课程描述：这门课是美国大学会计专业的基础课程，本课程将向学生介绍财务会计的基本概念和做法。学生预计将拥有善于执行与会计周期相关的任务，包括编制财务报表的能力。--美国ACCT 2220 Financial Accounting代写，认准EssayPhD--学生们需要通过这门课程发展财务报表分析和财务会计信息分类等必要的技能，以帮助他们在未来的课程中进行决策。

课程目标：

一.学生应通过这门课程的学习能掌握在一个简单的业务中实现整个会计循环的能力，包括：

• 1. 识别和评估交易和其他商业活动。
• 2. 学会做会计分录。
• 3. 做出财务状况、收入、股权变动和现金流量变化报告。

二. 识别并解释财务报表和会计报表的各个组成部分和这些陈述所代表的商业惯例。

三. 运用财务报表分析方法，有效地分析和有效地运用财务比率得出一个组织的流动性、偿债能力和盈利能力的状况。

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Course Description

The course will introduce students to the fundamental concepts and practices of Financial Accounting. Students are expected to become adept at performing the functions related to the accounting cycle,including the preparation of Financial Statements. Students are expected to develop the skills necessary for financial statement analysis and using financial accounting information to assist them in future courses in decision making.

Course Learning Outcomes

The learning outcomes of this course are:

i. Identify and measure transactions and other events

ii. Prepare transactional, adjusting and closing journal entries

iii. Present the financial position, income, changes in equity and changes in cash flow

• 1. Perform all functions of the accounting cycle for a simple business, including:
• 2. Identify and explain the components of each of the financial statements and the accounting and business practices that these statements represent.
• 3. Apply financial statement analysis using common financial ratios to analyze and effectively communicate the condition of an organization’s liquidity, solvency and profitability.

Knowledge and Understanding:

1) Demonstrate an understanding of the processes of accounting that lead to the creation of financial statements

2) Demonstrate the ability to analyse and interpret financial accounting information

Indicative Content

This course will cover the following content:

Week of: Textbook Chapter Description

Jan 11 Chapter 1 The purpose and use of financial statements

Jan 18 Chapter 2 A further look at financial statements

Jan 25 Chapter 3 The accounting information system

Feb 1 Chapter 4 Accrual accounting concepts

Feb 8 Chapter 5 Merchandising operations

Feb 15 WINTER BREAK

Feb 22 Chapter 5 and 6 Reporting and analyzing inventory

Feb 29 Chapter 7 Internal control and cash

Mar 7 Chapter 8 Reporting and analysing receivables

Mar 14 Chapter 9 Reporting and analysing long-lived assets

Mar 21 Chapter 9 and 13 Statement of cash flows

Mar 28 Chapter 13 Statement of cash flows

Apr 4 Chapter 14 Performance measurement

Teaching and Learning Practices Lectures: The course is based on an active 12-week semester. In our view the most effective and efficient use of classroom time aims at reinforcing or clarifying what the student has tried to learn on an individual basis before entering the classroom. For this reason, it will be assumed that the student has carefully read the assigned material and made a reasonable effort to prepare solutions to the assigned practice problems PRIOR to the class.

In class, the lectures will consist of clarifying material and completion of in-class problems.

Students will also be provided with a schedule of practice problems along with solutions (see below). These problems are selected from the end-of-chapter problems of the textbooks. The schedule and solutions will be posted on Courselink. Students are strongly encouraged to complete these problems as the course progresses.

Course Resources

Required Texts:

FINANCIAL ACCOUNTING: Tools for Business Decision Making. Sixth Canadian Edition, Kimmel, Weygandt, Kieso, Trenholm, and Irvine. Available at both campus book stores.

Important Note: Previous editions of the text are NOT recommended and will not be supported by your instructor. A copy of the text will be placed on reserve at the Library.

This course uses a variety of materials and resources. One of your primary resources will be the Courselink website. All announcements and updates will be posted here. Check this site often.

Course Policies

Grading Policies

Two term exams are scheduled for this class. They are 1 hour and 15 minutes in length and held in your regular classroom during class time. Each term exam focuses on specific material covered, but the term and final exams are CUMULATIVE. Requests regarding re-weighting of marks allocated due to a poor performance on an exam will not be considered. There is no re-weighting of exams. IF YOU ARE ILL AT THE TIME OF THE TERM EXAM YOU ARE REQUIRED TO COMMUNICATE (VIAEMAIL) ANY ILLNESS TO YOUR INSTRUCTOR BEFORE THE EXAM. The email communication should be sent to your instructor before the exam time and should include the following information: full name, student number, course code, section enrolled and your explanation for missing the exam. All necessary documentation (medical note) supporting your absence must be delivered to your instructor within 5 business days of the exam. The weight of the missed exam will be added to the final exam; there are no make-ups for the term exams.

Also note: issues with marking will only be addressed at the time the exams are handed back (in class). You MUST write your term exams in the class you are registered in! Course Policy regarding use of electronic devices and recording of lectures Electronic recording of classes is expressly forbidden without consent of the instructor. When recordings are permitted they are solely for the use of the authorized student and may not be reproduced, or transmitted to others, without the express written consent of the instructor. University Policies

Academic Consideration

When you find yourself unable to meet an in-course requirement because of illness or compassionate reasons, please advise the course instructor in writing, with your name, id#, and e-mail contact. See the academic calendar for information on regulations and procedures for Academic Consideration:http://www.uoguelph.ca/registrar/calendars/undergraduate/current/c08/c08-ac.shtml

Academic Misconduct

The University of Guelph is committed to upholding the highest standards of academic integrity and it is the responsibility of all members of the University community, faculty, staff, and students to be aware of what constitutes academic misconduct and to do as much as possible to prevent academic offences from occurring. University of Guelph students have the responsibility of abiding by the University's policy on academic misconduct regardless of their location of study; faculty, staff and students have the responsibility of supporting an environment that discourages misconduct. Students need to remain aware that instructors have access to and the right to use electronic and other means of detection. Please note: Whether or not a student intended to commit academic misconduct is not relevant for a finding of guilt. Hurried or careless submission of assignments does not excuse students from responsibility for verifying the academic integrity of their work before submitting it. Students who are in any doubt as to whether an action on their part could be construed as an academic offence should consult with a faculty member or faculty advisor. The Academic Misconduct Policy is detailed in the Undergraduate Calendar:

Accessibility

The University of Guelph is committed to creating a barrier-free environment. Providing services for students is a shared responsibility among students, faculty and administrators. This relationship is based on respect of individual rights, the dignity of the individual and the University community's shared commitment to an open and supportive learning environment. Students requiring service or accommodation, whether due to an identified, ongoing disability or a shortterm disability should contact the Student Accessibility Services as soon as possible. Course Evaluation Information

Please refer to the Course and Instructor Evaluation Website

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