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指定作业
Graded Assignments
你的答案必需依下列所示日期前提出,1-6作业是必需自己(个人)完成,7-9作业(包括个案分析)是以每半组为单位
Your solutions to these graded questions must be submitted by the date specified below. Assignments 1-6 are to be completed individually. Assignments 7-9 involve case analysis and are to be done in half-groups.
可选的问题
Optional Questions
教科书J. Pratt、John Wiley & Sons, Inc出版之第五版《经济情势下的财务会计》.每章最后的问题,我们选定几题每章应加强的主题
The optional questions are end-of-chapter problems that were chosen to provide particular reinforcement of the class topic. They are all from the course textbook, Pratt J., Financial Accounting in an Economic Context, 5th ed. John Wiley & Sons, Inc.
这些问题一般是有关簿记,编报表与计算,是专门设计强化指定阅读.家庭作业,个案讨论与T.A.部分的观念
These optional problems generally deal with record keeping and reporting and computations. They are designed to reinforce concepts learned through reading assignments, homework problems, case discussions, and T.A. sessions.
| 1 |
概述与简介-排定进度与课程架构
Overview and Introduction - Setting the Stage and the Course Framework |
指定作业：问题集１（新英格兰脚踏车）课前预习
Graded Assignment: Problem Set 1 (New England Bicycle) due at the beginning of class.
选择的问题：P2-1, P2-3, P2-4, P2-9
Optional Problems: P2-1, P2-3, P2-4, P2-9
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| 2 |
会计应计原则
Principles of Accrual Accounting |
指定作业：无
Graded Assignment: None.
选择的问题：P3-9, ID3-4, E4-5, E4-16, P4-14
Optional Problems: P3-9, ID3-4, E4-5, E4-16, P4-14
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| 3 |
年度报告的要素与财务比率
Elements of an Annual Report and Financial Ratios |
指定作业：无
Graded Assignment: None.
选择的问题：E5-13, P5-13, ID5-1, ID5-2, ID5-11
Optional Problems: E5-13, P5-13, ID5-1, ID5-2, ID5-11 |
| 4 |
收入的认列与应收帐款
Revenue Recognition and Accounts Receivable |
指定作业：解说完当天准备问题集2
Graded Assignment: Problem Set 2 due on day after Lecture 4.
选择的问题: P6-3, P6-4, P6-10
Optional Problems: P6-3, P6-4, P6-10 |
| 5 |
收入的认列
Revenue Recognition |
指定作业：无
Graded Assignment: None.
选择的问题：同第4部分
Optional Problems: See Session 4 |
| 6 |
存货与销货成本会计
Accounting for Inventory and COGS |
指定作业：无
Graded Assignment: None.
选择的问题: P7-4, P7-6, P7-9
Optional Problems: P7-4, P7-6, P7-9 |
| 7 |
配合原则与长期资产
The Matching Principle and Long-lived Assets |
指定作业：无
Graded Assignment: None.
选择的问题: E9-5, E9-18, BE9-3, ID9-7
Optional Questions: E9-5, E9-18, BE9-3, ID9-7 |
| 8 |
配合原则:土地、厂房与设备
Matching Principle: Property, Plant, and Equipment |
指定作业：解说完第8部分当天准备问题集3
Graded Assignment: Problem Set 3 due on the day after Lecture 8.
选择的问题: 如前一部分
Optional Problems: See Previous Session |
| 9 |
现金流量表
The Statement of Cash Flow |
指定作业：第9章说明完后三天内完成问题4
Graded Assignment: Problem Set 4 due three days after Lecture 9.
选择的问题: P14-2, E14-7, E14-8, E14-9, E14-10
Optional Problems: P14-2, E14-7, E14-8, E14-9, E14-10 |
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期中考
Midterm Exam |
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| 10 |
税务会计
Accounting for Taxes |
指定作业：无
Graded Assignment: None.
选择的问题: E10-13, P10-9, P10-10, ID10-12
Optional Problems: E10-13, P10-9, P10-10, ID10-12 |
| 11 |
有价证券与价值调整
Marketable Securities and Valuation Adjustments |
指定作业：第11节课后问题集5
Graded Assignment: Problem Set 5 due the day after Lecture 11.
选择的问题：P7-4, c; E8-2, E8-6, P8-5, P8-6, ID8-8
Optional Problems: P7-4, c; E8-2, E8-6, P8-5, P8-6, ID8-8 |
| 12 |
流动负债、或有负债与长期负债简介
Current Liabilities and Contingencies and an Introduction to Long-Term Debt |
指定作业：无
Graded Assignment: None.
选择的问题: E10-10, P10-2, P10-5, ID10-1, ID10-3
Optional Problems: E10-10, P10-2, P10-5, ID10-1, ID10-3 |
| 13 |
长期负债
Long-Term Debt |
指定作业：无
Graded Assignment: None.
选择的问题: E11-3, E11-5, E11-7, E11-9, E11-19
Optional Problems: E11-3, E11-5, E11-7, E11-9, E11-19 |
| 14 |
负债与评价
Debt and Valuation |
指定作业：课前准备问题集6
Graded Assignment: Problem Set 6 due at the beginning of class.
选择的问题: 如前一部分
Optional Questions: See Previous Session |
| 15 |
租赁
Leases |
指定作业：无
Graded Assignment: None.
选择的问题: E11-8, E11-5, P11-15, ID11-6
Optional Problems: E11-8, E11-5, P11-15, ID11-6 |
| 16 |
股东权益
Stockholders' Equity |
指定作业：无
Graded Assignment: None.
选择的问题: BE 12-1, E12-1, ID 12-5
Optional Problems: BE 12-1, E12-1, ID 12-5 |
| 17 |
收(并)购
Acquisitions |
指定作业：在2003年11月26日前准备问题集7
Graded Assignment: Problem Set 7 due on November 26, 2003.
选择的问题: P8-11, P8-12, P8-13, P8-14
Optional Questions: P8-11, P8-12, P8-13, P8-14 |
| 18 |
财务会计现实议题
Current Issues in Financial Reporting |
指定作业：课前准备问题集7
Graded Assignment: Problem Set 7, due at the beginning of class.
选择的问题: P8-16
Optional Questions: P8-16 |
| 19 |
财务会计机构简介
Introduction to FSA |
指定作业：课前准备问题集8
Graded Assignment: Problem Set 8 due at the beginning of class.
选择的问题: 无
Optional Problems: None. |
| 20 |
课程回顾与总结
Course Review and Wrap-up |
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期末考
Final Exam |
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