Mã Môn học: ACC 304
Tên Môn học: Kế Toán Tài Chính 2
Số ĐVHT: 3 Tín Chỉ
Môn học Song hành:
Không có
Mô tả:
Prerequisites: Principles of Accounting 1, Finacial Accounting 1
There are two types of goals for this course: critical thinking and content. I think the most important type is critical thinking. During this course you will be challenged to obtain information, analyze the information, make observations about the data, draw hypotheses, consider alternative courses of action, draw conclusions about the data and then apply the content portion of the course to make decisions. With respect to content in this course, you will increase your understanding of:
• The political process and institutional structure used in the determination of financial accounting standards.
• The conceptual framework underlying financial accounting and its importance in supporting standard-setting process.
• The accounting cycle and its specific steps and key accounting documents.
• Financial reporting requirements and the major financial statements included in periodic reporting.
• Applying accounting issues to IFRS/FASB procedures relating to cash, receivables, inventory, plant assets, natural resources and intangibles.
• Transaction analysis, recording classification, summarization and reporting procedures in the accounting cycle.
• The information contained in the financial statements.
