中级财务会计学A1教学大纲

中级财务会计学A1教学大纲课程编号：10014012课程名称：中级财务会计学A1（IntermediateAccountingA1）学分:4学时:64适用专业：会计学（合作培养）建议修读学期：3开课单位：商学院会计系先修课程：基础会计学A一、课程性质、目的与任务《中级财务会计学A1》是会计学专业的一门重要专业基础课程，主要阐述财务报表编制的理论和实务、以及资产要素各具体构成内容的管理控制基本原理和方法。通过本课程的学习，使学生能基本掌握公司财务会计的基本理论和实务方法，了解财务会计的主要内容，为学生参与实践奠定良好基础。二、教学内容及学时分配本课程共11章内容。具体教学内容及要求安排如下表：教学内容教学要求重点(☆)难点(Δ)学时安排实验学时上机学时备注Chapter1FINANCIALACCOUNTINGANDACCOUNTINGSTANDARDS4Section1FinancialStatementsandFinancialReportingA☆Section2PartiesInvolvedinStandardSettingBSection3GenerallyAcceptedAccountingPrinciplesA☆ΔSection4IssuesinFinancialReportingCChapter2CONCEPTUALFRAMEWORKUNDERLYINGFINANCIALACCOUNTING6Section1ConceptualFrameworkBSection2FirstLevel:BasicObjectivesA☆Section3SecondLevel:FundamentalConceptsA☆ΔSection4ThirdLevel:RecognitionandMeasurementA☆ΔChapter3THEACCOUNTINGINFORMATIONSYSTEM2Section1AccountingInformationSystemCSection2TheAccountingCycleBChapter4INCOMESTATEMENTANDRELATEDINFORMATION6Section1IncomeStatementBSection2FormatoftheIncomeStatementBSection3ReportingIrregularItemsA☆ΔSection4SpecialReportingIssuesCChapter5BALANCESHEETANDSTATEMENTOFCASHFLOWS8Section1BalanceSheetA☆Section2StatementofCashFlowsBΔChapter6CASHANDRECEIVABLES6Section1CashBSection2ReceivablesA☆Chapter7VALUATIONOFINVENTORIES:ACOST-BASISAPPROACH8Section1InventoryClassificationAndControlCSection2BasicIssuesinInventoriesValuationBSection3PhysicalGoodsIncludedinInventoryB☆ΔSection4CostsIncludedinInventoryBSection5WhichCostFlowAssumptiontoadopt?A☆ΔSection6BasisforSelectionofInventoriesMethodCChapter8INVENTORIES:ADDITIONALVALUATIONISSUES6Section1Lower-of-Cost-or-MarketA☆ΔSection2GrossProfitMethodBSection3RetailInventoryMethodBChapter9ACQUISITIONANDDISPOSITIONOFPROPERTY,PLANT,ANDEQUIPMENT6Section1AcquisitionA☆Section2ValuationA☆ΔSection3CostSubsequenttoAcquisitionBSection4DispositionsB☆Chapter10DEPRECIATION,IMPAIRMENTS6Section1DepreciationA☆ΔSection2ImpairmentsBΔChapter11INTANGIBLEASSETS4Section1IntangibleAssetIssuesBSection2TypesofIntangiblesB☆Section3ImpairmentofIntangiblesB（教学要求：A—熟练掌握；B—掌握；C—了解）三、建议实验（上机）项目及学时分配该课程无实验上机项目四、教学方法与教学手段采用课堂讲授、多媒体课件、案例讨论等形式组织教学。五、考核方式与成绩评定标准该课程采用考试方式，成绩评定标准由任课教师制定。六、教材与主要参考书目1.DonaldE.Kieso,JerryJ.Weygandt,TerryD.Warfield．《IntermediateAccounting》，14edition，WilleyPress，20122．DonaldE.Kieso,JerryJ.Weygandt,TerryD.Warfield．《IntermediateAccounting》，北京，中国人民大学出