41
ACCT1101
INTRODUCTION TO FINANCIAL
ACCOUNTING
Chapter 4
Completing the Accounting Cycle
Fall Semester, 2012
42
P1
BENEFITS OF A WORK SHEET
Aids the
preparation of
financial
statements.
Reduces
possibility of
errors.
Links accounts
and their
adjustments
31
ACCT1101
INTRODUCTION TO FINANCIAL
ACCOUNTING
Chapter 3
Adjusting accounts and preparing financial
statements
Fall semester, 2012
32
C1
THE ACCOUNTING PERIOD
33
C2
ACCRUAL BASIS VERSUS CASH
BASIS
Accrual Basis
Revenues are
recognized when
earned and ex
21
BUSI1002
INTRODUCTION TO FINANCIAL
ACCOUNTING
Chapter 2
Analyzing and recording transactions
Fall semester, 2012
22
C1
ANALYZING AND RECORDING
PROCESS
Analyze each transaction and
event from source documents
Prepare and analyze
the trial balance
Record
11
ACCT1101
INTRODUCTION TO FINANCIAL
ACCOUNTING
Chapter 1
Accounting in business
Fall semester, 2012
12
LECTURER SAMMY FUNG
Education
B.A. in Accountancy (Washington State University)
MBA (HKUST)
Ph.D in Accountancy (CUHK)
Professional Qualifications
Cer
The University of Hong Kong
Faculty of Business and Economics
ACCT1101 (J, K & L)
Introduction to Financial Accounting
Fall Semester, 2012 - 13
Course Syllabus & Outline
1
I. LECTURER & TUTOR INFORMATION
Lecturer:
Dr. Sammy Fung (Ph.D. & CPA (HK)
Teaching
Thinking on the Margin
Ka-fu WONG
September 17, 2012
Cost and benet principle
Should I do activity X ? Cost and benet principle says I should do activity X if any only if the benet of doing
activity X is larger than its cost.
For instance, X can be a cup
THE UNIVERSITY OF HONG KONG
FACULTY OF BUSINESS AND ECONOMICS
School of Economics and Finance
ECON 1210 Introduction to Economics I
Fall Semester, 2012
Subclass
A
B
C
D
Time
Monday 3:30p.m. to 5:20p.m.
Thursday 3:20p.m. to 4:20p.m.
Monday 9:30a.m. to 12:2
CHAPTER 3
Demand and Supply: Why are the crabs of QiBaShi more expensive
than the real crabs?
The last chapter (exchanges and comparative advantage) shows that there is a potential gain from trade and
such gain from trade may drive specialization at times
CHAPTER 1
Thinking like an economist Cost and Benet Analysis
1.1. Should we enlarge the class size?
Consider the choice of class size of an introductory microeconomics.
1
Suppose we are considering two dierent
class sizes: a big section of 300 students or
MATH1211/2211/2012-13(1)/A1
THE UNIVERSITY OF HONG KONG
DEPARTMENT OF MATHEMATICS
MATH1211/2211 Multivariable Calculus
2012-2013 1st Semester: Assignment 1
Due date: 2012 October 5 (Friday), 5:00pm.
Note: do not just give a numerical or yes/no answer. In
MATH1211/11-12(1)/Tu4/TNK
THE UNIVERSITY OF HONG KONG
DEPARTMENT OF MATHEMATICS
MATH1211 Multivariable Calculus
2011-12 1st Semester: Tutorial 4
Date of tutorial classes: October 67.
(The section/problem numbers in the following refer to those in the text
MATH1211/2211/2012-13(1)/Tu1
THE UNIVERSITY OF HONG KONG
DEPARTMENT OF MATHEMATICS
MATH1211/2211 Multivariable Calculus
2012-13 1st Semester: Tutorial 1
Date of tutorial classes: October 1-5.
1. Give a set of parametric equations for the plane determined
DEPARTMENT OF MATHEMATICS
THE UNIVERSITY OF HONG KONG
Tutorial 6 for Math 1211
2011-2012, second semester
*For those problems quoted from the textbook, if necessary, please refer to there for the
pictures and additional explanations.*
1. (4.1) Find the rs
DEPARTMENT OF MATHEMATICS
THE UNIVERSITY OF HONG KONG
Tutorial 9 for Math 1211
2011-2012, second semester
*For those problems quoted from the textbook, if necessary, please refer to there for the
pictures and additional explanations.*
1. Determine whether
DEPARTMENT OF MATHEMATICS
THE UNIVERSITY OF HONG KONG
Tutorial 5 for Math 1211
2011-2012, second semester
*For those problems quoted from the textbook, if necessary, please refer to there for the
pictures and additional explanations.*
1. Let f (x, y ) = x
DEPARTMENT OF MATHEMATICS
THE UNIVERSITY OF HONG KONG
Tutorial 8 for Math 1211
2011-2012, second semester
*For those problems quoted from the textbook, if necessary, please refer to there for the
pictures and additional explanations.*
1. Please carry out
DEPARTMENT OF MATHEMATICS
THE UNIVERSITY OF HONG KONG
Solution to Tutorial 8 for Math 1211
2011-2012, second semester
1. Please refer to Solution to Tutorial 7.
2.
2
2
f (x(t) x (t) dt =
f ds =
0
0
x
3 14 4
6t3 12 + 22 + 32 dt =
t
2
2
= 24 14.
0
3. We den
THE UNIVERSITY OF HONG KONG
DEPARTMENT OF MATHEMATICS
MATH1211 Multivariable Calculus
2011-12 Second Semester: Assignment 5
Due date: 2012 April 30 (Monday), 5:00pm.
*For those problems quoted from the textbook, if necessary, please refer to there for the
THE UNIVERSITY OF HONG KONG
DEPARTMENT OF MATHEMATICS
MATH1211 Multivariable Calculus
2011-12 Second Semester: Assignment 3
Due date: 2012 March 26 (Monday), 5:00pm.
*For those problems quoted from the textbook, if necessary, please refer to there for the
THE UNIVERSITY OF HONG KONG
DEPARTMENT OF MATHEMATICS
MATH1211 Multivariable Calculus
2011-12 Second Semester: Assignment 2
Due date: 2012 Feb. 27 (Monday), 5:00pm.
*For those problems quoted from the textbook, if necessary, please refer to there for the