1、Accouting課程實施方案Course InformationCourse NameCourse CodeCreditClass HoursAccountingACC900464InstructorTextbook and ResourcesReferencesDieter Christian, Norbert Ludenback, Ifrs Essentials, Wiley, 2013.Horngren and al., Introduction to Financial Accounting, Pearson Education Limited; 11th edition, 2013

2、.Roman L. Weil, Katherine Schipper, Jennifer Francis, Financial Accounting: An Introduction to Concepts, Methods and Uses, South-Western College Pub; 14 edition, 2012.Vibrant Publishers, Financial Accounting Essentials You Always Wanted ToSupplementary ReadingCopies of supplementary texts (PowerPoin

3、t : 207 pages, word files, exercises, etc.) will be provided in class. They will be distributed during the first session.Course OverviewCourse ObjectiveThis course aims to build understanding of the basic accounting principles, transactions, and operations. This Accounting course will help learners

4、to develop their skills in the accounting field. This course provides several topics for a 20-minute oral presentation. Students are required to work in groups for the assigned topic.ContentsNo.TopicMain knowledgeHoursIntroduction to Accounting (1)What is Accounting? Its Definition and MeaningWhy Is

5、 Financial Accounting Important?Areas of Accounting Practice Types of Business and Forms of Ownership3Introduction to Accounting (2)Understand the connection between financial accounting and the communication of information.Differentiate between financial accounting and managerial accountingThe Need

6、 for Generally Accepted Accounting PrinciplesThe accounting profession and careersQuiz and Answers 3Introduction to Accounting (3)Using Financial Accounting for Wise Decision Making (contents of session 1 and 2).3Fundamental Accounting Concepts (1)Elements of AccountingThe fundamental accounting equ

7、ation: Assets = Liabilities + Owners EquityThe Accounting Cycle3Fundamental Accounting Concepts (2)Four Basic Terms Found in Financial AccountingAccounting Equation3The Financial Statements (1)Introduction to Financial Statements: An OverviewIncome Statement3The Financial Statements (2)Balance Sheet

8、Statement of Cash Flows3The Financial Statements (3)Prepare a balance sheet3The Financial Statements (4)Prepare a statement of cash flows3The Financial Statements (5)Case study with Chinese companies3 The information necessary to prepare financial statements (1)The Essential Role of Transaction Anal

9、ysisAn Introduction to Double-Entry BookkeepingPreparing Journal EntriesThe Connection of the Journal and the Ledger3The information necessary to prepare financial statements (2)Analyzing, recording, and classifying business transactions (contents of session 11)3The information necessary to prepare

10、financial statements (3)Discuss how does an organization accumulate and organize the information necessary to prepare financial statements3Adjusting EntriesThe Need for Adjusting EntriesPreparing Various Adjusting EntriesPreparing Financial Statements Based on Adjusted Balances3The Auditors Report &

11、 Managements Responsibility for Financial Statements (1)The Role of the Independent Auditor in Financial ReportingPerforming an AuditThe Need for Internal Control3The Auditors Report & Managements Responsibility for Financial Statements (2)Discuss the purpose and content of the auditors report and t

12、he managements responsibility for financial statements3Total hours : 48 teaching hours+16 practice hours64RequirementsPrerequisitesBasic Accounting concepts, Basic financial mathematics. Class ParticipationClass participation is very important to learning the accounting concepts. Therefore, you are

13、expected to contribute to class discussion by sharing your viewpoint, comments and questions.Calculator is indispensable. Students will be a member of a 5 to 7 person team for the assignment during the course of the accounting. Laptops, smartphones and other electronic devices could be used in class

14、.Each team will present their project for the group evaluation. Powerpoint slides are expected. Each presentation will last about 20 minutes, with 3-5 more minutes for questions & answers. Team leaders are responsible to submit the softcopy of your teams PPT upon due time.ScheduleWeekTopicTeaching m

15、odeTasks and AssignmentsReadings1 Introduction to Accounting (1)LectureReading materialsTextbookIntroduction to Accounting (2)LectureReading materialsTextbook2Introduction to Accounting (3)Practical SessionsHome assignmentTextbookFundamental Accounting Concepts (1)LectureReading materialsTextbook3 F

16、undamental Accounting Concepts (2)Practical Sessions Information searching practiceTextbookThe Financial Statements (1)Lectures Reading materialsTextbook4 The Financial Statements (2)Lectures Reading materialsTextbookThe Financial Statements (3)Practical Sessions Case discussion Textbook5The Financi

17、al Statements (4)Practical Sessions Case discussionTextbookThe Financial Statements (5)Practical Sessions Case discussionTextbook6 The information necessary to prepare financial statements (1)Lectures Home assignmentTextbookThe information necessary to prepare financial statements (2)Practical SessionsInformation searching practiceTextbook7 The information necessary to prepare financial statements (3)LecturesGroup discussion Group discussionTextbookAdjusting EntriesLecturesReading materialsTextbook8The Auditors Report & Managements Responsibility for Financial Stateme