ACCT101 Introduction to Accounting

Summer, 2001/2002, HKUST Business School


This is my first teaching and I am very happy with my students' evaluation

Teaching Evaluation Detail Report

  Q3. Course Overall Q4-6. Course Summary Q14. Instructor Overall Q15-26. Instructor Summary
  Mean Std. Dev. Mean Std. Dev. Mean Std. Dev. Mean Std. Dev.
Section 77.6 15.1 76.2 16.7 81.5 16.8 77.4 20.2
Course 76.2 16.3 72.4 19.4 75.3 22.6 73.8 21.2
Department 76.2 16.3 72.4 19.4 75.3 22.6 73.8 21.2

Required Text (1) Stice J.D., Stice E.K., Albrecht W.S. and Skousen K.F.  Survey of Accounting, 1999 edition, South-Western College Publishing and (2) Handouts which will be distributed in the class (Some of the handouts are already placed in the web.)

Course Schedule

Week

Date

Chap. No.

Topic

Class Problems

Homework Problems

Tutorial  Problems

1

 

Jun. 11

Jun. 12

 

9

Introduction and Conduct of the course

 

Accounting Information: Users & Uses

Intro. To Management Accounting (pp. 390-5; pp. 397-9; pp. 414-7) 

 

E1-1, 2, 6, 10

P2-2,8

(Due Jun. 18)

Case 1-3

E2-3

Jun. 13

Jun. 14

2

Financial Statements: An Overview

SKIM: PP. 48-50 F.S. Analysis 

P2-9,13

2

 

Jun. 18

Jun. 19

Jun. 20

Jun. 21

3

The Mechanics of Accounting

(Additional handout to be distributed)

This chapter is very important, pls attend all lectures.

P3-8

P3-2,6,9

(Due Jun. 25)

P3-7

3

Jun. 25

Jun. 26

4

Quiz 1 on Jun. 25 covering Ch. 1 to Ch. 3

Operating Activities – Inflows

SKIM: pp. 150-1 Assessing …. Receivables

P4-1,2

P4-3,5

E5-2

P5-5,7,8

(Due Jul. 2)

E5-7

Jun. 27

Jun. 28

5

Operating Activities – Expenditures

SKIM: pp. 185-6 A Comparison of All Inventory Costing  Methods

SKIM: pp. 197-201 Op. Cycle Ratios

 

E5-18

P5-1,4

4

 

 

 

 

 

 

Jul. 2

Jul. 3

  

6

Quiz 2 on Jul. 2 covering Ch. 4 and Ch. 5

 Financing Activities 

SKIP: pp 232-3 Mortgage Payable;

SKIP: pp. 233-6 Lease Obligations;

SKIM: pp.250-3 Accounting … Repurchases;

SKIM: pp. 258-9 Using Fin. Ratios … ;

 (Focus on pp.239-250 and pp. 254-258 )

P6-3,7,9

 

E6-9

P6-12

(Due Jul. 9)

 

Jul. 4

Jul. 5

 

 

Lecture on Auditing

Lecture on HK Taxation

(Handout will be posted on webpage)

Special consultation session provided by Jiwei Wang from 11:00 to 11:50 on Jul. 5.

 

Mid-Term Examination will cover up to Chapter 6

Scheduled on Saturday 06 July 2002, from 9:30am -12:30pm in Room 4334 (Lift 3)

Full details will be announced in the class

5

Jul. 9

Jul. 10

7

Investing Activities 

SKIM: pp. 300-4 Accounting for Intangibles;

SKIP: pp. 290-1 Deciding …. Asset;

SKIP: pp. 304-315 From “Why Cos. Invest in Other Cos.” up to the end of the chapter.

E7-8

P7-3,4

P7-7,8

P8-6, 9, 10

(Due Jul. 16)

P7-5

 

Jul. 11

Jul. 12

8

Statement of Cash Flows

P8-4,5

6

Jul. 16

Jul. 17

9

Introduction to Management Accounting

Quiz 03 on Jul. 17 covering Ch. 7 – Ch. 8

 

E9-4,5

P10-7,8

(Due Jul. 23)

P10-11

Jul. 18

Jul. 19

10

Cost Systems (pp. 428-450 only)

SKIP: pp. 451-467 “Cost Accumulation in Merch. Org.” to the end of the chapter

P10-9,10

7

Jul. 23

Jul. 24

11

Analysing Cost-Volume-Profit Relationships

P11-3,5,8

P11-2,4,6,10

P14 - 6,10,13

(Due Jul. 29)

P11-12,17

 

Jul. 25

Jul. 26

14

Non-Routine Decisions & Relevant Information

Lecture on Information Technology

Quiz 04 on Jul. 26 covering Ch. 9 – Ch. 14

E14-14

P14-5,7,9

Final Examination is scheduled on Thursday 01 August 2002, from 9:30am to 12:30pm in Room 3007 (Lift 3)

Full details will be announced in the class