Tiêu đề Chapter 1.pdf ✅

Chapter 1-1 Principles of accounting
Chapter 1-2 Principles of accounting ⚫ Course overall objectives: provide students with an introduction to the preparation and interpretation of financial accounting reports
Chapter 1-3 Course objectives ⚫ Explain basic accounting concepts, assumptions, principles. ⚫ Analysis the effect of transactions to financial position of an accounting entity. ⚫ Explain the roles of source documents and T accounts in recording transactions. ⚫ Describe accounting cycle and steps in accounting cycle. ⚫ Record daily transactions; adjusted accounts and close the book at the end of accounting period. ⚫ Prepare a simple set of financial statements. ⚫ Do accounting for merchandising activities.
Chapter 1-4 Content Topic 1 – Introduction to accounting (1) Topic 2 – Accounting equation & basic financial statements (2) Topic 3 – Recording transactions (2) Topic 4 –Adjusting entries (2) Midterm test (1) Topic 5 – Completing accounting cycle (2) Topic 6 – Accounting for merchandising operation (3) Final test (1)