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ID:40166812
大小:867.56 KB
页数:32页
时间:2019-07-24
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1、WELCOMETOTHECLASSAccountinginEnglishInstructor:LuJiuqinPublicemailbox:hdu2008accounting@163.comPassword:hdu2008Privateemail:hduljq@163.comWhychoosethecourse?Graduateprogrampreparation?CPAExamination?Workpreparation?Credit?Followotherstudents?Whatdoesthecourseprovide?GeneralobjectiveAmericanacc
2、ountingprincipleandfinancialaccountingSpecificobjectiveGraduateentranceexaminationandCPAexaminationWorktechniqueandcompetitivenessAdditionalobjectiveEarningcreditIntroductiontothecourseCourseintroductionAccountingprincipleFinancialaccountingTotal12chaptersEmphasis:decisionmakingTotallyAmerican
3、accountingTime:MondayAcademichoursandcredit:322creditsScoreFinalexam:80%Assignment(individualassignment):20%Attendancepolicy:2points/absence,applicationaheadexceptionTEXTBOOKFinancial&ManagerialAccountingTheBasisforBusinessDecisionsFOURTEENTHEDITIONWilliamsHakaBettnerLanguageissueMypreference
4、examinationandassignment:Englishorallanguage:ChineseAccountingprofessornotEnglishprofessorClassStudyMethod---dependingonyourgoalForgetaboutChineseaccountingIsitpossible?GetthemainideaofeachchapterFinishassignmentSelfstudySpecialtermsTextreadingFinalexaminationMultiplechoiceTrueorfalseExercise
5、(tentative)SpecialtermsQuestionaboutthecourse?ACCOUNTING:INFORMATIONFORDECISIONMAKINGChapter1LearningObjectivesDiscusstheroleofaccountinginformationinmakingeconomicdecisionsandthesignificanceofaccountingsystemsingeneratingreliableaccountinginformation.Explaintheimportanceoffinancialaccounting
6、informationforexternalparties–primarilyinvestorsandcreditors–intermsoftheobjectivesandthecharacteristicsofthatinformation.Explaintheimportanceofmanagerialaccountinginformationforinternalparties–primarilymanagement–intermsoftheobjectivesandthecharacteristicsofthatinformation.Identifyanddiscussi
7、ntegrityofinformationsystem.AccountinginformationTheaccountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accounting“links”decisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.TypesofAccountingInformationF
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