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【更新進度】22-23 s1/s2/ss 科目列表已上傳。
【更新進度】22-23 s1/s2/ss 的科目評價已更新。[10/7/2023]

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 GENG Lingfeng

[官方介紹]

[學術著作]

學  分

 

課程性質

商學院 faculty package

同科其他選

 Professor XIE Jin 

Professor ZHOU Xiaolu

Workload

l   PAPERHOMEWORK

l   TUTORIAL / PRESENTATION

l   MIDTERM

l   FINAL EXAM

好重

 

1

平均

 

 

極輕

 

評價教學內容

#1 教完之後自己在睇個ppt一兩次,同埋認真做D homework,就會易D理解。

Homework唔算好難, 都係用嚟清concept

評價教員教學

#1 教得真係唔錯。 D format methods都會講得幾仔細。個人都好nice,好鍾意同學生溝通。  不過佢會用好多外國嘅examples, 唔識就真係唔明。

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

2223Sem1:學位 65|註冊 63|剩餘 2

2223Sem1:學位 70|註冊 58|剩餘 12

2223Sem1:學位 70|註冊 63|剩餘 7

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