会计学原理英文课件0.pptVIP

Welcome! Welcome! Welcome! ? Instructor: Jian Xue (薛健) Education: BS. MS: Tsinghua University (China) Ph.D.: Carnegie Mellon University (U.S.) Experience: Hong Kong University of Science Technology Contact information: Office: Weilun Building, 201A Phone: 6277.3116 Email: xuejian@ Office hour: each Tuesday afternoon 3:00-4:00 Teaching Assistant Monday class: Chunshuang Qu 曲春爽 Contact information: Phone: Email: quchsh.06 @ Office Hour: Fri. 7:30pm-8:30pm, Shunde Building grand floor  Tuesday class: Ao Deng 邓傲 Contact information: Phone Email: dengao.06@ Office Hour: Tue. 7:30pm-8:30pm, Shunde Building Grand Floor  What is Accounting? Myth and Fact about Accounting Myth #1 Accounting requires a lot of math and therefore it is hard. Fact #1 Basic financial accounting requires only simple algebra. Myth and Fact about Accounting Myth #2 Accounting is simply a mechanical application of a set of rules. It is very dry and dull. Fact #2 Accounting requires a lot of professional judgment. It is a challenging and exciting field. Myth and Fact about Accounting Myth #3 Accounting is about technicalities and the numbers are not very useful since the rules are arbitrary. Fact #3 Accounting numbers are widely used in making important business decisions. Course Objectives What is accounting? Accounting is information Accounting is the language of business To introduce students to the concepts and principles of accounting. To analyze, record and report business transactions. To learn how to prepare and interpret financial statements. Course Materials Libby, Libby, and Short. Financial Accounting, 6th edition, McGraw-Hill. Lecture notes (available from the course website). 牛角包一样的会计，马津，北京出版集团公司 财务会计学，徐经长，中国人民大学出版社 Course website: Logon your username password, SEM students: your own Non-SEM students: Monday class: username: s048 password: kk0032 Tuesday class: username: s053 password: cq03