course outline

course outline - The University of Hong Kong Faculty of...

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1 The University of Hong Kong Faculty of Business and Economics School of Business Course Syllabus and Outline BUSI 1002ABC Introduction to Accounting Semester I, 2009/2010 I. COURSE INFORMATION Course Name: Introduction to accounting Prerequisite: Nil Textbook: John J. Wild Ken W. Shaw Barbara, Principles of Financial Accounting, 19 th edition, The McGraw-Hill Companies, Inc. Textbook Supporting Website: www.mhhe.com/wildFAP19e Reference: J.R. Williams, S.F. Haka, M.S. Bettner, J.V. Carcello, Financial Accounting, 13 th edition, 2008, McGraw-Hill International Edition. Instructor: Dr. Chunlin Mao Email:clmao@business.hku.hk Tel: 2857-8345 Office: 722, Meng Wah Complex Tutor: BUSI1002_AB: Mary Ma Office: G02 May Hall Phone: 2241-5003 Email: mlizhi@hkusua.hku.hk BUSI1002_C: Christina Ho Office:Room618,Meng Wah Complex, Phone: 2857-8341 Email: ccyho@business.hku.hk II. COURSE DESCRIPTIONS The purpose of this course is to introduce students to the concepts of financial accounting and its underlying assumptions. This introductory accounting course assumes no prior academic knowledge of accounting and is designed for both accounting and non-accounting majors. We will discuss how to prepare and how to use financial statements. We will also talk about the limitations of financial statements. The presentation will consist of moderately technical expositions of concepts and material. Throughout the course we will illustrate applications of accounting principles with real examples.
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2 III. COURSE OBJECTIVES 1. Provide students with basic concepts and principles of financial accounting; 2. Help students comprehend the framework of accounting theory, the basic accounting cycle, and financial statement preparation; 3. Develop students’ ability to use financial accounting information in different decision-making scenarios; 4. Summarize the basic nature of the accounting profession; 5. Develop students’ awareness of ethical issues in financial reporting. IV. INTENDED LEARNING OUTCOMES (ILOs) On completion of this course, students will be able to: ILO1 . Describe the basic accounting concepts and principles used in preparing the financial statements; ILO2 . Explain, identify, classify, measure, record and report financial information; ILO3 . Prepare and report public companies’ financial statements: Balance Sheet, Income Statement and Cash Flow Statement; ILO4 . Employ analysis and application skills in using the financial information to make business decisions; ILO5 . Identify and evaluate the ethical dilemmas in financial reporting; ILO6 . Demonstrate effective communication skills. V. ALIGNMENTS OF PROGRAM AND COURSE ILOs Program ILOs Course ILOs 1. Acquisition and internalization of knowledge of accounting, business and economics ILOs 1 & 2 & 3 2. Application and integration of knowledge ILOs 3 & 4 3. Inculcating professionalism and leadership ILOs 4 & 5 & 6 4. Mastering communication skills ILO 6 VI. TEACHING AND LEARNING ACTIVITIES (TLAs) TLA1. Situation: Interactive lectures
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This note was uploaded on 05/04/2011 for the course STAT 1302 taught by Professor Smslee during the Spring '10 term at HKU.

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course outline - The University of Hong Kong Faculty of...

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