美国哈佛大学Harvard经济金融类视频课程
Spring 2006
ACCT E-100 Financial Accounting Principles
金融会计原理
This course introduces the generally accepted principles that govern an entity's financial accounting system and the income statement and balance sheet that are the principal end products of the system. Students learn how accounting information is used to evaluate the performance and financial status of an organization, both by managers within the organization and by shareholders, lenders, and other outside parties. (4 credits)
ACCT E-120 Managerial Accounting
管理会计学
This course teaches students how to extract and modify costs in order to make informed managerial decisions. Planning is covered by topics including activity-based costing, budgeting, flexible budgeting, cost-volume-profit analysis, cost estimating, and the costs of outsourcing. Control is covered by topics including standard costing, variance analysis, responsibility accounting, and performance evaluation. Emphasis is placed on cost terminology (the wide variety of costs), cost behavior, cost systems, and the limitations concerning the use of average costs. Prerequisite: introductory financial accounting course, or the equivalent. (4 credits)
ECON E-10a Principles of Economics
经济学原理
The course deals with basic economic principles that help us understand the process of decision making by individuals and societies. We analyze the fundamental economic activities of production, distribution, exchange, and consumption at both the micro and macro level. Besides developing an understanding of the functioning of a free market system, we also critically examine the controversies that surround the use of public policies for the greater common good. Prerequisite: a working knowledge of elementary algebra and geometry.
(4 credits)
FINC E-100 Principles of Finance
金融学原理
This course provides an introductory survey of the field of finance. It examines the instruments and institutions that make up the financial system of the modern economy, such as bonds, the stock market, and derivatives. Along the way, standard concepts and tools of financial analysis are introduced: present discounted value, option value, and the efficient markets hypothesis. Recent developments in the field, especially the application of psychology to financial markets (called behavioral finance), are also discussed. Prerequisite: high school algebra. (4 credits)
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