1주차 |
Introduction, Accounting Cycle
(학습내용 보기)
1. Identify the major financial statements and other means of financial reporting. 2. List the objectives of financial reporting. 3. Explain the meaning of generally accepted accounting principles. 4. Understand basic accounting terminology. 5. Explain double-entry rules.
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시험 | -
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동영상 | -
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다운로드 | 418 |
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2주차 |
Accounting Cycle (continued..)
(학습내용 보기)
1. Understand basic accounting terminology. 2. Explain double-entry rules. 3. Identify steps in the accounting cycle. 4. Record transactions in journals, post to ledger accounts, and prepare a trial balance.
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 154 |
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3주차 |
Accounting Cycle (continued..)
(학습내용 보기)
1. Explain the reasons for preparing adjusting entries. 2. Prepare financial statement from the adjusted trial balance. 3. Prepare closing entries. 4. Explain how to adjust inventory accounts at year-end.
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 164 |
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4주차 |
Financial Assets
(학습내용 보기)
1. Identify items considered as cash and indicate how to report cash and related items. 2. Define receivables and identify the different types of receivables. 3. Explain accounting issues related to valuation of accounts receivable. 4. Explain accounting issues related to recognition of notes receivable.
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 157 |
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5주차 |
Financial Assets/Inventory and CGS
(학습내용 보기)
1. Explain accounting issues related to valuation of accounts receivable. 2. Explain accounting issues related to recognition of notes receivable. 3. Identify major classifications of inventory. 4. Distinguish between perpetual and periodic inventory systems.
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과제 | -
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시험 | -
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다운로드 | 286 |
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6주차 |
Inventory and CGS
(학습내용 보기)
1. Identify the effects of inventory errors on the financial statements. 2. Describe and compare the cost flow assumptions used to account for inventories. 3. Describe and apply the lower-of-cost-or-market rule. 4. Explain when companies value inventories at net realizable value.
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 170 |
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7주차 |
Plant Assets and Depreciation
(학습내용 보기)
1. Describe property, plant, and equipment. 2. Identify the costs to include in initial valuation of property, plant, and equipment. 3. Describe the accounting treatment for costs subsequent to acquisition. 4. Describe the accounting treatment for the disposal of property, plant, and equipment. 5. Explain the concept of depreciation. 6. Identify the factors involved in the depreciation process.
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 156 |
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8주차 |
Mid-term
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강의자료 | -
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과제 | -
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동영상 | -
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다운로드 | 473 |
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9주차 |
Liabilities
(학습내용 보기)
1. Describe the nature, type, and valuation of current liabilities. 2. Explain the concept of time value of money.
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강의자료 |
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 89 |
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10주차 |
Liabilities
(학습내용 보기)
1. Identify various types of bond issues. 2. Describe the accounting valuation for bonds at date of issuance. 3. Apply the methods of bond discount and premium amortization.
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다운로드 | 122 |
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11주차 |
Liabilities/Stockholders' Equity
(학습내용 보기)
1. Discuss the characteristics of the corporate form of organization. 2. Identify the key components of stockholders’ equity. 3. Explain the accounting procedures for issuing shares of stock. 4. Describe the accounting for treasury stock.
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시험 | -
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다운로드 | 108 |
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12주차 |
Stockholders' Equity
(학습내용 보기)
1. Explain the accounting procedures for issuing shares of stock. 2. Describe the accounting for treasury stock. 3. Explain the accounting for and reporting of preferred stock.
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과제 | -
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다운로드 | 55 |
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13주차 |
Statement of Cash Flow
(학습내용 보기)
1. Describe the purpose of the statement of cash flows. 2. Identify the major classifications of cash flows. 3. Differentiate between net income and net cash flows from operating activities.
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다운로드 | 64 |
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14주차 |
Statement of Cash Flow
(학습내용 보기)
1. Contrast the direct and indirect methods of calculating net cash flow from operating activities. 2. Determine net cash flows from investing and financing activities. 3. Prepare a statement of cash flows.
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시험 | -
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동영상 | -
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다운로드 | 66 |
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15주차 |
Review
(학습내용 보기)
Review long-term assets, liabilities, stockholders' equity and cash flow statement.
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과제 | -
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시험 | -
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동영상 | -
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다운로드 | 140 |
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16주차 |
Final Exam
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강의자료 | -
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과제 | -
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동영상 | -
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다운로드 | 217 |