美國夏威夷合格訓練機構
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訊息
課程教材
教科書:Pratt, J.《經濟情勢下的財務會計》(Financial
Accounting in an Economic Context)第五版, John Wiley & Sons, Inc. (以下簡稱Pratt) 助教們是教學團隊的重要成員，他們都盡心盡力協助你達成課程目標。助教們也負責輔導課和對習作和考試評分。 如果您選修本課程但是課程進度落後，可與我們談談。如果你是有備而來，這些約談將會有顯著的成效。盡可能地寫出您的問題，並與五個課程的挑戰相聯結。另外，當你對某些概念的理解有困難,應熟悉與章節主題相關的定義和注釋。最重要的對於仍存困惑的問題不要所有隱瞞。並請透過我們的助理約定商談時間。 你的成績評分將按以下比例計算： 項目 百分比 課堂討論參與 10% 習作作業（8次） 15% 期中考 30% 期末考 45% 前四個作業必需由個人獨立完成，透過作業將引導你學習和練習課程資料，因此，我們不允許抄襲他人，要個人親自練習作業。我們希望學生們可以互相討論以理解或深入理解教材內容。 每個組再細分為二個小組，在小組聚會討論案例或作業基礎上完成小組作業,最終交出一個版本的小組作業。小組成員將獲得相同的成績，小組成員應自已控管避免有未實際參與成員情形發生。 你若不確定內部相互討論是否適當時,可諮詢教授或助教 若你認為作業或考試成績有誤，將依下述程式提出重新評分要求：書寫簡短聲明給課程助教並詳述錯誤之處，並標著並提交何次的作業或考試。所有的重新評分申請必需於評分發還後七個工作天內申請，我們並保留是否全部重新評分的權力。 專業行為是建立在互相尊重的概念上。這些行為包括(但卻非只限於下列者)： 出席上課。全部同學會因每堂課的出席和參與而獲益。缺課將影響你的課堂參與成績，你應該坐在適當的位置，並在前方清楚的秀出你的名牌。
準時出席。遲到會打擾教授講課和課堂討論，同時也是對準時的同學不尊重的作為。
減少干擾。在上課時，應關掉手機和傳呼機。你也不應隨意在退席後又重回課堂。課堂開始後，你也應儘量避免私下交談。
專注集中。雖然你可以用筆記型電腦來作筆記，可是你不能用筆記型電腦或其他手提設備在課堂上做其他事務。諸如上網流覽、短線股票買賣、和回覆電郵都是很沒禮貌而且騷擾周邊同學和擾亂課堂的。
充分準備。對每一堂課，你應能有備而來地討論任何指定閱讀資料和回答任何指定的問題，包括領導對當天指定的個案作討論。
尊重他人。你應尊重課堂的所有人。課堂參與的評分是反映同學是否遵守這些原則；學生可因表達寶貴見解而得分，也會因不遵守以上原則而失分的。 每個參與課程的學生遵守上述原則，將會因獲得有價值的知識的肯定，若未遵守上述規定將喪失信任．詳情可參閱史隆學院管理碩士行為規範。 這個課程大綱介紹了課程的目標、教學理念，一些管理問題和日常作業，我們希望它能使你感受到我們致力於能讓你從這堂課獲得寶貴經驗的承諾。 我們的目的是協助你建構一個瞭解財務、管理與稅務報表的架構，與你先前的會計教育是相連續的。比如，”主持”Cooper和Lybrand的教育專案的前任會計學教授Jean
Wyer博士，曾在一次會計博士學會上建議教授們放棄“借”和“貸”。Wyer博士是這樣闡述的： 由於15.515可能與你的期望相當不同的，這個大綱概覽了我們的目標，如何規劃，以及每堂課具體如何構築。 我們以基本的(1)課程挑戰(2)我們課程的規畫的主要特色(3)每次的作業,為策略的要素來幫助你達成我們課程的目的 課程要求分成五個部份（五個挑戰）來幫助你組織學習會計的方法。例如，它們能助你分辨在那種情況是有正確答案的；而那種情況則需要作抉擇取捨。你可以視這些課程要求有若你日後作為資料製作者或是會計資料的使用者時自我反問的一系列問題。你要是想達成課程目標的話，你必須滿足所有五項課程要求而且瞭解它們彼此是如何結合連貫的。 1.
資料之記錄和報導挑戰 作為(會計報表的)製作者(會計師，財務總裁，會計總監，或其他負責人)，在決定對某項經濟活動該如何記錄和該選那種會計原則或稅務考慮後(例如，已決定確認收入，支出作資本化入帳，或申請投資稅務豁免)，你該如何對經濟活動記錄入帳，它對會計報表又會有什麼影響，而你隨後又如何累積這些資訊去製作有關報表？作為會計報表的使用者(投資者，債權人，員工，或其他利益相關者)，面對管理層對其經濟活動的報導及他們在會計原則上的取捨，你會希望瞭解那些數位是如何記錄的而它們又如何影響著會計報表(財務報告，管理報告，和稅務報告)。例如，作為使用者，要是折舊支出是10元，你會想知道這10元是怎樣記錄的而這10元的分錄對財務報表起了些什麼作用。 2. 計算的挑戰 作為製作者,
，在眾多可行的方法中選定對某項經濟活動該如何計算（計量），你又對有關經營活動作了該種計算方法所需要的種種假設後，你該如何計算第一項要求裏報導(提及)的那些數字？作為使用者，在瞭解管理層選用什麼會計程序去製作出第一項要求所指的那些數字，以及處理這些流程所需的資訊，你該如何去計算這些數字？例如，無論你是製作者或是使用者，要是你知道一個零票息債券10年內到期，你會如何利用隱含利率去計算出每期間的利息支出呢？ 3.
判斷能力的挑戰 作為製作者，以你對基本業務活動的瞭解，你對適用的會計原則的抉擇，甚至考慮到你個人動機，你如何選擇會計程序並就相關的評量，認列，與揭露做出判斷？作為使用者，你對業務活動一般知道得比製作者少，你也難以摸透製作者的私心到底是如實報導或是有意虛報，你怎樣去判斷第二項要求裏報導的數字對你決策是否有用？例如，作為使用者，你該如何分析評估管理層計算折舊時所用的那些假設，包括有效壽命，殘餘價值，和將來支出情形？你有可能獲取足夠資訊嗎？理想情況下，你希望獲得哪些額外的相關資訊供決策之用？ 4.
運用上的的挑戰 作為製作者，為了作第三項要求那些判斷，你應如何去盡力瞭解報導的數字如何影響那些決策，，以及這些決定對你自己、你的報告實體、及使用者會有什麼後果？作為使用者，那些報導的數字能如何幫助你作出比較明智的決定呢？例如，你應如何運用它們去衡量報告的實體的績效和你怎樣對這些績效表現與它過往績效表現、競爭者的比較資料、和策略指標來作基準水準的比較分析？作為使用者，要達到第三項要求，你也需要知己知彼地瞭解其他使用者是如何運用這些數字以及他們決策(包括你自己的決策)和後果對管理層報導數字和經營決策的影響。 5.
彙集資料的挑戰 無論你是製作者或是使用者，你該從那裏收集第一至四項要求所需的資料？ 首兩項要求是有關流程相關活動，一般有正確答案而且是跟會計相關的(例如，簿記，按稅法規定辨事，製作管理報告)。傳統上，財務概論課程的重點主要集中在這些要求上。判斷要求是最難掌握的，因為它是跟內容緊密相連的。你從分析實際的經營決策中去學習如何判斷。你愈瞭解需要判斷的問題背後的實務內容，以及更清楚報告主管的性格、動機、和報告的各種選擇變化，你就更有把握去應付複雜的判斷抉擇。彙集資料的要求是其他幾項要求的先決條件。比如，財務報表的使用者必定首先知道公司會在何處說明他們的會計政策，然後他們才能判斷相關的數字的品質(滿足判斷的要求)，他們也必須知道從何處能找到適用的程式去滿足計算上的要求。其他的要求也是互相牽連的。例如，使用者必須知道數字是如何計算的，才能判斷這些數字是否有用。 每次課堂教學、預習與每週的助教輔導均按照下列的指導方針進行：
輔助教材：Intel(英特爾)公司2001公開的年度報告 (下載).
個案（案例）集：包括補充閱讀資料及個案（案例）,可在校內影印到（以下簡稱CP）。
補充教材:為了符合個人的不同學習方式,如果對於本課程有進一步的興趣,或要尋找課程補充資料,可在圖書館中找到下列書籍作為補充教材
Stickney, C., and R. Weil. 《財務會計:觀念、方法與慣例簡介》,第十版,
Thompson/Southwestern, 2003.Kieso, D., and J. Weygandt. 《中級會計學》.第十版.
Wiley, 2001.
助教輔導
每週的助教輔導著重在簿記、報告、計算與發問（找尋挑戰）,助教輔導也可以採個人或小組方式進行。
研究室商談
評分方式
重新評分規定
行為
課程簡介
你不應該再使用以往需要編制平衡表與會計記錄的方式，運用“借”與“貸”觀念來教授會計學，現今電子資訊系統已經沒有了T字帳或日記帳,而學生僅需要去瞭解第一堂課的會計記錄的主要觀念的公式:資產=
負債 + 業主權益
課程的挑戰
課程結構
Course
Materials
Text: Pratt, J. Financial
Accounting in an Economic Context. 5th ed. John Wiley & Sons, Inc.
(Hereafter cited as Pratt) The T.A.s are important
members of the teaching team and are committed to helping you reach the course
objective. They are responsible for the help sessions and for grading most of
the written assignments and exams. If you have been
attending class and help sessions but are still falling behind you are
encouraged to visit us. These meetings will be much more productive if you
come well prepared. Whenever possible try to write out your questions and, if
possible, map them into the five course challenges. In addition, be familiar
with the definitions and notation related to a topic even if you are having
conceptual difficulties. Most importantly, don't tell us that you understand
something when you are still perplexed. Please make appointments through our
secretary. Your grade will be based
on the following weights: ACTIVITY PERCENT Contributions to Class
Discussion 10% Written Homework (8
Assignments) 15% Mid-term Examination 30% Final Examination 45% The first four assignments
are to be done individually and are intended to help you learn and
practice the mechanics of the course material. By this, we mean the work you
turn in must be your own, as opposed to copied from another. This does not
mean you have to do individual assignments in isolation. We expect that you
will need to consult each other in order to understand, or better understand,
the material, and may need assistance. Seeking and giving such assistance is
encouraged. Each team should split
itself into two groups for the purposes of writing-up the group assignments,
though you will likely meet as an entire team to discuss the case or other
material the assignment is based on. Only one copy of each assignment will
need to be turned in for each group. All group members whose names are on the
assignment will receive the same grade. We leave it to each group to control
(or allocate) free-ridership. If you are unsure
whether some particular form of interaction is proper under these rules please
consult your professor and/or T.A. for clarification. If you believe an error
has been made in grading your homework or exam, you may request a regrade by
doing the following: Write a brief note to your T.A. explaining why you think
there is an error and submit both the note and the entire assignment or exam
to which it pertains. All regrade requests must occur within seven (7)
calendar days of the day graded material is returned to the class. We reserve
the right to regrade the entire contents of any submitted assignment or exam. Professional conduct is
built upon the idea of mutual respect. Such conduct entails (but is not
necessarily limited to): Attending
the class. Core classes are required for a
reason, and each class benefits from the attendance and participation of
all students. Your grade for participation will be affected by absences.
You should sit in the appropriate seat and display a legible name card at
all times.
Arriving on
time. Late arrivals are disruptive to both
lectures and class discussion, and show disrespect to those who are on
time. Class starts at 5 minutes after the half hour.
Minimizing
disruptions. All cell phones and pagers
should be turned off during class. You should not leave and re-enter the
class. You should avoid engaging in side conversations after class has
begun.
Focusing on
the class. While you may take notes on
laptops, do not use laptop computers or hand-held devices for other tasks
while in class. Activities such as net surfing, day trading, and answering
email are very impolite and disruptive both to neighbors and the class.
Being
prepared for class. You should be ready to
discuss any assigned readings and to answer any assigned questions for
each day's class, including being ready to open a case assigned for that
day.
Respect.
You should act respectfully toward all class participants. Class participation
grading reflects student adherence to these principles; students gain credit
for contributing valuable insights and students lose credit if they fail to
adhere to any of the above guidelines. See the Sloan School web site for more
information on the MBA Code of Conduct. This course guide
describes the course objective, aspects of our teaching philosophy, some
administrative issues, and the daily assignments for the course. We hope it
will give you a sense of our commitment to help you make the course a
rewarding experience. Our goal is to help you
develop a framework for understanding financial, managerial, and tax
reports. Many at the forefront of accounting education have goals generally
consistent with this course objective. For example, Dr. Jean Wyer, a former
accounting professor and "Dean" of Cooper and Lybrand's educational
programs, told professors at an Accounting Doctoral Consortium to abandon
debits and credits. To paraphrase Dr. Wyer: Because 15.515 is likely
quite different than you might expect, this guide provides an overview of our
objectives, how we plan to get there, and additional details about how each
class will be structured. The essential elements
of our strategy to help you reach the course goal are explained in the
remainder of this guide: (a) the course challenges, (b) key features of the
course game plan, and (c) the daily assignments. The course goal is
divided into five subordinate challenges that can help you organize the way
you learn accounting. For example, they can help you distinguish situations
where there is a correct answer from those where judgment is required. You can
view the challenges as a series of questions you will ask yourself later in
your career as either a preparer or user of accounting information. To reach
the course goal, you must meet all five challenges and understand how they
relate to each other. 1. The Record
Keeping and Reporting Challenge As a preparer
of accounting reports (accountant, chief financial officer, controller, or
other responsible party), having determined the numbers you want to record for
an economic event and having made related accounting or tax policy choices
(e.g., having decided to recognize revenues, capitalize expenditures, or claim
investment tax credits), how do you record this event, how does it impact
accounting reports, and how do you subsequently aggregate information from
this event and others to create these reports? As a user of
accounting reports (investor, creditor, employee, or other stakeholder), given
the accounting numbers management reported for an economic event and their
accounting choices, you will want to know how the numbers were recorded and
how they affect accounting reports. For example, as a user, given a
depreciation expense of $10, you will want to know how it was recorded and how
this entry affects financial statements. 2. The Computation
Challenge As a preparer,
having chosen the accounting method you will use to measure an economic event
from the acceptable alternatives and having made all of the assumptions about
the related business activity that are needed to apply this method, how do you
compute the number reported in challenge 1? As a user, knowing the
accounting procedures management used to produce the numbers recorded in
challenge 1 and the information that was needed to execute them, such as
management's assumptions about the related business activity, how would you
compute them yourself? For example, as a preparer or user, knowing that a
zero-coupon bond matures in 10 years, how do you use the implicit interest
rate to compute the periodic interest expense? 3. The Judgment
Challenge As a preparer,
given your knowledge about the underlying business activity, your choices of
acceptable accounting procedures, and your own incentives, how do you choose
an accounting procedure and exercise related judgment concerning measurement,
recognition, and disclosure? As a user, who has access to less
information than preparers about this business activity and about preparers'
personal incentives to report or misrepresent it, how do you judge the
usefulness of numbers reported in challenge 2 to your decision? For example,
as a user, how do you evaluate the assumptions management made when they
computed depreciation, including the useful life, residual value, and pattern
of future expenses? Do you have access to enough information? Ideally, what
other related information would you like to have to address your decision? 4. The Usage
Challenge As a preparer,
to exercise the judgment in challenge 3, how do you first learn as much as
possible about the decisions that will be influenced by the reported numbers
and the consequences of these decisions on yourself, your reporting entity,
and users? As a user, how can the reported numbers help you make a
more informed decision? For example, how can you use them to assess the
reporting entity's performance and how can you benchmark these performance
measures against their historical counterparts, competitors' comparables, and
strategic targets? As a user, to meet challenge 3, you will also need to know
as much as possible about how others use these numbers and the consequences of
their decisions (and your own) on management's reporting and business
decisions. 5. The Search
Challenge As either a user or a
preparer, how do you locate the information needed to meet challenges 1
through 4? The first two challenges
relate to procedural activities that generally have a right answer and are
most often associated with accounting (e.g., bookkeeping, tax compliance, and
producing managerial reports). Traditionally, introductory accounting courses
have focused almost exclusively on these challenges. The judgment challenge is
the most difficult to master because it is contextual. That is, you learn
judgment by analyzing actual business decisions. The richer the description of
the business context in the practice problems you study and the more you know
about the reporting managers' character and incentives and about reporting
alternatives, the more you will be preparing yourself to deal with complex
judgments. The search challenge is a prerequisite for the other four
challenges. For example, users of financial reports must first know where
companies report their accounting policies to judge the quality of the related
numbers (meet the judgment challenge) and they must know where to find the
appropriate formulas to meet the computation challenge. Some of the other
challenges are also interdependent. For example, users must understand how the
numbers were computed to judge their usefulness. For each session
(defined broadly to include a class with the instructor, its preparation, and
the related weekly T.A. session) the course guide includes a road map with the
following sections:
Supplement Material: Intel Corporation 2001 Annual Report distributed in class
(download).
Case Pack: Includes supplemental readings and cases, available at campus copy
center (hereafter cited to as CP).
Reserve Materials: People have different approaches to learning, and a text
which is good for one person may not be the best for another. If you want to
seek supplementary sources for the course material, or are interested in more
advanced topics, we have placed the following books on reserve in the library:
Stickney, C., and R. Weil. Financial Accounting: An Introduction to
Concepts, Methods, and Uses. 10th ed. Thompson/Southwestern, 2003.
Kieso, D., and J. Weygandt. Intermediate Accounting. 10th ed. Wiley,
2001.
T.A. Sessions
There will be weekly T.A. sessions that focus on the record keeping and
reporting, computation, and search challenges. The T.A.s will also be
available on a limited basis for individual and small-group tutoring.
Office Visits
Grading Procedure
Regrade Policy
Conduct
Introduction to the Course
"You should not be teaching debits and credits; they are a holdover from
the past that were needed to balance entries and accounts before we had
computers. Modern electronic information systems do not have T-accounts or
journal entries, and students need only understand a lesson taught the first
day of an algebra course to master bookkeeping concepts: Assets = Liabilities
+ Owners' Equity."
Course Challenges
Structure of the Classes
中心營運宗旨
聯絡資料