財(cái)務(wù)會(huì)計(jì)學(xué)雙語(yǔ)-教學(xué)大綱

1、財(cái)務(wù)會(huì)計(jì)學(xué)（雙語(yǔ)）教學(xué)大綱課程編號(hào)：040634A課程類(lèi)型：口通識(shí)教育必修課口通識(shí)教育選修課口專(zhuān)業(yè)必修課 V口專(zhuān)業(yè)選修課口學(xué)科基礎(chǔ)課總學(xué)時(shí)：64講課學(xué)時(shí)：64 實(shí)驗(yàn)（上機(jī)）學(xué)時(shí)：學(xué) 分：4適用對(duì)象：財(cái)稅學(xué)院（國(guó)際班）專(zhuān)業(yè)先修課程：會(huì)計(jì)學(xué)原理一、課程的教學(xué)目標(biāo)This intermediate financial accounting course builds on the basic understanding that you should have acquired in BasicFinancial Accounting or an equivalent introductory co

2、urse. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies. The broad aim of this course is to present the concepts

3、, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise.二、教學(xué)基本要求The prerequisite for this course is the introductory courseFinancial Accounting Fundamen

4、tals or equivalent. Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which can be gained from any standard business mathematics text.In this course we will study theory relating to accou

5、nting cycle, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Studentsability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the questions.Grading Guidelines:The fo

6、llowing are guidelines on the grading and their weightings:Question ItemPercent WeightingParticipating and assignments, including mid term exam30%Term-end Exam70%Exam GuidelinesThe following are guidelines on the type of questions and their approximate weightings:Question ItemPercent WeightingMultip

7、le-choice questions30% to 40%Short-answer questions10% to 20%Quantitative problems50% to 60%Qualitative/worksheet-related questions10% to 20%三、各教學(xué)環(huán)節(jié)學(xué)時(shí)分配教學(xué)課時(shí)分配廳p京下內(nèi)谷講課實(shí)驗(yàn)課業(yè)分析合計(jì)1Chapter 14152Chapter 240.553Chapter 330.544Chapter 430.535Chapter 530.536Chapter 64147Chapter 75158Chapter 81 +自學(xué)0.519Chapter

8、 941410Chapter 1040.5411Chapter 11514合計(jì)40848四、各章教學(xué)內(nèi)容TextbookFinancial & Managerial Accounting -The Basis for Business Decisions 16th edition, W川iams, Haka, Bettner, CarcelloChapter 1Accounting Information for Decision Making. To discuss accounting as the language of business and the role of accounti

9、ng information in making economic decisions. To discuss the significance of accounting systems in generating reliable accounting information, and understand the five components of internal control per COSO s Internal Control Integrated Framework. To explain the importance of financial accounting inf

10、ormation for external parties primarily investors and creditors in terms of the objectives and the characteristics of that information.To explain the importance of financial accounting information for internal parties primarily management in terms of the objectives and the characteristics of that in

11、formation.To discuss elements of the system of external and internal financial reporting that create integrity in the reported information.To identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.To discuss the importa

12、nce of personal competence, professional judgment, and ethical behavior on the part of accounting professionals. To discuss various career opportunities in accounting.Chapter 2BASIC FINANCIAL STATEMENTSTo explain the nature and general purpose of financial statements.To explain certain accounting pr

13、inciples that are important for an understanding of financial statements and how professional judgment by accountants may affect the application of those principles.To demonstrate how certain business transactions affect the elements of the accounting equation: Assets = Liabilities + Owners Equity.T

14、o explain how the statement of financial position, often referred to as the balance sheet, is an expansion of the basic accounting equation.To explain how the income statement reports an enterprise s financial performance for a period of time in terms of the relationship of revenues and expenses.To

15、explain how the statement of cash flows presents the change in cash for a period of time in terms of the company s operating, investing, and financing activities.To explain the important relationships among the statement of financial position, income statement, and statement of cash flows, and how t

16、hese statements relate to each other.To explain common forms of business ownership sole proprietorship, partnership, and corporationand demonstrate how they differ in terms of their presentation in the statement of financial position.To discuss the importance of financial statements to a company and

17、 its investors and creditors and why management may take steps to improve the appearance of the company in its financial statements.Chapter 3The Accounting Cycle: Capturing Economic EventsTo identify the steps in the accounting cycle and discuss the role of accounting records in an organization.To d

18、escribe a ledger account and a ledger.To understand how balance sheet accounts are increased and decreased.To explain the double-entry system of accounting.To explain the purpose of a journal and its relationship to the ledger.To explain nature of net income, revenue, and expenses.To apply the reali

19、zation and matching principles in recording revenue and expenses.To understand how revenue and expense transactions are recorded in an accounting system.To prepare a trial balance and explain its uses and limitations.To distinguish between accounting cycle procedures and the knowledge of accounting.

20、Chapter 4 The Accounting Cycle: Accruals and DeferralsTo explain the purpose of adjusting entries.To describe and prepare the four basic types of adjusting entries.To prepare adjusting entries to convert assets to expenses.To prepare adjusting entries to convert liabilities to revenue.To prepare adj

21、usting entries to accrue unpaid expenses.To prepare adjusting entries to accrue uncollected revenue.To explain how the principles of realization and matching relate to adjusting entries.To explain the concept of materiality.To prepare an adjusted trial balance and describe its purpose.Chapter 5The A

22、ccounting Cycle: Reporting Financial ResultsTo prepare an income statement, a statement of retained earnings, and a balance sheet.To explain how the income statement and the statement of retained earnings relate to the balance sheet.To explain the concept of adequate disclosure.To explain the purpos

23、es of closing entries; prepare these entries.To prepare an afte-rclosing trial balance.To use financial statement information to evaluate profitability and liquidity.To explain how interim financial statements are prepared in a business that closes its accounts only at yea-rend.To prepare a workshee

24、t and explain its uses.Chapter 6Merchandising ActivitiesTo describe the operating cycle of a merchandising company.To understand the components of a merchandising compa hys income statement.To account for purchasesand sales of merchandise in a perpetual inventory system.To explain how a periodic inv

25、entory system operates.To discuss the factors to be considered in selecting an inventory system.To account for additional merchandise transactions related to purchases and sales.To define special journals and explain their usefulness.To measure the performance of a merchandising business.Financial A

26、ssetsTo define financial assets and explain their valuation in the balance sheet.To describe the objectives of cash management and internal controls over cash.To prepare a bank reconciliation and explain its purpose.To describe how short-term investments are reported in the balance sheet and account

27、 for transactions involving marketable securities.To account for uncollectible receivables using the allowance and direct write -off methods.To explain, compute, and account for notes receivable and interest revenue.To evaluate the liquidity of a company s accounts receivable.INVENTORIES AND COST OF

28、 GOODS SOLD (Self study)In a perpetual inventory system, you are to determine the cost of goods sold using (a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. You should be able to discuss the advantages and shortcomings of each method.To explain the need for taking a physical inv

29、entory.To record shrinkage losses and other yeaend adjustments to inventory.In a periodic inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO.To explain the effects on the income statement of errors in inventory val

30、uation.To estimate the cost of goods sold and ending inventory by the gross profit method and by the retail method.To compute the inventory turnover rate and explain its uses.PLANT AND INTANGIBLE ASSETSThis chapter covers accounting for plant assets, including acquisition, depreciation, and disposal

31、. Also included in the chapter are accounting for intangible assets and brief coverage of natural resources. Teaching objectives in presenting this material are to:Describe plant assets as a stream of services to be received by the business entity.Distinguish between capital expenditures and revenue

32、 expenditures.Explain and illustrate depreciation as a technique for allocating costs.Explain and illustrate the mechanics of the depreciation methods discussed in the chapter.Explain and illustrate accounting for disposals of plant assets.Explain the nature of intangible assets.Discuss techniques f

33、or estimating the value of the goodwill possessedby a successful business.Explain and 川ustrate depletion; relate depreciation, amortization, and depletion to the matching principle.LIABILITIESTeaching objectives for Chapter 10Define liabilities. Distinguish between liabilities and owners equity.Dist

34、inguish between current and long-term liabilities.Account for notes payable when interest is stated separately.Explain the nature of payroll liabilities including payroll taxes and other mandated costs.Explain the purpose of an amortization table. Illustrate the preparation anduse of such a table in

35、 the context of an installment note payable.Discuss the characteristics of corporate bonds including their tax advantages, and the basic journal entries to record their issuance, payment of interest, and redemption.Explain the nature of bonds issued at a discount or premium.Introduce the concept of

36、present value and its relationship to bond prices.Distinguish between capital leases and operating leasesand briefly explain their accounting treatment.Introduce other long-term liabilities including pensions, post-retirement benefits, and deferred taxes. Describe the presentation of these items in

37、the financial statements.Describe the cash effects of transactions involving liabilities.Explain the usefulness of the debt ratio and the interest coverage ratio.Explain the nature of estimated liabilities, loss contingencies, and commitments. Describe the presentation of these items in financial statements.Chapter 10STOCKHOLDE RSEQUITY: PAID -IN CAPITALIn this chapter we provide a comprehensive introduction to factors