开始时间: 04/22/2022 持续时间: Unknown
大学或机构: Emory University(埃默里大学)
At the time of the first large-scale human societies ten thousand years ago, accounting began to reduce events to numbers to capture and bring meaning to data gleaned from economic interactions. Over the millennia, accounting concepts and techniques evolved to quantitatively analyze and resolve business, economic, and social issues of concern to decision makers. This course examines the underlying concepts, processes, and accountability function of accounting and the scientific foundation for why accounting fulfills such an important role in both ancient and modern societies.
1. Foundations: The Accounting Story of Business is Built from Data on Economic Transactions
A. The Origins of Accounting in Ancient Mesopotamian Transaction Artifacts
B. Accounting and the Invention of Writing
C. Modern Analogs to Mesopotamian Clay Tablets: Bits, Bytes, and Internal Control
2. Economic Measurement Based on Accounting Data: The Balance Sheet
A. Ancient Traders’ Questions: Why Do Humans Count Their Stuff?
B. Where did Numbers Come From?
C. Measurement and Valuation by Numbers
D. The Accounting Equation and the Balance Sheet as Measurement of Financial Health at a Moment in Time
3. Economic Exchange and Internal Business Processes for Tracking Economic Events
A. Exchange in Gift Economies versus Economies with Money
B. Accounting Records, Honesty, and Sustaining Reciprocal Exchange
C. The Duality of Exchange and the Italian Method of Double-Entry Bookkeeping
D. Accounting Profits: The Accounting Equation Expanded
E. Accounting Profits as a Guide in Discovering Profitable Exchanges
4. The Income Statement: Metrics for How the Corporation Creates Value
A. The Rise of Long-Lived Corporations and the Need to Measure Income Regularly
B. Where did Accounting Principles Come from, and Why are They Necessary?
C. Accrual Accounting Income: Possibilities for Measuring Long-Run Business Performance
5. The Cash Flow Statement: A Complement to the Balance Sheet and Income Statement
A. Cash Flow: Sources and Uses from Operating, Investing, and Financing Decisions
B. Operating Cash Flow versus Accrual Income
C. Measuring Cash Exchanges in Operations and the Need for Internal Controls
6. Accountability to Corporate Stakeholders: Shareholders, Creditors, Customers, and Government
A. Shareholders: Capital Gains & the Legitimacy of Dividends
B. Creditors: Protection of Principal and Control in Liquidation
C. Customers: Evaluation of Product Quality and Durability
D. Government: The Need for Accounting Information in Taxation and Regulation
E. The Role of the Accountant Profession: Evolution in Response to Crises, Regulation, and Changing Expectations for Corporate Governance in Modern Society
7. Accounting and the Human Brain
A. Human Cognition, Historical Origins of Double-Entry, and Growth of the Corporation
B. If Accounting is So Counterintuitive, Why does our Brain do So Much of it?
C. Implications for Business Complexity and Information Overload
D. Big Data and Artificial Intelligence: How Has Accounting Been Transformed by Massive Increases in Computing Technology?
8. Accounting in Business Performance Evaluation and Risk Assessment
A. Tools for Analyzing Business Performance: Profitability and Sustainability
B. Risk Assessment: What is it, what do we do about it, and what role does accounting play?
C. The Future of Accounting: Will accounting play an important future role, or will become an over-regulated commodity?