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Tsinghua University Department of Accounting

This document provides information about an accounting principles course taught at Tsinghua University, including instructor details, teaching assistant details, course objectives, required materials, course description and policies, grading, and a tentative schedule. The course is taught by Dr. Jian Xue and covers key accounting concepts and principles to help students analyze and interpret financial statements. It requires a textbook, includes quizzes, homework, projects and a final exam for assessment.

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William Yang
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104 views

Tsinghua University Department of Accounting

This document provides information about an accounting principles course taught at Tsinghua University, including instructor details, teaching assistant details, course objectives, required materials, course description and policies, grading, and a tentative schedule. The course is taught by Dr. Jian Xue and covers key accounting concepts and principles to help students analyze and interpret financial statements. It requires a textbook, includes quizzes, homework, projects and a final exam for assessment.

Uploaded by

William Yang
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Tsinghua University

Department of Accounting
Principle of Accounting (Fall 2020)

Instructor: Dr. Jian Xue (薛健)


Office: Room 201A, Weilun Building
Phone: 62773116
Email: [email protected]
Office hours: Each Wednesday 13:00-14:00

Teaching assistants:
Friday morning class:
Guoqing Ge (葛国庆) Phone: 15213307618 Email: [email protected]
Haojing Guo (呙昊婧) Phone: 18931613135 Email: [email protected]

Friday afternoon class:


Qian Zhang (张乾): Phone: 13522864765 Email: [email protected]
Xiangyun Han (韩湘云) Phone: 18813086500 Email: [email protected]

TA Office hours: Sun. 8:30pm-9:30pm

Course Website: http://learn.tsinghua.edu.cn/

I. Course Objectives:
1. To introduce students to the concepts and principles of accounting.
2. To analyze, record and report business transactions.
3. To learn how to prepare and interpret financial statements.

II. Required Course Materials:


1. Libby, Libby, and Short. Financial Accounting, 8th edition, Global Edition,
McGraw-Hill.
清华大学教参平台供大家在线浏览，阅读步骤如下：
- 访问 reserves.lib.tsinghua.edu.cn
- 登录（用户名和密码同 info）
- 搜索“Financial Accounting”，打开对应教材即可阅读全文
2. Handouts (available from the course website).
3. 牛角包一样的会计，马津，北京出版集团公司。

III. Course Description


Accounting is a dynamic subject which is evolving rapidly in recent times. It is also a
highly political process with a number of players or interest groups involved in the
process of setting the accounting standards. As the language of business, accounting
plays a very important role in managing business organizations and in particular, large
multinational corporations. Any person who wants to work for a business organization
(or own a business as a proprietor, partner or shareholder) should have a thorough
understanding of this language of business. Knowledge of accounting would also help
those who want to deal with businesses (as suppliers, franchisees, etc.). Therefore, it
is very important that you learn accounting by getting a good understanding of its
basic concepts, principles and underlying logic as well as by actually doing problems.
Do not learn accounting mechanically. Learn accounting by doing it.
This course serves as a base on which you can develop your business and especially
accounting knowledge. By the end of this course, you should be able to (1)
Understand, and can explain in own words, about the major principles governing
financial accounting; (2) Prepare financial accounting records and reports; and (3)
Analyze and interpret financial accounting information, and use accounting
knowledge to explain and predict real world economic phenomenon. To accomplish
this global goal, lecturing is far from enough; problem solving, in-class discussion,
regular tests, and case solving are also important. In addition, detailed cognitive
learning objectives must be established before studying and will be emphasized in
each lecture.

IV. Grading (tentative and subject to changes):


Total points: 100
1. Quiz: 5 quizzes. – 15 points
2. Homework (1 points for each chapter) – 12 points
3. Class Participation (attendance, questions, suggestions, etc.) – 3 points
4. Group Research Project: 15 points
5. Final Exam – 55 points

* No make-up exams will be given except for medical reasons supported by proper
documentation provided by doctors. Late homework will not be accepted.

V. Course Policy

1. General approach: The general approach of this course is lecturing, problem-


solving, and discussions. Students who read the chapter before attending classes
will benefit the most from the class presentations. As an alternative, students may
study the lecture notes ahead of classes.

2. Methods of learning: I believe that there are many ways to learn and each student
should choose the appropriate ones for him/her. I also believe that learning can be
fun when we support each other, so I encourage cooperation and group endeavor.
However, it is important to point out that any form of dishonesty or plagiarism is
strictly forbidden in this class. Free-riding in group work is also highly
discouraged. You are encouraged to discuss with your fellow-students as well as
the TA and myself any difficulties you may encounter while working through this
course, but you should do that as a way to enhance your understanding of the
subject, rather than to minimize your own effort.

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3. Quizzes: During the course of the semester, there will be a total of five quizzes for
3 points each. There will be no make-up quizzes.

4. Homework problems: You are required to turn in homework problems before the
beginning of each class in the following week. You may do the problems in
groups, but you should write down your answers independently.

5. Practice problems: You will not learn accounting unless you have considerable
practices. Several textbook problems from each chapter are selected for your
practice, and the solutions are posted on the web. You are encouraged to practice
other problems as well. In order to perform well in the examinations, it is essential
for you to solve all the problems.

6. Group Research Project: The group project is to analyze and compare three
companies’ financial statements. The requirements include a written report and a
presentation. Students will be assigned to groups. This will be your “formal
group.” You will learn to work with this group, just like what you will do when
you go to work. 60% of the scores will be based on the content of the research
papers you produce and the rest 40% on the presentations. To prevent free-rider
problem, the scores will be adjusted based on peer evaluation within each group.

7. Classroom behavior and participation: Maintaining proper discipline and


conducting yourself in a responsible manner are of utmost importance for not only
learning from this class but also for your own personal development. At the same
time, students are encouraged to answer questions, raise questions and make
suggestions for improving your learning experience. A part of the course grade
would be allotted to class participation/discipline.

8. Course Schedule: The tentative course schedule is provided at the end of the
syllabus.

9. Resources on the web: Logon with your own username and password, you will
find a lot of important resources including course syllabus, announcements,
lecture notes, handouts, problems solutions, discussion boards. Please use these
resources to your advantage.

10. General: I strongly encourage you to discuss with me any problems that you may
encounter with this course as soon as they arise. It is a bad idea to allow problems
to accumulate because the cost of solving a problem increases fast as time goes on.
In this course, each chapter builds on the previous chapters. It is like constructing
a building – the foundation first, then the ground floor, then the first floor, and so
on. If you have problems in the earlier parts, you will not be able to understand
the later parts. Hence, it is very important to be serious with your studies right
from the beginning.

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VI. Other issues

1. Course objectives relating to accounting content: Your instructor will emphasize


conceptual issues in her lectures. The students are expected to focus on the concepts
underlying accounting techniques and to avoid simple memorizing or rote-learning.
If you study this course “mechanically”, without understanding the underlying
principles and concepts, you will find it very difficult to do well in this course, not to
mention succeeding the later accounting courses.

2. Course objectives relating to “soft skills”: These objectives are secondary to the
ones relating to “accounting content” and hence, this course attempts to merely lay
the foundation and expects the students to develop these “soft skills” during the rest
of their educational career. This course would give opportunities to the students to
work in groups (both formal groups assigned by the instructor as well as informal
groups formed by students themselves), to make a presentation in the class and to do
a “writing project”. In general, this course would encourage students to work in
groups. Students would derive greater benefit by using English as their language of
communications for their group activities as well as for all their personal
communication, if possible. The best way to improve your language-skills is to use
that language in your day-to-day conversations.

3. Class Behavior
Maintaining proper discipline and conducting yourself in a responsible manner in the
class, are of utmost importance for not only this course but also for your own personal
development. Students are required to arrive in time. At the same time, students are
encouraged to raise questions and to participate actively in the class.

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Course Schedule  Principle of Accounting

(This schedule is tentative and subject to changes)

Week Topics Chapter Homework (第 Practice


八版) Problems
(第八版)
1 Introduction to Chap.1 E1-3, E1-7, E1- E1-4, E1-6, E1-9,
Financial Statements 11 AP1-2
2 Balance Sheet Chap.2 E2-3,E2-7, E2- E2-4, E2-13, E2-16,
11, P2-3 P2-2
3 Q1+ Income Statement Chap.3 E3-3,E3-4, E3- E3-5, E3-6, E3-8,
13, P3-7 E3-16
4 Adjustment Process Chap.4 M4-2,E4-7,E4- E4-3, E4-16, E4-17,
14 P4-2, COMP4-2
5 Adjustment Process Chap.4 P4-6
6 Q2 + Sales Revenue, Receivables, Chap.6 M6-6,E6-2, E6- E6-1, E6-6, E6-12,
and Cash 8, E6-11 E6-22, P6-3
7 Cost of Goods Sold Chap.7 M7-6,E7-7, E7- E7-5, E7-9, E7-12,
11, E7-16 P7-2, P7-5
8 Q3 + Long-term Assets Chap.8 M8-6,E8-5, P8-6 E8-4, E8-6, E8-12,
P8-1, P8-7
9 Liabilities & bond Chap.9, Chap. E9-2, P9-5 E9-1, E9-7, P9-2,
10, Chap.14 P9-6, E11-11
10 Q4 + Owners’ Equity Chap.11 M11-5,E11-9, E11-6, E11-14, E11-
E11-24, P11-3, 22, AP11-2
11 Accounting for Investment Appendix E ME-2,EE-5 EE-2, PE-1, M12-2,
AP12-4
12 Statement of Cash Flow Chap.12 M12-2，E12- E12-6, E12-8, E12-
4,E12-5, P12-6 10, P12-2，AP12-1
13 Outside speech by invitation

14 Q5 + Presentation
15 Presentation
16 New Year’s Day (No class)

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