Weekly outline
- General
- 1. 2 March - 8 March
1. 2 March - 8 March
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. 9 March - 15 March
2. 9 March - 15 March
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. 16 March - 22 March
3. 16 March - 22 March
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. 23 March - 29 March
4. 23 March - 29 March
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. 30 March - 5 April
5. 30 March - 5 April
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. 6 April - 12 April
6. 6 April - 12 April
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. 13 April - 19 April
7. 13 April - 19 April
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. 20 April - 26 April
8. 20 April - 26 April
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. 27 April - 3 May
- 10. 4 May - 10 May
10. 4 May - 10 May
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. 11 May - 17 May
11. 11 May - 17 May
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. 18 May - 24 May
12. 18 May - 24 May
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. 25 May - 31 May
13. 25 May - 31 May
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. 1 June - 7 June
14. 1 June - 7 June
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. 8 June - 14 June
15. 8 June - 14 June
第15週:Financial Statement Analysis
Discuss the need for comparative analysis.
Identify the tools of financial statement analysis.
- 16. 15 June - 21 June
16. 15 June - 21 June
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. 22 June - 28 June
17. 22 June - 28 June
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. 29 June - 5 July
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