《西方财务会计》教学大纲.doc

1、西方财务会计教学大纲西方财务会计教学大纲 一、 基本信息 中文名称 西方财务会计 英文名称 Western Financial Accounting 课程编号 053327 开课单位 管理学院会计系 课程性质 专业选修课 学 分 2.0 考核方式 考查 总 总 学 时 32 理论 学时 32 实验 学时 上机 学时 实践 学时 适用专业 会计学 先修课程 基础会计学、财务会计学 二、课程性质、目的、任务 性质(course type)：Western Financial Accounting course is major optional course which is offered fo

2、r accounting major in ordinary colleges and universities 目的(objective)：The course provide students with international insights, and introduce accounting theory and practice under U.S.GAAP ,accounting procedures andmeasuring roaches and their lications in practice.任务(tasks)：The goaland tasks ofWester

3、n Financial Accounting courseis to orient students to understand accounting theory and practice under Generally Accepted Accounting Principle ,master the measuring roaches and lication of accounting principles and techniques in practice ,financial statement preparation and their lications in practic

4、e, which is adopted by western enterprises , especially by American enterprises in the field of financial accounting 三、教学目标及其对毕业要求的支撑 With the internationalization and globalization of the world , and China&rs; s entry into WTO .More and more foreign panies e into in China ,There is strong requi

5、rement for the connection rail of China accounting system with international accounting standards, the course aims at promoting Accounting Standards for Chinese Enterprises in accordance with international accounting practices .The course teaches in both Chinese and English.This course is a practice

6、 course, students should learn how to connect theory and practice, and the use in western enterprises , especially in American enterprises（一） 教学目标 The objective of thecourseis to orient students to understand accounting theory and practice under Generally Accepted Accounting Principle ; master the m

7、easuring roaches and lication of accounting principles and techniques in practice ;knowfinancial statement preparation and their lications in practice.Therequirementof learning objective are as follows：Learning objective 1 Understanding Financial Accounting Conceptual Framework under GAAP; Learning

8、objective 2：Master measuring procedure and accounting process of foreign panies; Learning objective 3: Master recognition and measuringroachesand lications of accounting principles and techniques in practice; Learning objective 4:Master financial statement preparation and their lications in practice

9、 （二） 教学目标及其对毕业要求的支撑 毕业要求及其指标点 教学目标 教学 目标 教学目标 教学目标1 2 3 4 1 工程知识 1.1 1.2 √ √ 四、教学内容（一）具体教学内容 Chapter 1 Brief introduction of Western Financial Accounting（西方财务会计概述） （1）教学内容 1.1Accounting 1.2 Generally accepted accounting Principles 1.3 Asset , Liabilities , and owner&rs;s equi

10、ty 1.4 The basic accounting equation （2）教学要求 Understanding western accounting theory system, the Framework of GAAP ; identify the objectives of financial reporting ; master e_plain three levels of GAAP （3）重点(Key points): master e_plain three levels of GAAP （4）难点(Difficult points)：Understanding the F

11、ramework of GAAP （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌握专业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会计、 财务管理、审计等相关岗位工作。” Chapter 2 The accounting cycle(会计循环) （1）教学内容 2.1The rules of debit and credit 2.2 Normal balances of accounts Journalizing and posting 2.3The trial balance 2.4 Accrual accountin

12、g and timing of revenue and e_pense 2.5Adjusting entries 2.6 Financial statements from adjusted trial balance （2）教学要求 Understanding the procedure of accounting cycles; recording transactions in journals , post to ledger account; master how to prepare adjusting entries, prepare closing entries （3）重点(

13、Key points): recording transactions in journals , post to ledger accounts （4）难点(Difficult points):prepare adjusting entries （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌 握专业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会计、 财务管理、审计等相关岗位工作。” Chapter 3 Cash and receivables（现金和控制） （1）教学内容 3.1 Definition of cash

14、Controlling cash receipts 3.2 Controlling cash disbursements 3.3 Cash short and over 3.4The bank reconciliation 3.5Accounts receivable are reported at realizable value 3.6The way of allowance for uncollectible accounts 3.7The way of disposing bad debts Discounting notes receivable （2）教学要求 Understand

15、ing items considered case; e_plain accounting issues related to recognition of accounts receivable; e_plain accounting issues related to recognition of notes receivable; Understanding the recognition, measurement and reporting of AC; master disposal of bad debts.（3）重点(Key points): Mater recognition

16、AC and notes receivable （4）难点(Difficult points): measurement and reporting of AC （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌握专业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会 计、财务管理、审计等相关岗位工作。” Chapter4 Inventories(存货) （1）教学内容 4.1Introduction of inventory 4.2 inventory valuation method 4.3Lower of cost or

17、market value 4.4 Estimating ending inventory （2）教学要求 Understanding major classifications of inventory; distinguish between perpetual and periodic inventory system; master inventory valuation methods ; understand why panies select given inventory methods.（3）重点(Key points): master inventory valuation

18、methods;master lowerof cost or market value （4）难点(Difficult points): understand why panies select given inventory methods.（5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌握专业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会 计、财务管理、审计等相关岗位工作。” Chapter 5 Plant assets , intangible assets（厂房资产，无形资产） （1）教学内容 5.1 Plant

19、asset initial cost measurement 5.2 Accounting for PPE asset 5.3 Depreciation methods5.4 Disposal of PPE assets （2）教学要求 Understanding the initial and subsequent measurement of PPE asset; describe the accounting issues related to self-constructed assets, master the depreciation method of PPE assets ;

20、understanding accounting problems associated with disposal of PPE assets.（3）重点(Key points):：Understanding the initial cost of acquiring PPE assets （4）难点(Difficult points): Understanding accounting problems associated with disposal of PPE （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌握专业基础知识、专业

21、核心知识和专业技术能力知识，能够适应经济管理、会 计、财务管理、审计等相关岗位工作。” Chapter 6 Current liabilities（流动负债） （1）教学内容 6.1 Notes payable 6.2 Payroll 6.3 other current liabilities （2）教学要求 Understanding accounting for notes payable, ine ta_es payable; master how to recording property ta_es payable, recording payroll ta_es （3）重点(Key

22、 points):master how to recording payroll ta_es （4）难点(Difficult points)：master how to recording payroll ta_es （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌握专 业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会计、财务管理、 审计等相关岗位工作。” Chapter 7 Corporation : operation , dividends and earning per share（公司：运作，分红 和每股收益）

23、（1）教学内容 8.1Operation at a profit or loss 8.2 Dividends and earning per share （2）教学要求 Understanding the characteristics of the corporation; master accounting for treasury stock;,identify various forms of dividend distributions; master accounting for small and large stock dividends and stock split （3）

24、重点(Key points):Understanding the characteristics of the corporation （4）难点(Difficult points): master accounting for small and large stock dividends and stock split （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2 掌握 专业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会计、财务管 理、审计等相关岗位工作。” Chapter 8 Long-term liabilitie

25、s and investment（长期负债） （1）教学内容 8.1Types of bonds issued by corporations 8.2 Straight method of amortization 8.3Interest method of amortization 9.4 Accounting for short term investment Long term investment in bonds 9.5 Long term investment in stock （2）教学要求 Understanding the bonds, accounting for bond

26、s ,understanding theInterest method of amortization; master accounting for long term investment （3）重点(Key points)：understanding accounting for bonds （4）难点(Difficult points)：understanding theInterest method;master accounting for long term investment （5）对毕业要求的支撑 本知识点的讲授和学习，可以支撑“毕业要求 1 工程知识”中的“指标点 1.2

27、掌握 专业基础知识、专业核心知识和专业技术能力知识，能够适应经济管理、会计、财务管 理、审计等相关岗位工作。” Chapter 9 Statement of cash flows（现金流量表） （1）教学内容 9.1Purpose of the statement of cash flows 9.2Classification of cash flows 9.3 Format of statement of cash flow Preparation of the statement （2）教学要求 Understanding the purpose of the statement of cash flows,Understanding the content of the