1-5
Introduction to the course
➢ Course introduction
Accounting principle Financial accounting Total 12 chapters Emphasis: decision making Totally American accounting
Accounting Division
Hang Dian 2009
1-4
What does the course provide?
➢General objective
American accounting principle and financial accounting
➢Specific objective
Accounting Division
Hang Dian 2009
TEXTBOOK
1-6
Financial & Managerial Accounting
The Basis for Business Decisions
FOURTEENTH EDITION
Williams
Accounting Division
Special terms
Text reading
Accounting Division
Hang Dian 2009
1-9
Final examination
➢Multiple choice ➢True or false ➢Exercise (tentative) ➢Special terms
Accounting Division
Haka
Bettner
Hang Dian 2009
1-7
Language issue
➢My preference
examination and assignment: English oral language: Chinese
➢Accounting professor not English professor
➢Identify and discuss integrity of information system.
Accounting Division
Hang Dian 2009
Economic activities
1-1
WELCOME TO THE CLASS
Accounting Division
Hang Dian 2009
1-2
Accounting in English
Instructor: Lu Jiuqin Public email box:
hdu2008accounting@ Password: hdu2008
➢ Time: Monday ➢ Academic hours and credit:
32 2 credits
➢ Score
Final exam: 80% Assignment (individual assignment): 20% Attendance policy: 2 points/absence, application ahead exception
➢Explain the importance of managerial accounting
information for internal parties – primarily management – in terms of the objectives and the characteristics of that information.
Accounting Division
Hang Dian 2009
Class Study Method
1-8
---dependinChinese accounting
Is it possible?
➢Get the main idea of each chapter ➢Finish assignment ➢Self study
Hang Dian 2009
1-12
Learning Objectives
➢Discuss the role of accounting information in making
economic decisions and the significance of accounting systems in generating reliable accounting information.
Graduate entrance examination and CPA examination
Work technique and competitiveness
➢Additional objective
Earning credit
Accounting Division
Hang Dian 2009
Hang Dian 2009
1-10
Question about the course?
Accounting Division
Hang Dian 2009
1-11
Chapter ACCOUNTING:
1 INFORMATION FOR
DECISION MAKING
Accounting Division
➢Explain the importance of financial accounting information
for external parties – primarily investors and creditors – in terms of the objectives and the characteristics of that information.
Private email: hduljq@
Accounting Division
Hang Dian 2009
1-3
Why choose the course?
➢Graduate program preparation? ➢CPA Examination? ➢Work preparation? ➢Credit? ➢Follow other students?