课程简介
会计学是一门商业语言，而会计信息更是经济决策的基础。本课程是一门会计入门类课程，全英文教学，旨在帮助学习者掌握国际通行的会计原则，提升学习者会计专业英语的应用能力。如果你想成为一个既懂英语又懂会计的跨学科复合型人才，就快来加入我们吧！《基础会计》将助你成为一个懂行的会计信息使用者！
课程大纲
- Session 1. Introduction
- 试看Unit 1 Introduction to Accounting
- 试看Quiz for Unit 1
- 试看Discussion: What Is Accounting?
- Session 2. Conceptual Framework of Financial Accounting
- 试看Unit 2 Accounting Principles and Assumptions
- 试看Quiz for Unit 2
- 试看Discussion: Accounting Principles
- Session 3. Accounting Equation and Double-entry Bookkeeping
- Unit 3 Accounting Equation
- Quiz for Unit 3
- Unit 4 Double-entry Accounting System
- Quiz for Unit 4
- Discussion: Double-entry Bookkeeping
- Session 4. Accounting Cycle: Recording Business Transactions
- Unit 5 Journalizing, Posting, and Preparing Trial Balance
- Quiz for Unit 5
- Unit 6 Net Income, Revenue, and Expenses
- Quiz for Unit 6
- Unit 7 Debit and Credit Rules for Revenue and Expenses
- Quiz for Unit 7
- Unit 8 Accounting for More Daily Transactions
- Quiz for Unit 8
- Session 5. Accounting Cycle: Accounting for Accruals
- Unit 9 Introduction to the Process of Adjustments
- Quiz for Unit 9
- Unit 10 Adjusting Entry Accrued Revenue
- Quiz for Unit 10
- Unit 11 Adjusting Entry Accrued Expense
- Quiz for Unit 11
- Session 6. Accounting Cycle: Accounting for Deferrals
- Unit 12 Deferred Expenses Converting Assets to Expenses
- Quiz for Unit 12
- Unit 13 Deferred Expense Depreciation
- Quiz for Unit 13
- Unit 14 Deferred Revenue Converting Liability into Revenue
- Quiz for Unit 14
- Discussion: Realization of Revenue and Expenses
- Session 7. Accounting Cycle: Preparing Financial Statements
- Unit 15 Preparing Financial Statements
- Quiz for Unit 15
- Unit 16 Closing
- Quiz for Unit 16
- Session 8. Special Journals and Inventory Valuation
- Unit 17 Perpetual and Periodic Inventory Systems
- Quiz for Unit 17
- Unit 18 Credit Sales of Merchandise and Sales Journal
- Quiz for Unit 18
- Unit 19 Credit Purchases of Merchandise and Purchases Journal
- Unit 20 Inventory Valuation Methods
- Quiz for Unit 20
- Unit 21 Cash Receipts Journal and Cash Payments Journal
- Quiz for Unit 21
- Session 9. Bank Accounts and Cash Funds
- Unit 22 Cash and Cash Equivalents
- Quiz for Unit 22
- Unit 23 Checking Accounts
- Unit 24 Reconciling the Bank Statements
- Quiz for Unit 24
- Unit 25 Establishing a Petty Cash Fund
- Quiz for Unit 25
- Discussion: Management of Cash
- Session 10. Classified Financial Statements
- Unit 26 Preparing a Multiple-step Income Statement
- Quiz for Unit 26
- Unit 27 Preparing a Classified Balance Sheet
- Quiz for Unit 27
- Unit 28 Closing Entries and Post-closing Trial Balance for a Merchandising Business
- Quiz for Unit 28
- Session 11. Corporation: Organization and Stockholders’ Equity
- Unit 29 Formation of a Corporation
- Quiz for Unit 29
- Unit 30 Paid-in Capital
- Quiz for Unit 30
- Session 12. Corporation: Dividends, Earnings per Share and Treasury Stock
- Unit 31 Dividends
- Quiz for Unit 31
- Unit 32 Earnings per Share and Treasury Stock
- Quiz for Unit 32
- Session 13. Liabilities of a Corporation: Bonds Payable
- Unit 33 Bonds Payable (1)
- Quiz for Unit 33
- Unit 34 Bonds Payable (2)
- Quiz for Unit 34
- Final Examination
- Final Examination
