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指定作業
Graded Assignments
你的答案必需依下列所示日期前提出,1-6作業是必需自己(個人)完成,7-9作業(包括個案分析)是以每半組為單位
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.
可選的問題
Optional Questions
教科書J. Pratt、John Wiley & Sons, Inc出版之第五版《經濟情勢下的財務會計》.每章最後的問題,我們選定幾題每章應加強的主題
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.
這些問題一般是有關簿記,編報表與計算,是專門設計強化指定閱讀.家庭作業,個案討論與T.A.部分的觀念
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 |
概述與簡介-排定進度與課程架構
Overview and Introduction - Setting the Stage and the Course Framework |
指定作業：問題集１（新英格蘭腳踏車）課前預習
Graded Assignment: Problem Set 1 (New England Bicycle) due at the beginning of class.
選擇的問題：P2-1, P2-3, P2-4, P2-9
Optional Problems: P2-1, P2-3, P2-4, P2-9
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| 2 |
會計應計原則
Principles of Accrual Accounting |
指定作業：無
Graded Assignment: None.
選擇的問題：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 |
年度報告的要素與財務比率
Elements of an Annual Report and Financial Ratios |
指定作業：無
Graded Assignment: None.
選擇的問題：E5-13, P5-13, ID5-1, ID5-2, ID5-11
Optional Problems: E5-13, P5-13, ID5-1, ID5-2, ID5-11 |
| 4 |
收入的認列與應收帳款
Revenue Recognition and Accounts Receivable |
指定作業：解說完當天準備問題集2
Graded Assignment: Problem Set 2 due on day after Lecture 4.
選擇的問題: P6-3, P6-4, P6-10
Optional Problems: P6-3, P6-4, P6-10 |
| 5 |
收入的認列
Revenue Recognition |
指定作業：無
Graded Assignment: None.
選擇的問題：同第4部分
Optional Problems: See Session 4 |
| 6 |
存貨與銷貨成本會計
Accounting for Inventory and COGS |
指定作業：無
Graded Assignment: None.
選擇的問題: P7-4, P7-6, P7-9
Optional Problems: P7-4, P7-6, P7-9 |
| 7 |
配合原則與長期資產
The Matching Principle and Long-lived Assets |
指定作業：無
Graded Assignment: None.
選擇的問題: E9-5, E9-18, BE9-3, ID9-7
Optional Questions: E9-5, E9-18, BE9-3, ID9-7 |
| 8 |
配合原則:土地、廠房與設備
Matching Principle: Property, Plant, and Equipment |
指定作業：解說完第8部分當天準備問題集3
Graded Assignment: Problem Set 3 due on the day after Lecture 8.
選擇的問題: 如前一部分
Optional Problems: See Previous Session |
| 9 |
現金流量表
The Statement of Cash Flow |
指定作業：第9章說明完後三天內完成問題4
Graded Assignment: Problem Set 4 due three days after Lecture 9.
選擇的問題: 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 |
稅務會計
Accounting for Taxes |
指定作業：無
Graded Assignment: None.
選擇的問題: E10-13, P10-9, P10-10, ID10-12
Optional Problems: E10-13, P10-9, P10-10, ID10-12 |
| 11 |
有價證券與價值調整
Marketable Securities and Valuation Adjustments |
指定作業：第11節課後問題集5
Graded Assignment: Problem Set 5 due the day after Lecture 11.
選擇的問題：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 |
流動負債、或有負債與長期負債簡介
Current Liabilities and Contingencies and an Introduction to Long-Term Debt |
指定作業：無
Graded Assignment: None.
選擇的問題: E10-10, P10-2, P10-5, ID10-1, ID10-3
Optional Problems: E10-10, P10-2, P10-5, ID10-1, ID10-3 |
| 13 |
長期負債
Long-Term Debt |
指定作業：無
Graded Assignment: None.
選擇的問題: E11-3, E11-5, E11-7, E11-9, E11-19
Optional Problems: E11-3, E11-5, E11-7, E11-9, E11-19 |
| 14 |
負債與評價
Debt and Valuation |
指定作業：課前準備問題集6
Graded Assignment: Problem Set 6 due at the beginning of class.
選擇的問題: 如前一部分
Optional Questions: See Previous Session |
| 15 |
租賃
Leases |
指定作業：無
Graded Assignment: None.
選擇的問題: E11-8, E11-5, P11-15, ID11-6
Optional Problems: E11-8, E11-5, P11-15, ID11-6 |
| 16 |
股東權益
Stockholders' Equity |
指定作業：無
Graded Assignment: None.
選擇的問題: BE 12-1, E12-1, ID 12-5
Optional Problems: BE 12-1, E12-1, ID 12-5 |
| 17 |
收(併)購
Acquisitions |
指定作業：在2003年11月26日前準備問題集7
Graded Assignment: Problem Set 7 due on November 26, 2003.
選擇的問題: P8-11, P8-12, P8-13, P8-14
Optional Questions: P8-11, P8-12, P8-13, P8-14 |
| 18 |
財務會計現實議題
Current Issues in Financial Reporting |
指定作業：課前準備問題集7
Graded Assignment: Problem Set 7, due at the beginning of class.
選擇的問題: P8-16
Optional Questions: P8-16 |
| 19 |
財務會計機構簡介
Introduction to FSA |
指定作業：課前準備問題集8
Graded Assignment: Problem Set 8 due at the beginning of class.
選擇的問題: 無
Optional Problems: None. |
| 20 |
課程回顧與總結
Course Review and Wrap-up |
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期末考
Final Exam |
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