1、 e! e! e! Instructor: Jian Xue (薛健)Education:BS. MS: Tsinghua University (China)Ph.D.: Carnegie Mellon University (U.S.)Experience:Hong Kong University of Science & TechnologyContact information:Office: Weilun Building, 201APhone: 6277.3116Email: Office hour: each Friday afternoon 2:00-3:00Teaching

2、AssistantThursday class:Chao Dou (竇超) Contact information: Phone , Office Hour: Fri. 8:30pm-9:30pm, Shunde Building Grand Floor Friday class: Wukang Wen (文武康) Contact information: Phone , Office Hour: Fri. 8:30pm-9:30pm, Shunde Building Grand floor What is Accounting?Myth and Fact about AccountingMy

3、th #1Accounting requires a lot of math and therefore it is hard.Fact #1Basic financial accounting requires only simple algebra.Myth and Fact about AccountingMyth #2Accounting is simply a mechanical application of a set of rules. It is very dry and dull.Fact #2Accounting requires a lot of professiona

4、l judgment. It is a challenging and exciting field.Myth and Fact about AccountingMyth #3Accounting is about technicalities and the numbers are not very useful since the rules are arbitrary.Fact #3Accounting numbers are widely used in making important business decisions.Course ObjectivesWhat is accou

5、nting?Accounting is informationAccounting is the language of businessTo introduce students to the concepts and principles of accounting.To analyze, record and report business transactions.To learn how to prepare and interpret financial statements. Course MaterialsLibby, Libby, and Short. Financial A

6、ccounting, 7th edition, McGraw-Hill.Lecture notes (available from the course website).牛角包一樣的會計，馬津，北京出版集團公司Course website: Logon your username & password, Syllabus, announcements, lecture notes, problem solutions, and a discussion boardCheck the website & print out the teaching notes before each clas

7、sGradingTotal points: 100Quiz: 5 quizzes. 15 pointsHomework (1 points for each chapter) 11 pointsClass Participation (attendance, questions, suggestions, etc.) 4 pointsGroup Research Project: 15 pointsFinal Exam 55 pointsNo make-up exams will be given except for medical reasons supported by proper d

8、ocumentation provided by doctors.Late homework will not be accepted.Dos & DontsBe honest!Do read the chapter before classDo ask questions if you are not clearDo turn off your cell phones while in classDont arrive late or leave earlyDont play games (laptop, cell phone games, etc) in class.Dont chat in class. Your participation is highly encouraged and appreciated, but please raise your questions to the instruc