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ƒAdministrative matters ƒDiscussion of Accounting ƒ Why is accounting interesting? ƒ Why do we need accounting? ƒCourse objective ƒ Sophisticated financial statement user ƒAn overview of information in financial statements complete information of accounting

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Discussion of Accounting
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Discussion of Accounting
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An accountant’s functions include
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Balance Sheet: Investments and Financing
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Corporate Accounting
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Long-lived Assets
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„ Understand how the matching principle
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Inventory
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Receivables and Revenue Recognition
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Receivables and Revenue Recognition
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Financial Statement Analysis
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Course summary of Accounting
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Accounting for Business Combinations
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Depreciation and Deferred Taxes
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Accounting for Marketable Securities
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Accounting for Leases
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Time Value of Money
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Accounting for Long-Term Debt
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Current Liabilities and Contingencies
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