ACCT 1111 基礎財務會計 Foundations in Financial Acctg

 

Course Code	ACCT 1111 ACCT1111			科目名稱		Foundations in Financial Acctg 基礎財務會計
教員	Professor ZHOU Xiaolu [官方介紹] [學術著作]			學　　分		3學分
課程性質	商學院 faculty package			同科其他選擇		Professor XIE Jin  Professor GENG Lingfeng
Workload	l   非PAPER類HOMEWORK l   MIDTERM l   FINAL EXAM								好重
									重
									平均
									輕	1
									極輕
評價教學內容	#1 悶
評價教員教學	#1 唔俾傾計，take attendance
CUSIS科目資料	Description： This course develops students' conceptual skills and competence in processing, preparing and reporting accounting information in accordance with Generally Accepted Accounting Principles (GAAP). It introduces the basic concepts and principles of financial accounting including the analysis, recording and reporting of business transactions; preparation and interpretation of financial statements. Topics include the accounting principles, the recording process, accounting for assets, liabilities, net income and shareholders' equity; and decision making using accounting information.   Learning Outcome： After completing this course, students should be able to: (1) understand the GAAP underlying the preparation and presentation of financial statements.  (2) apply the appropriate accounting concepts and principles to the recognition and measurement relating to revenues, expenses, assets, liabilities and equity. (3) undertake the work involved in the recording, processing, summarising and reporting phases of the accounting cycle. (4) prepare financial statements (statement of financial position, statement of comprehensive income and statement of changes in equity). (5) appreciate the role and importance of financial accounting information in assisting decision-making in a business context. (6) apply basic analytical tools to analyse, interpret and report on financial statements. (7) communicate their analysis and findings in an effective way.
其他資料	2021Sem1：學位 65|註冊 57|剩餘 8 2021Sem1：學位 75|註冊 61|剩餘14 2021Sem1：學位 65|註冊 52|剩餘13
同學推薦	高度推薦		推薦			有保留	1	極有保留