图 书 馆
15.515财务会计15.515 Financial Accounting |
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| 课程网址: | http://ocw.mit.edu/courses/sloan-school-of-management/15-515-fina... |
| 主讲教师: | Prof. George Plesko; Prof. Kin Lo; Prof. Richard Frankel |
| 开课单位: | 麻省理工学院 |
| 开课时间: | 信息不详。欢迎您在右侧留言补充。 |
| 课程语种: | 英语 |
| 中文简介: |  |
| 课程简介: | Our goal is to help you develop a framework for understanding financial, managerial, and tax reports. The course goal is divided into five subordinate challenges that can help you organize the way you learn accounting: The record keeping and reporting challenge The computation challenge The judgment challenge The usage challenge The search challenge The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events generating them. Restricted to first-year Sloan MBA students. Acknowledgements Acknowledgment is hereby given to Professor G. Peter Wilson for his authorship of the following content in this course: The Five Challenges (see Syllabus and Lecture 1) "What Do Intel and Accountants Have in Common?" (see Lecture 1) A Conceptual Framework for Financial Accounting (see Lecture 1) |
| 关 键 词: | 财务会计; 平衡帐簿; 权责发生制; 财务报表; 资产负债表; 现金流量表 |
| 课程来源: | 信息不详。欢迎您在右侧留言补充。 |
| 最后编审: | 2018-11-10：lyt |
| 阅读次数: | 31 |