会计学原理约翰·J·怀尔德版上海交通大学

课程要求
作业：课后做习题。每章会布置三到四 个作业题，必须按时完成。 期末考试：闭卷 小组项目：公司财务分析，案例讨论， 以小组为单位完成
课程要求Hale Waihona Puke Baidu评价体系
• Class Participation (5%)
• Homework Assignments (20%) • Final Exam (60%) • Group Project (15%)
答疑安排
• E-mail: sqhao@sjtu.edu.cn
Fundamental Accounting Principles
Wild/Larson/Chiappetta 18th Edition
Chapter 1
Accounting in Business
Misconception - Accounting is Bookkeeping?
Share Price ($)
44 43 42 41 40 39 38 37 36 35 34 33
6月8日 6月9日 6月10日 6月11日 6月12日 6月13日 6月14日
Date
6月15日 6月16日 6月17日 6月18日 6月19日 6月20日 6月21日 6月22日
Accounting Information and Stock Price
Accounting Information and Stock Price
• Best Buy Co. Inc
– Fiscal Quarter (Feb,11 – May, 10, 2010)
– Quarterly Earnings Announcement: June 15, 2010 – Consensus EPS: $ 0.50 – Reported EPS: $ 0.36 – Surprise (-28%)
• Conceptual Chapter Objectives • Analytical Chapter Objectives • Procedural Chapter Objectives
The Accounting Process
Economic Activities
Accounting links decision makers with economic activities and with the results of their decisions.
Accounting Information
Actions (decisions)
I’m Not An Accounting Major
Accounting is the language of business, and trying to run a business without understanding accounting information is analogous to trying to play sports without understanding the rules.
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主要教学参考书
Financial & Managerial Accounting – The Basis for Business Decisions (14th Edition) Williams,
Haka, Bettner & Carcello McGraw Hill （ISBN: 978-0-072-99650-0）
Bookkeeping is the clerical side of accounting— the recording of routine transactions and day-today record keeping.
Professional accountants are involved more with the interpretation and use of accounting information than with its actual preparation.
Best Buy Co. Inc
Why Accounting?
• Hong Kong Stock Exchange (0388)
Why Accounting?
• Hong Kong Stock Exchange (0388)
– 2007.12, share price HK$ 270, Put Option, right decision? – 2008.8.27 share price HK$ 102, Call Option, right decision? – Intrinsic value of stock!!! – need information to make decision – Accounting provide the information!
Information Economics
• Information Asymmetry
信息不对称
• Moral Hazard Problem
道德风险
Content
• Concepts • Transaction Analysis Exercise • Ratio: ROA
Objectives
– 会计学-企业决策的基础（财务会计分册），第14版，机械工业出版社，2008年 – 中文版: 会计学-企业决策的基础 (财务会计分册) 第13版 冯正权等译，机械工业出版社 2006 年
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有关财经网站： finance.yahoo.com; www.csrc.gov.cn; www.casc.gov.cn
课程要求--教材与辅助资料
• 教材 Fundamental Accounting Principles (18 edition), John Wild, Kermit Larson and Barbara Chiappetta, McGraw Hill
• • 会计学原理 （第18版）， 约翰.J.怀尔德, 克米特.D.拉森, 巴巴拉.基亚佩塔 著, 崔学刚, 饶菁 改编, 中国 人民大学出版社 ISBN: 978-7-300-07904-2/F.2696