| Fundamental Accounting |
|
|
|
|
|
|
|
|
|
| Fall 2018 |
|
|
|
|
|
| Course Information |
|
|
| Course Title |
|
Fundamental Accounting |
|
| Days & Times |
|
Friday 9:00-11:30 AM |
|
| Teacher |
|
Chinese name: Wang Lin, PHD, American CPA, Chinese CPA. |
|
| English name : Lynn Wang |
|
|
| Mobile Phone |
|
1.337E+10 |
|
| Wechat 13370571966 |
|
|
| QQ |
|
|
93677388 |
|
| Email |
|
93677388@qq.com |
|
|
|
| We will use our QQ Group or Wechat Group as our main platform of class communication. Please check our QQ Group or Wechat Group weekly for updates, handouts, assignments and other course materials. You should ask questions in QQ Group or Wechat Group publicly instead of asking questions privately, and other students’ answering questions is encouraged. |
|
| It’s your responsibility to download and print the course materials posted on our QQ Group or Wechat Group and bring them to class. You are also required to bring the textbooks and slides to class. Each student must accept the responsibility for course preparation. Thus, for each class, every student must study the assigned chapters and attend the lectures. In addition, each three classes will be followed by a graded quiz. |
|
| This course will be interactive in that the instructor will randomly ask students questions and students can also pause the presentation when you really do not understand. |
|
|
|
|
|
| Course Pre-requisites, Co-requisites, and/or Other Restrictions |
|
| There are no academic prerequisites for the course. Although we will work with numbers in the course, the only required math knowledge is addition, subtraction, multiplication, and division. |
|
|
|
|
|
| Course Description |
|
| This course includes 9 chapters which depicts the fundamental accounting cycle and explains the specific items on the financial statements.. |
|
|
|
|
|
| Student Learning Objectives |
|
| Assist you to know about the fundamental accounting knowledge and accounting treatment , therefore understand the information on the financial statements. |
|
|
|
|
|
| Quizzes, Exams, Grading Policy |
|
|
|
| Quizzes: |
|
| There will be for closed-book, closed-note quizzes in this course this semester. See the schedule attached for the dates of the quizzes. Each quiz will last about 30 minutes. The format of each quiz will be 5 multiple choice questions..and two task-based simulations. |
|
|
| Exams: |
|
| There will be one closed-book, closed-note exams in this course in the end of this semester. The final exam will last about 100 minutes. The format of the exam will be multiple choice questions and task-based simulations. |
|
|
|
| Grading Policy: |
|
| Your final grade in this course is assigned as follow: |
|
|
Points |
|
| Final exam…………………… |
30 |
|
| class participation |
20 |
|
| Quizzes…………………........ 20 |
|
| Homework…………………………30 |
|
| TOTAL |
|
100 |
|
|
|
|
|
|
|
| Course & Instructor Policies Regarding Attendance, Homework |
|
|
|
| Attendance: |
|
|
|
| Attendance for every class is expected. It is critical to your success that you attend each class and take notes during the lectures. You should come to class prepared, which means that you should have read the assigned slides. As a courtesy to others, please turn off your mobile phones while in the classroom. |
|
|
|
| Homework: |
|
|
|
| Each chapter of our textbook ends with exercises. You are required to work all the exercises assigned by the teacher for each chapter. |
|
|
|
|
|
| These descriptions and timelines are subject to change at the discretion of the Professor. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tentative Schedule |
|
| Note: This schedule should be considered tentative and is subject to change. Changes will be announced in class and/or on QQ or Wechat. Students are responsible for changes in the schedule even if they were not in class when the change was announced. |
|
|
| Date |
Content |
Reading |
|
| 10/26/2018 |
Syllabus |
|
|
| Ch.2 Basic Financial Statements |
|
| 11/02/2018 |
Homework Explanation |
|
|
| Ch.3 The Accounting Cycle: Capturing Economic Events |
|
| 11/09/2018 |
Homework Explanation |
|
|
| Ch.4 The Accounting Cycle: Accruasl and Deferrals |
|
| 11/16/2018 |
Quiz 1 |
|
|
| Homework Explanation |
|
| Ch.5 The Accounting Cycle: Reporting Financial Results |
|
| 11/23/2018 |
Homework Explanation |
|
|
| Ch.5 The Accounting Cycle: Reporting |
|
| 11/30/2018 |
Homework Explanation |
|
|
| Ch.7 Financial Assets |
|
| 12/07/2018 |
Quiz 2 |
|
|
| Homework Explanation |
|
| Ch.7 Financial Assets |
|
| 12/14/2018 |
Homework Explanation |
|
|
| Ch.8 Inventories |
|
| 12/21/2018 |
Homework Explanation |
|
|
| Ch.8 Inventories |
|
| 12/28/2018 |
Quiz 3 |
|
|
| Homework Explanation |
|
| Ch.9 Plant and Intangible Assets |
|
| 01/04/2018 |
Homework Explanation |
|
|
| Ch.9 Plant and Intangible Assets |
|
| 01/07/2018 |
Homework Explanation |
L |
|
| Ch.10 Liabilities |
|
| 01/11/2018 |
Homework Explanation |
|
|
| Ch.10 Liabilities |
|
| Ch.11 Stockholders’ Equity |
|
| 01/14/2018 |
Quiz 4 |
|
|
| Homework Explanation |
|
| Ch.11 Stockholders’ Equity |
|
|
Final Exam |
|
|
|
|
|