麻省理工學院「開放式課程網頁」 | 史隆管理學院 | 15.515 2003秋季課程：財務會計

15.515這門課程是採取教師講授（提供上課講義）與個案研討相互混合（相結合）的上課方式。為使學生擁有對財務會計的敏感度，學生需完成作業，充分準備課堂活動，並參與課堂案例討論。

Class sessions in 15.515 are a mix of lectures, for which notes are provided, and case discussion. To perfect their financial accounting acumen, students complete homework problems, prepare exercises for class, and discuss examples in recitation.

我們終極目標是協助你發展概念性架構去了解財務會計,管理會計與稅務報告,這課程的目標分為五個挑戰以幫助你組織學習會計的方法:

簿記與報表挑戰
計算的挑戰
判斷的挑戰
使用的挑戰
尋找的挑戰

這課程是Sloan MBA學生第一年的必修課程,採取強調經濟事件與其所產生的會計資料之關連的會計決策者觀點

Our goal is to help you develop a framework for understanding financial, managerial, and tax reports. The course goal is divided into five subordinate challenges that can help you organize the way you learn accounting:

The record keeping and reporting challenge
The computation challenge
The judgment challenge
The usage challenge
The search challenge

The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events generating them. Restricted to first-year Sloan MBA students.

技術的要求

我們建議使用微軟公司的Excel軟體來開啟課程網站的.xls檔案,也可使用免費Excel軟體來觀看

Microsoft® Excel software is recommended for viewing the .xls files found on this course site. Free Microsoft® Excel viewer software can also be used to view the .xls files.

Acknowledgements

Acknowledgement is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course:

The Five Challenges (see Syllabus and Lecture 1)
"What Do Intel and Accountants Have in Common?" (see Lecture 1)
A Conceptual Framework for Financial Accounting (see Lecture 1)