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Hong Kong Community College
CCN2101 Financial Accounting
Tentative Teaching Plan
Semester Two 2012/2013

Subject Leader

Barbara Ngai (Office: S1308, Tel: 3746 0219, email: ccbngai@hkcc-polyu.edu.hk)

Subject Lecturers

Aggie Chei (Office: S1317, Tel: 3746 0214, email: ccaggie@hkcc-polyu.edu.hk) Jason Cheng (Office: S1336, Tel: 3746 0171, email: mkcheng@hkcc-polyu.edu.hk) Newton Shum (Office: S1316, Tel: 3746 0226, email: ccnewton@hkcc-polyu.edu.hk) Daphne Wong (Office: S1429, Tel: 3746 0346, email: ccdaphne@hkcc-polyu.edu.hk) Helen Wong (Office: S1427, Tel: 3746 0228, email: cchelen@hkcc-polyu.edu.hk) Peggy Yau (Office: N1224b, Tel: 3746 0887, email: ccpeggy@hkcc-polyu.edu.hk)

Learning Outcomes

The learning outcomes of this course are:

➢ Understand the assumptions, principles and conventions underlying financial accounting process. ➢ Appreciate the role and importance of accounting information in assisting decision-making in a business context. ➢ Undertake the work involved in the recording, processing, summarizing and reporting phases of an accounting cycle. ➢ Apply relevant accounting concepts and principles in the preparation of financial statements. ➢ Apply fundamental analytical tools for the interpretation of financial statements.

Tentative Teaching Schedule

|Week No. |Lecture |Tutorial |Remarks | |1 | |No tutorial class. |Chapter 1 | | |Accounting: Information for Decision Making | | | |2 | |Ch.1: Ex1.4, 1.7, 1.9, 1.13, 1.14 |Chapter 2 | | |Basic Financial Accounting | | | |3 | |Ch.2: Ex2.2, 2.4, 2.6; P2.4A, 2.9A |Chapter 3 | | |The Accounting Cycle: Capturing Economics | | | | |Events | | | |4 |The Accounting Cycle: Accruals and Deferrals |Ch.3: Ex3.1, 3.6, 3.8; P3.3A, 3.4A |Chapter 4 | |5 | |Ch.4: Ex4.1, 4.7, 4.14; P4.1A, 4.5A |Chapter 5 | | |The Accounting Cycle: Reporting Financial | | | | |Results | | | |6 | |Ch.5: Ex5.2, 5.4; P5.2A, 5.6A |Chapter 6 | | |Merchandising Activities | | | | | | | | |7 |Inventories and the Cost of Goods Sold |Ch.6: Ex6.2, 6.6, 6.7, 6.10, 6.12; |Chapter 8 | | | |P6.2A(a-d) | | |8 | |Ch.8: Ex8.2, 8.6, 8.7, 8.8; P8.1A, 8.2A, |Chapter 7 + Supplementary | | |Financial Assets (Part 1) |8.3A |Exercises (Libby, 6th ed) | |9 | |Ch.7: Ex, 7.5, 7.8(a-b); P7.1A,...
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