《會計學（雙語）》教學大綱

SyllabusofProfessionalCourse【會計（雙語）】【Accounting(Bilingual)】Basicinformation（Compulsory）CourseCode：【2060534】CourseCredit：【3】Majororiented：【BusinessAdministration】Courseclassification：【OptionalCourses】SchoolandFaculty：CollegeofJewelryMaterial：Material【Self-madePowerPointSlides(over3000pages)】Reference【(1)CFAInvestmentfoundation:Financialstatement;(2)東奧備考2020初級會計職稱教材初級會計職稱2019教材考試輔導(dǎo)書機考題庫一本通輕松過關(guān)2初級會計實務(wù)[PrimaryAccountingPractice]】Coursewebsite：Pre-course：【Notrequired】CourseIntroduction（Compulsory）Accountingoraccountancyisthemeasurement,processing,andcommunicationoffinancialandnon-financialinformationabouteconomicentitiessuchasbusinessesandcorporations.Accountingcourseswillteachindividualshowtobecomemoreeffectiveandefficientwhenperformingaccountingduties.Inaccountingcourses,studentsmayexaminesuchtopicsasfinancialstatementanalysis,investments,internationalfinance,andbanking.Manyprogramswillalsofocusonhowaccountingisrelatedtootherbusinessoperations,providingstudentswithawell-roundedapproachtoaccounting.Adviceforthiscourse（Compulsory）Beavailableforthirdyearstudentofmajorofbusinessadministration.Therelationshipsbetweenthecourseandgraduaterequirement（Compulsory）Major’sgraduaterequirementRelationshipLO11：Understandtheviewsofothersandgemgradingrequirements,andbeabletoclearlyandfluidlyexpresstheirownideasandideasforthework.Indifferentoccasionswithwritten,oralordatachartsandpreciousstones,mineralsamplesformaneffectivetwo-waycommunication.LO21：Accordingtotheirownneedsandjobrequirements,studentscandeterminetheirownlearningobjectivesinlightofthedevelopmenttrendofnewknowledge,newtechnologies,newequipmentandnewmaterialsinthesocialcontextandactivelyseek,collectandanalyzeinformationthroughdiscussion,practice,andquestioning,Createwaystoachievelearninggoals.LO31：Masterthebasictheoryandbasicknowledgeofdesignandaesthetic;possessdesignabilityandaestheticaccomplishmentLO32：MasterthebasictheoryofjewelryprocessingskillsandtechnologyLO33：Commandthenatureandpurposeofjadejewelrymaterials,masterthebasictheoreticalknowledgeofjewelryidentification,jadejewelrywiththeidentificationofmaterialsLO34：Commandtheidentificationofconventionaljewelryinstruments,large-scaleequipment,thebasicprinciplesandoperations,theuseofequipmenttoaccuratelyidentifyjadejewelryLO41：Abidebythediscipline,trustworthyandresponsible;withresistancetosetbacks,anti-stressability,andbeabletosuccessfullycompletethecorrespondingworkandstudytasks.LO51：Goodrelationswithworkandstudypartners,unityandmutualassistance,worktogetherasanactivememberoftheteamorgroup;goodatthinkingfrommultipledimensions,goodatusingtheirownmasteryofknowledgeandskillsintheworkplaceputforwardnewideasandideasImagine.LO61：Withinformationliteracyandtheuseofscienceandtechnologyinformationtechnologycapabilities,andbeproficientintheoperationofvariousofficesoftwareandgraphics,graphicssoftwareLO71：Willingtoserveothers,servicecompanies,socialservices;enthusiasm,caring,grateful,dedicationLO81：Foreignlanguageproficiency,abilitytoreadbooksandmaterialsinforeignlanguages,understandingofinter-lingualcross-culturalcontentinprofessionalfields,andawarenessofinternationalcompetitionandcooperation.P.S.：LO=learningoutcomesLearningobject/expectedlearningobject(Compulsory)（Expectedlearningobjectsshouldbemeasured）CodeExpectedlearningresultCourseobject(Detailedexpectedlearningobject)MethodofteachingandstudyingEvaluationmethod1LO212Activelythroughthecollection,analysisofinformation,discussion,practice,questioning,creatingandothermethodstoachievelearningobjectivesTeampresentationTeampresentation2LO331MasterthenatureandpurposeofjadejewelrymaterialsCasestudyCasestudy3LO712Behelpful:Becaring,grateful,andhelpful.EssayEssayNameofpracticestagesofthevariousstagesandbasicrequirements(optional,suitableforcentralizedpractice,internship,graduationdesign,etc.)Listthenamesofthephasesofpractice,daysorweeksofpractice,andabriefdescriptionofeachphase.UnitofknowledgeCognitiveabilityContentsDifficultiesTimes1會計概述(一)掌握會計基本假設(shè)和會計基礎(chǔ)(二)掌握會計信息質(zhì)量要求(三)掌握會計要素及其確認條件(四)掌握借貸記賬法的記賬規(guī)則(五)掌握借貸記賬法下的試算平衡(六)掌握原始憑證和記賬憑證的填制和審核要求(七)掌握對賬與結(jié)賬的方法(八)掌握錯賬更正的方法(九)掌握賬務(wù)處理程序(十)掌握財產(chǎn)清查的方法(十一)熟悉會計要素計量屬性(十二)熟悉會計等式(十三)熟悉原始憑證和記賬憑證的分類(十四)熟悉會計憑證的保管要求(十五)熟悉會計賬簿的分類和登記要求(十六)熟悉總分類賬與明細分類賬平行登記的要點(十七)熟悉財產(chǎn)清查的處理(十八)了解會計的概念、職能和目標(十九)了解會計要素計量屬性的應(yīng)用原則(二十)了解會計科目和賬戶的分類(二十一)了解借貸記賬法的賬戶結(jié)構(gòu)(二十二)了解原始憑證和記賬憑證的概念(二十三)了解會計賬簿的啟用(二十四)了解財務(wù)處理程序的優(yōu)缺點(二十五)了解財產(chǎn)清查的分類(二十六)了解財務(wù)報告及其目標(二十七)了解財務(wù)報表的組成82資產(chǎn)(一)掌握現(xiàn)金管理的主要內(nèi)容和現(xiàn)金核算、現(xiàn)金清查(二)掌握銀行結(jié)算制度的主要內(nèi)容、銀行存款核算與核對(三)掌握其他貨幣資金的核算(四)掌握應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利、應(yīng)收利息和其他應(yīng)收款的核算(五)掌握交易性金融資產(chǎn)的核算(六)掌握存貨成本的確定、發(fā)出存貨的計價方法、存貨清查(七)掌握原材料、周轉(zhuǎn)材料、委托加工物資、庫存商品的核算(八)掌握固定資產(chǎn)的核算(九)掌握無形資產(chǎn)的核算(十)熟悉無形資產(chǎn)的內(nèi)容(十一)熟悉長期待攤費用的核算(十二)了解應(yīng)收款項、存貨、固定資產(chǎn)和無形資產(chǎn)減值的會計處理83負債(一)掌握短期借款、應(yīng)付票據(jù)、應(yīng)付賬款和預(yù)收賬款的核算(二)掌握職工薪酬的內(nèi)容及短期薪酬和設(shè)定提存計劃的核算(三)掌握應(yīng)交增值稅、應(yīng)交消費稅的核算(四)熟悉應(yīng)付利息、應(yīng)付股利和其他應(yīng)付款的核算(五)熟悉其他應(yīng)交稅費的核算44所有者權(quán)益一)掌握實收資本的核算(二)掌握資本公積的來源及核算(三)掌握留存收益的核算(四)熟悉利潤分配的內(nèi)容(五)熟悉盈余公積和未分配利潤的概念及內(nèi)容45收入、費用和利潤(一)掌握銷售商品收入金額的確定(二)掌握銷售商品收入的賬務(wù)處理(三)掌握完工百分比法確認提供勞務(wù)收入的賬務(wù)處理(四)掌握讓渡資產(chǎn)使用權(quán)的使用費收入的賬務(wù)處理(五)掌握營業(yè)成本的組成內(nèi)容及核算(六)掌握稅金及附加的內(nèi)容及核算(七)掌握期間費用的內(nèi)容及核算(八)掌握利潤的構(gòu)成及其主要內(nèi)容(九)掌握營業(yè)外收入、營業(yè)外支出的核算內(nèi)容及其賬務(wù)處理(十)掌握應(yīng)交所得稅、所得稅費用的計算及其賬務(wù)處理(十一)掌握本年利潤的結(jié)轉(zhuǎn)方法及賬務(wù)處理(十二)熟悉銷售商品收入的確認條件(十三)熟悉勞務(wù)開始并完成于同一會計期間、勞務(wù)的開始和完成分屬不同會計期間等情況下提供勞務(wù)收入的確認原則(十四)熟悉讓渡資產(chǎn)使用權(quán)的使用費收入的確認和計量原則86財務(wù)報表一)掌握資產(chǎn)負債表的作用、內(nèi)容、結(jié)構(gòu)及其編制方法(二)掌握利潤表的作用、內(nèi)容、結(jié)構(gòu)及其編制方法(三)掌握所有者權(quán)益變動表的作用、內(nèi)容、結(jié)構(gòu)及其編制方法(四)熟悉附注的作用、主要內(nèi)容47管理會計基礎(chǔ)(一)掌握管理會計的概念和目標(二)掌握管理會計要素和管理會計體系的構(gòu)成(三)掌握管理會計的應(yīng)用原則和應(yīng)用主體(四)掌握產(chǎn)品成本核算的一般程序(五)掌握產(chǎn)品成本核算對象的確定、成本項目的設(shè)置(六)掌握各種要素費用的歸集和分配(七)掌握生產(chǎn)費用在完工產(chǎn)品和在產(chǎn)品之間的歸集和分配(八)熟悉管理會計工具方法(九)熟悉產(chǎn)品成本核算的要求及賬戶設(shè)置(十)熟悉產(chǎn)品成本計算的品種法、分批法、分步法(十一)了解貨幣時間價值的含義、終值和現(xiàn)值的概念48政府會計基礎(chǔ)(一)掌握政府會計標準體系(二)掌握政府會計核算模式(三)掌握政府會計要素及其確認和計量標準(四)掌握政府財務(wù)報告和決算報告的內(nèi)容和構(gòu)成(五)掌握單位資產(chǎn)業(yè)務(wù)、負債業(yè)務(wù)和凈資產(chǎn)業(yè)務(wù)的核算(六)掌握單位收支業(yè)務(wù)、預(yù)算結(jié)轉(zhuǎn)結(jié)余及分配業(yè)務(wù)的核算(七)熟悉政府會計信息質(zhì)量要求(八)熟悉單位財務(wù)報表和預(yù)算會計報表的編制要求(九)了解政府會計改革背景和目標(十)了解政府財務(wù)報告的編報49FinancialStatementaDescribetherolesofstandardsetters,regulators,andauditorsinfinancialreporting;bDescribeinformationprovidedbythebalancesheet;cComparetypesofassets,liabilities,andequity;dDescribeinformationprovidedbytheincomestatement;eDistinguishbetweenprofitandnetcashflow;fDescribeinformationprovidedbythecashflowstatement;gIdentifyandcomparecashflowclassificationsofoperating,investing,andfinancingactivities;hExplainlinksbetweentheincomestatement,balancesheet,andcashflowstatement;iExplaintheusefulnessofratioanalysisforfinancialstatements;jIdentifyandinterpretratiosusedtoanalyseacompany’sliquidity,profit-ability,financing,shareholderreturn,andshareholdervalue.4Ratingcomposition（1+X）EvaluationmethodsPercentageX1QuizExam25%X2Casestudy25%X3Test125%X4Test225%Evaluationmethodsandpercentage