文档介绍：IMBA Financial Accounting
Instructor: Guohua Jiang (姜国华)
University of California, Berkeley (加州大学伯克利分校)
田长霖,陈省身,李远哲,赵元任,张爱玲, 钱颖一。。。
Most recent Nobel Prize winners: Daniel McFadden (2000), e Ackerlof (2001)
What a “great” time for accounting?
Or isn’t it? Accounts: angels or devils? You may hate them, but you have to have them
2002, the year of accounting
Enron, , e W. Bush, Dick Cheney
Blame accounting on anything, from investor losses to Saddam Hussein hiding nuclear weapon
But we stay cool!
Time Magazine: Persons of the Year 2002: Whistleblowers
Cynthia Copper of
Colleen Rowley of FBI
Sherron Watkins of Enron
When you think of accountants, what es up to your mind?
The Father of Accounting-Luca Pacioli (1445-1517)
He wrote a famous mathematics book
In one chapter he invented double-entry accounting system
He taught Leonardo Da Vinci perspective and proportionality. The knowledge was used to paint “the Last Supper”
Dow Jones Industrial Average 1930-2002
DJIA, NASDAQ 1990-2002
Back to Square One: DJIA 1998-2002