ACC1701: Accounting for Decision Makers - Overview

英語の原文のままですが、本コースの概要です。

Course Overview: 

1 Accounting in Business

• Chapter 1: Accounting Information: Users and Uses

2 Overview of the Financial Statements

• Chapter 2: Financial Statements Overview

3 The Accounting Cycle: Mechanics of Accounting

• Chapter 3: Mechanics of Accounting

4 The Accounting Cycle: Adjusting Accounts & Completing the Cycle

• Chapter 4: Completing the Accounting Cycle

5 Financial Statement Integrity

• Chapter 5: Internal Controls & Ensuring Integrity of Financial Information.

6 Operating Activities: Cash

• Chapter 6: Cash

7 Operating Activities: Receivables

• Chapter 7: Receivables (exclude LO7)

8 Operating Activities: Inventory

• Chapter 8: Inventory & Cost of sales (exclude LO8 & LO9)

9 Operating Activities:

• Current Liabilities Current Liabilities: Known liabilities - Payroll, Taxes

• Current Liabilities: Estimated & Contingent Liabilities (Chapter 9: LO3)

10 Investing Activities: PPE (Long-term Assets)

• Chapter 10: PPE & Intangible Assets (exclude LO11, LO12 & LO13)

• Chapter 9: (LO4) Capitalize vs Expense

11 Financing Activities: Equity

• Chapter 12: Equity 12 Statement of Cash Flows

• Chapter 14: Statement of Cash Flows (exclude LO4 "indirect method")

13 Financial Statement Analysis

• Chapter 15: Analyzing Financial Statements

Used Textbook: 

Financial Accounting by Stice, Stice, Albrecht, Swain, Duh and Hsu. Cengage. 3rd IFRS Edition.