- トップ
- Deakin University
- 「Financial Accounting」を含む授業
- AbayadeeraNadana先生の「Financial Accounting」の評価一覧
Deakin University
AbayadeeraNadana先生の「Financial Accounting」の評価一覧
【Deakin University】AbayadeeraNadana先生が担当する「Financial Accounting」には、1件の授業評価が寄せられています。授業の充実度は星5.0点、楽単度は星5.0点です。会員登録・ログインをして、在学生による評価とシラバスの内容をもとに、授業の選択・履修登録の参考にしましょう。
kox さんの授業評価
| 学部 学科 | 商学部 会計 |
|---|---|
| 担当の先生名 | AbayadeeraNadana先生 |
| 授業種別 | 専門科目 |
| 出席 | ほぼ毎回とる |
| 教科書 | 教科書必要 |
| 授業の雰囲気 | - |
| テスト |
前期/中間：
テストのみ 後期/期末： テストのみ 持ち込み： 教科書ノート持ち込み不可 |
| テストの方式や難易度 | - |
| コメント 授業の内容や学べたこと |
This unit commences with a description of the who, what, when, where and why of financial reporting. It addresses these questions by looking at a conceptual framework for financial reporting and the theoretical foundations of historical cost accounting. A detailed examination of the recording process follows and we introduce double entry recording is introduced, which provides a framework for maintaining business records. Starting with the analysing and recording of general transactions, students advance to the recording of more specialised transactions including merchandising, closing entries, and those needed for certain partnership and company transactions. Some appreciation of where the figures contained in these reports are obtained is gained with the aid of Computer Assisted Learning (CAL) programs called The Accounting Equation and the General Ledger Program. These programs assist in analysing the effect of transactions on ‘the actual accounting equation’, represented by the financial statements. Further opportunities to extend knowledge of the importance of computers in the recording process, are provided via the introduction of a commercial software package, QuickBooks Pro. To achieve success in this unit the first step is to develop a strong understanding of the conceptual framework that guides accounting. This must be complemented by a sound practical knowledge of the recording and reporting process. An ability to assess the overall quality of the system and communicate any issues or shortcomings is also required. The question to keep in mind as students study this unit is “Do the theoretical concepts and their practical application in accounting systems achieve the desired objectives, and if not, what alternatives exist?” |
| 授業を 受けた時期 |
- |
| 評価 |
|
(2013/04/17) [1420917]
