课程資料

课文：Stickney, Clyde P.和Roman L. Weil《财务会计：概念，方法和使用导读》第十版，Thomson South-Western, 2003. ISBN: 0324183518

教学目的

课程的教学目的在于介绍商业用语，训练学生分析财务报表。会计试图计量和报告公司业绩。在作出各种决策时，使用者要求这业积计量。例如：

1. 经理人利用会计信息制定投资决策；
2. 投资者利用会计信息评估股票价值；
3. 银行家依赖会计信息，决定是否向公司贷款并评估贷款风险；
4. 在评价组织中各级员工的表现时，会计信息也是至关重要。

在作出这些决策时，需要对整个业务有跨学科的理解。为此，课程从始至终介绍财务到经济学的概念（例如，现金流折让，风险，估价，以及在选择投资方案时的标准），让学生在商业环境中理解会计学。

助教

助教是教学小组的重要成员，帮助全班达成教学目的。他们负责会计温习课，并在办公时间提供一对一辅导。他们为书面作业和考试评分。

评分

学生的评分将基于以下各项比例：

活动 百分比 学习小组的书面问题集 25% 期中考试 30% 期末考试 45%

Calendar

时间表最后一栏是当天的重要细节。问题集必须在规定当日上课之前递交。问题集可以独立，或学习小组完成。「必做」题帮助你预习，无需递交。

Course Materials

Text: Stickney, Clyde P., and Roman L. Weil. Financial Accounting: An Introduction to Concepts, Methods, and Uses. 10th ed. Thomson South-Western, 2003. ISBN: 0324183518.

Course Objective

The objective of the course is to introduce the language of business and to train you in the analysis of financial statements. Accounting attempts to measure and report corporate performance. Users demand the performance measure in a variety of decisions they make. For example,

1. Managers use accounting information in making investment decisions;
2. Investors use accounting information in valuing stocks;
3. Bankers rely on accounting information in deciding whether to lend money to a business and in assessing the risk of the loan; and
4. Accounting information is crucial in evaluating the performance of employees at various levels in an organization.

In making all of these decisions, an interdisciplinary understanding of the entire business is necessary. Toward this end, the course also introduces concepts from finance and economics (e.g., cash flow discounting, risk, valuation, and criteria for choosing among alternative investments) throughout the course, which will enable students to place accounting in the context of a business.

Teaching Instructor Sessions

The Teaching Instructors are important members of the teaching team and are committed to helping the class reach the course objectives. They hold the accounting recitation sessions and are available during office hours for one-on-one help. They grade the written assignments and exams.

Grading

A student's grade will be based on the following weights:

ACTIVITIES PERCENTAGES Written Problem Sets in Study Groups 25% Mid-term Exam 30% Final Exam 45%

Calendar

See the last column of the calendar for important details of each day's plan. Problem sets must be submitted before the start of the class of the due date. Problem set can be done individually or in study groups. The "Do" problems will help you prepare for class. They do not have to be submitted.