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6 years ago Accounting(ACCT)101: Accouting and Financial Reporting
This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements – the income statement, balance sheet, and cash flow statement – as well as their interpretation.
Accounting courses are open to students beginning in the sophomore year.
Term
- revenue recognition 营业确认
- inventory 存货
- long-lived assets 长期资产
- present value 现值
- long term liabilities长期负债
Accounting(ACCT)102:Strategic Cost Analysis
The first part of the course presents alternative methods of preparing managerial accounting information, and the remainder of the course examines how these methods are used by companies. Managerial accounting is a company’s internal language, and is used for decision-making, production management, product design and pricing and for motivating and evaluating employees. Unless you understand managerial accounting, you cannot have a thorough understanding of a company’s internal operations. What you learn in this course will help you understand the operations of your future employer (and enable you to be more successful at your job), and help you understand other companies you encounter in your role as competitor, consultant, or investor.
Term
- Managerial accounting 管理会计
西方经济学 应用经济学 | 数量经济学（重点学科） 国际贸易学 金融学 管理学门类 | 管理科学与工程（重点学科） | 工商管理（重点学科） | 技术经济与管理 企业管理 会计学