约克大学最火爆的课程之一。

Specific Learning Objectives

1. Discuss how financial accounting is used to measure, evaluate and communicate an enterprise’s performance, financial position and cash flows to decision makers (investors, creditors, managers, regulatory bodies, financial analysts, etc.).

2. Name the four basic financial statements, identify their purpose and define items that would be reported by most businesses on these statements.

3. Recognize how accounting principles and standards of financial statement presentation and disclosure, together with accounting system design, filter information and determine what is, and just as importantly, what is not, reported.

4. Define and provide examples of fundamental accounting principles and concepts and list the attributes of useful information and identify sources of generally accepted accounting principles

5. Define accrual accounting and explain why it requires management to make estimates and

assumptions that affect the reported amounts of assets and liabilities and why actual results could differ from those estimates.

6. Account for cash, accounts and notes receivable, inventory, other current assets, capital assets (including goodwill), current and long-term liabilities, and owners’ contributions/distribution transactions and prepare simple financial statements for service and merchandising operations.

7. Discuss, citing relevant criteria, the accounting policy choices for revenue recognition, bad debts, inventory cost-flow assumption and amortization

8. Identify the relevant information (including the time value of money) required for receivable, inventory, capital asset and long-term liability valuation adjustments.

9. Compute and classify the revenues, expenses, gains and losses associated with changes in assets and liabilities.

10. Compute and classify the cash flows from operating, financing and investing activities and prepare a simple cash flow statement using both the direct and indirect approach.

11. Name common books and records of business entities, and recognize technology’s role in their design

12. Create and maintain simple business records, using both manual techniques and accounting software, for a few transactions of a simple service business and differentiate accounting and spreadsheet software.

13. Recognize the need (and for public issuers the regulatory requirement), for maintaining controls over financial reporting

14. Identify and provide examples of controls common to most businesses and describe the risks these controls are designed to prevent or detect including segregation of duties and the frequent reconciliation of accounting records to the underlying assets and liabilities.

15. Recognize both the contribution of financial accounting to resource allocation decisions and the inherent limitations of financial statement analysis for these same decisions

16. Locate annual reports, financial statements and public securities filings and understand the

continuous disclosure requirements for public issuers

17. Recognize that accounting systems are unique and accountants jobs interesting because, while financial reports are standard, the systems that produce them are usually challenging to design, govern, and manage as they are designed not only to prepare financial statements but also to (a) meet regulatory requirements for tax, payroll, securities and other compliance reporting, (b) safeguard assets, (c) gather information needed for running the business and optimizing resources and (d) prevent and detect errors and fraud in operate differently to produce different products and services with different organizational structures, different risks and different resources.

18. Compare and contrast financial accounting techniques of enterprises with personal financial planning techniques

19. Describe the different types of accountants with which an enterprise would interact (including financial statement, tax and payroll auditors) and the services these accountants provide.

20. Recognize the role of professional judgment and ethics in the measurement, evaluation and communication of financial position and performance.

21. Recognize that accounting is evolving rapidly in response to globalization, increasingly complex business transactions, the shortening of time frames within which investors and creditors expect to receive continuously disclosed financial information, changes in technology, capital markets, and the shift from physical to knowledge based enterprises

学习目标：

1讨论如何使用财务会计来衡量、评估企业的业绩、财务状况和现金流，并将其传达给决策者（投资者、债权人、管理者、监管机构、财务分析师等）。

2列出四个基本财务报表，确定它们的用途，并定义大多数企业在这些报表上要报告的项目。

3认识到会计原则和财务报表列报和披露准则，以及会计制度设计，如何过滤信息，确定哪些是报告的，哪些是未报告的。

4定义和提供基本会计原则和概念的示例，列出有用信息的属性，并确定公认会计原则的来源

5解释为什么精算要求管理层作出影响资产和负债报告金额的估计和假设，以及为什么实际结果可能与这些估计不同。

6对现金、应收账款和应收票据、存货、其他流动资产、资本资产（包括商誉）、流动和长期负债以及所有者出资/分配交易进行会计核算，并为服务和商品销售业务编制简单的财务报表。

7引用相关准则，探讨收入确认、坏账准备、存货成本流量假设与摊销的会计政策选择

8确定应收账款、存货、资本资产和长期负债估值调整所需的相关信息（包括货币时间价值）。

9计算并分类与资产和负债变动相关的收入、费用、损益。

10计算并分类经营、融资和投资活动产生的现金流量，并使用直接法和间接法编制一份简单的现金流量表。

11列出商业实体的常见书籍和记录，并认识到技术在其设计中的作用

12创建和维护简单的业务记录，使用手工技术和会计软件，为一些简单的服务业务的交易，并区分会计和电子表格软件。

13认识到维持对财务报告的控制的必要性（以及对公开发行人的监管要求）

14识别并提供大多数企业常见的控制措施示例，并描述这些控制措施旨在防止或检测的风险，包括职责分离和会计记录与基础资产和负债的频繁对账。

15认识到财务会计对资源分配决策的贡献以及财务报表分析对这些决策的内在局限性

16查找年度报告、财务报表和公共证券文件，了解公开发行人的持续披露要求

17认识到会计系统是独特的，会计工作也很有趣，因为虽然财务报告是标准的，但产生这些系统的系统通常在设计、管理和管理方面都具有挑战性，因为它们不仅是为了编制财务报表，而且是为了（a）满足税务、工资、证券和其他合规报告，（b）保护资产，（c）收集运营业务和优化资源所需的信息，（d）防止和检测错误和欺诈，以生产具有不同组织结构、不同风险和不同资源的不同产品和服务。

18企业财务会计技术与个人财务计划技术的比较

19描述一个企业将与之互动的不同类型的会计师（包括财务报表、税务和工资单审计员）以及这些会计师提供的服务。

20认识到职业判断和职业道德在衡量、评估和沟通财务状况和绩效方面的作用。

21认识到随着全球化、日益复杂的商业交易、投资者和债权人期望获得持续披露的财务信息的时限缩短、技术、资本市场的变化以及从实体企业向知识型企业的转变。

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