|
Chapter
|
Contents
|
hours
|
|
1,2
|
Definition of accounting, transaction analysis and accounting equation and financial statements
|
6
|
|
2
|
Analyzing and processing transactions and trial balance
|
8
|
|
3
|
Adjusting accounts and preparing financial statements
|
6
|
|
4
|
Closing process and finishing accounting cycle
|
6
|
|
5
|
Accounting for merchandise purchases and sales, completing the accounting cycle for merchandisers
|
8
|
|
6
|
Inventory basics, Inventory costing under perpetual system, valuing inventory at LCM and the effects of inventory errors
|
6
|
|
7
|
Fundamental system principle, special journals and subsidiary ledger
|
6
|
|
8
|
Internal control, control of cash, banking activities and band reconciliation
|
8
|
|
9
|
Accounting for accounts receivable and notes receivable and disposing of receivable
|
8
|
|
10
|
Accounting for plant asset, natural resources and intangible assets
|
6
|
|
11
|
Characteristics and liabilities, known liabilities, estimated liabilities, contingent liabilities
|
6
|
|
12
|
Basics of bonds, bond issuances, bond retirement and long-term notes payable
|
6
|
|
13
|
Basics of investments, reporting of non-influential investments and influential investments
|
6
|
|
14
|
Corporate form of organization, common stock and preferred stock, dividend payment, treasury stock
|
6
|
|
Financial statement analysis
|
Financial ratio analysis
Common size statement
Trend analysis
|
6
|
|
Final Examination
|
50%
|
|
Mid-term Examination
|
30%
|
|
Two tests
|
10%
|
|
Homework assignments and class participation
|
10%
|
|
Total
|
100%
|