries for cash dividends and share dividends.
                Identify the items reported in a retained earnings statement.
                Prepare and analyze a comprehensive equity section.

                • 8. 04月 12日 - 04月 18日

                  第8週：Corporations: Organization, Share Transactions, Dividends, and Retained Earnings

                  Prepare the entries for cash dividends and share dividends.
                  Identify the items reported in a retained earnings statement.
                  Prepare and analyze a comprehensive equity section.

                  • 9. 04月 19日 - 04月 25日

                    第9週：考試

                     

                    • 10. 04月 26日 - 05月 2日

                      第10週：Investments

                      Discuss why corporations invest in debt and share securities.
                      Explain the accounting for debt investments.
                      Explain the accounting for share investments.

                      • 11. 05月 3日 - 05月 9日

                        第11週：Investments

                        Describe the use of consolidated financial statements.
                        Indicate how debt and share investments are reported in financial statements.
                        Distinguish between short-term and long-term investments.

                        • 12. 05月 10日 - 05月 16日

                          第12週：Statement of Cash Flows

                          Indicate the usefulness of the statement of cash flows.
                          Distinguish among operating, investing, and financing activities.
                          Prepare a statement of cash flows using the indirect method.
                          Analyze the statement of cash flows.

                          • 13. 05月 17日 - 05月 23日

                            第13週：Statement of Cash Flows

                            Indicate the usefulness of the statement of cash flows.
                            Distinguish among operating, investing, and financing activities.
                            Prepare a statement of cash flows using the indirect method.
                            Analyze the statement of cash flows.

                            • 14. 05月 24日 - 05月 30日

                              第14週：Statement of Cash Flows

                              Indicate the usefulness of the statement of cash flows.
                              Distinguish among operating, investing, and financing activities.
                              Prepare a statement of cash flows using the indirect method.
                              Analyze the statement of cash flows.

                              • 15. 05月 31日 - 06月 6日

                                第15週：Financial Statement Analysis

                                Discuss the need for comparative analysis.
                                Identify the tools of financial statement analysis.

                                • 16. 06月 7日 - 06月 13日

                                  第16週：Financial Statement Analysis

                                  Explain and apply horizontal analysis.
                                  Describe and apply vertical analysis.
                                  Identify and compute ratios used in analyzing a firm’s liquidity, profitability, and solvency.

                                  • 17. 06月 14日 - 06月 20日

                                    第17週：Financial Statement Analysis

                                    Understand the concept of earning power, and how discontinued operations are presented.
                                    Understand the concept of quality of earnings.

                                    • 18. 06月 21日 - 06月 27日

                                      第18週：考試