週次 |
日期 |
單元主題 |
Week 1 |
9/17 |
Introduction/ Overview of financial reporting |
Week 2 |
9/24 |
Financial statements Formats |
Week 3 |
10/01 |
The Mechanics of Accounting: Accounting Equation, Balance sheet, statement of comprehensive income |
Week 4 |
10/08 |
Journal entries (Dr, CR) |
Week 5 |
10/15 |
Accrual accounting, revenue recognition, unrecorded receivables, unrecorded liabilities, prepaid expenses, and unearned revenues |
Week 6 |
10/22 |
Case: IPHONE |
Week 7 |
10/29 |
Valuing accounts receivables
Inventory function
|
Week 8 |
11/05 |
Case: Bausch & Lomb |
Week 9 |
11/12 |
Mid-term |
Week 10 |
11/19 |
Analysing financial statements |
Week 11 |
11/26 |
PPE/ Intangible assets
Depreciation/amortization
PPE/ Intangible assets
Depreciation/amortization
|
Week 12 |
12/03 |
Case: Delta and Singapore Airline |
Week 13 |
12/10 |
Investments/ long-term liabilities |
Week 14 |
12/17 |
Equity
/ Case: Silic (A) and (B) |
Week 15 |
12/24 |
Equity |
Week 16 |
12/31 |
Presentation |
Week 17 |
1/07 |
Presentation |
Week 18 |
2015/01/14 |
Final Exam |