中级财务会计英文课程授课教学案.docx

中级财务会计英文课程授课教学案.docx

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中级财务会计英文课程授课教学案

中南财经政法大学会计学院

SchoolofAccouting,ZhongnanUniversityofEconomics&Law

中级会计学（英文）课程

（IntermediateAccounting）

授课教案

（Teachingplan）

《中级财务会计》教学小组编写

TeachingTeamofIntermediateAccounting

2006年2月修订

（Feb.2006）

TeachingArrangement

1Timeallocation

Thetotalclasshouris51,with3scores.Lecturesinclassaredividedinto4teachingunits.Thetimeallocationforeachteachingunitisasfollows:

TeachingUnit

BasicContent

Timeallocated

Part1

FinancialReporting:

Concepts,FinanicialStatements,andRelatedDisclosures

1TheEnvironmentofFinancialReporting

2FinancialReporting:

ItsConceptualFramework

8

3TheBalanceSheetandtheStatementofChangesinStockholders’Equity

4

4TheIncomeStatementandincomerecognition

6

5TheStatementofCashFlows

5

Part2

FinancialReporting:

AssetMeasurementandIncomeDetermination

6CashandReceivables

4

7Inventories

3

8Property,Plant,andEquipment

4

9Intangibles

3

Part3

FinancialReporting:

ValuationofLiabilitiesandInvestments

10CurrentLiabilitiesandContingencies

4

11Long-TermLiabilitiesandReceivables

3

12Investments

3

Part3

FinancialReporting:

Stockholders’Equity

13ContributedCapital

14EarningsPerShareandRetainedEarnings

4

Total

51

2Teachingmethods

Thiscoursemainlyadoptslectureinclass,withthehelpofmultimedia.Wealsoallocatessomepresentationsaftergroupdiscussionoutofclassroom.ItistaughteitherinEnglishorinthecombinationofbothEnglishandChinese.

TeachingMaterials

1.Textbook

《中级会计学》（高等学校会计学类英文版教材），高等教育出版社，2005年1月第1版（IntermediateAccounting,9E,byLorenA.NikolaiJohnD.Bazley）

2.References

A.《中级会计学》（会计类原版教材影印系列），中国财政经济出版社，2002年11月第1版（IntermediateAccounting,14E,byEarlKayStice,JamesD.Stice,K.FredSkousen）

B.StatementsofFinancialAccountingStandards,byFASB

C.InternationalAccountingStandards/InternationalFinancialReportingStandards

D.ChineseAccountingStandardsforEnterprises

3.Relatedintenetwebsites

A.FASBwww.fasb.org

B.IASBwww.iasb.org

C.theNikolaiandBazleyIntermediateAccountingwebsitehttp:

//N）

TeachingContent

Lesson1:

THEENVIRONMENTOFFINANCIALREPORTING

LearningObjectives

Aftercarefulstudy,studentswillbeableto:

1.Understandaccountinginformation.

2.Knowwhatisincludedinfinancialreporting.

3.Explaingenerallyacceptedaccountingprinciples（GAAP）andthesourcesofGAAPinU.S.A.

4.IdentifythetypesofpronouncementsissuedbytheFASB.

5.UnderstandhowtheFinancialAccountingStandardsBoard（FASB）operates.

6.DescribetherelationshipbetweentheSecuritiesandExchangeCommission（SEC）andtheFASB.

7.UnderstandethicaldilemmasofAccountants.

8.KnowthedifferenceofaccountingstandardsdevelopmentbetweenChinaandU.S.A.

TeachingHours

3hours

Teachingcontents

Thislessonwillbeginwithsomeforewordsaboutthecoursetoletstudentsknowexactlythecoursenature,objectives,requirementsetc.Thenthefivesectionsofthislessonwillbediscussedlogically.

1.Accountinginformation:

users,uses,andGAAPinU.S.A.

Withthediscussionofcapitalmarkets,accountinginformationwillbeinduced.Accounting,the"languageofbusiness,"hasbeendescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.Accountingprovidesalinkbetweentheeconomicactivitiesofacompanyanddecisionmakerswhoareinterestedinthecompany.Thesedecisionmakerswhouseaccountinginformationcanbedividedintotwomajorgroups:

externalusers（suchasinvestors）andinternalusers（thecompany'smanagement）.Becauseoftheirdifferentrelationshipstothecompany,thetwogroupshavesomewhatdissimilarinformationneeds.Questionswillberaisedastoexamplesofexternalusersandinternalusersandtheirdifferentinformationneeds.

Thendifferencesoffinancialaccountingandmanagerialaccountingwillbediscussed.Financialaccountingistheinformationaccumulation,processing,andcommunicationsystemdesignedtosatisfytheinvestmentandcreditdecision-makinginformationneedsofexternalusers.Financialaccountinginformationispresentedinpublishedfinancialstatements.Managerialaccountingistheinformationaccumulation,processing,andcommunicationsystemdesignedtomeetthedecision-makinginformationneedsofinternalusers.Theformatforinternalreportsisdeterminedbythecompany.Thesystemisconstrainedbytheneedforinformationandthecostofprovidingthatinformation.Afterstudentsgotanoverallimpressionaboutaccountingandaccountinginformation,focuswillbeconductedtofinancialaccountingandfinancialreporting.

Financialreportingistheprocessofcommunicatingfinancialaccountinginformationaboutacompanytoexternalusers,primarilythroughthecompany'sannualreport.Theannualreportincludesthreemajorfinancialstatements:

thebalancesheet,incomestatement,andstatementofcashflows,aswellasnotestothefinancialstatements.Manycompaniesincludethestatementofchangesinstockholders'equityasafourthmajorfinancialstatement.Mostfinancialstatementsareauditedbyanindependentcertifiedpublicaccountant,whoexpressesanopinionastothefairness,inaccordancewithgenerallyacceptedaccountingprinciples,ofthefinancialstatementsandaccompanyingnotes.

Initsauditedfinancialstatements,acompanymustfollowgenerallyacceptedaccountingprinciples（GAAP）,theguidelines,procedures,andpracticesrequiredforrecordingandreportingaccountinginformation.GAAPdefineacceptedaccountingpracticesandstandardsofreportingataparticulartime.Theyhaveevolvedovermanyyears,withtheinvolvementofdifferentpolicy-makingbodies.Emphasisshouldbeputtostudentsthatthereisnosingledocumentincludingallofthestandardsforaccounting,althoughtheFASBFinancialAccountingResearchSystem（FARS）includesmostaccountingstandardsinitselectronicdatabase.

2.ThedevelopmentofaccountingstandardsinU.S.A.

AbriefhistoryintroductionaboutthedevelopmentofaccountingstandardsinU.S.A.willgivestudentsafullimpressionaboutaccountingstandardsinU.S.A.From1938to1959theCommitteeonAccountingProcedure（CAP）oftheAICPAissued51AccountingResearchBulletins,whicharestillpartofGAAPunlessspecificallysupersededoramended.Becauseofcriticismoftheprocessesofformulatingaccountingprinciples,theAICPAreplacedtheCAPwiththeAccountingPrinciplesBoardin1959.From1959to1973theAPBissued31AccountingPrinciplesBoardOpinions,manybasedonAccountingResearchStudies.Unlessamendedorrescinded,APBOpinionsarealsostillpartofGAAP.DevelopmentofaccountingprinciplesbytheAPBwascriticized.ThestructureoftheFinancialAccountingStandardsBoard（FASB）,whichreplacedtheAPBin1973,wasdesignedtomeetthesecriticisms.TheFASBissuesseveraltypesofpronouncements,includingStatementsofFinancialAccountingStandards,Interpretations,TechnicalBulletins,andStatementsofFinancialAccountingConcepts.Beforeissuingastatementofconceptsorstandards,theFASBusuallycompletesamultistageprocessdesignedtodevelopaccountingstandardsefficientlyandwithdueprocess,inapublicforum.Becauseaccountingpolicydecisionsarecomplexandpartofabroadersocialsystem,inputfrominterestedpartiesisimportant.Negotiationandcompromiseareoftennecessaryduringthedevelopmentoffair,acceptablestandards.Here,aquestioncanberaisedtodiscussthatwhyFASBadoptspoliticalandsocialinvolvementmethodsinitsstandards-settingprocess.

3.OtherorganizationscurrentlyinfluencingGAAPinU.S.A.

OtherorganizationscurrentlyinfluencingGAAPinU.S.A.willbediscussedthen,includingSEC,AICPA,EITF,CASB,IRS,AAA,IASB,GASB,G4+1andSeveralprofessionalassociations.

EmphasiswillbegiventothefactthattheSecuritiesandExchangeCommissionhasthelegalauthoritytoprescribeaccountingprinciplesandpracticesforusuallyallcompaniesissuingpubliclytradedsecurities.Todate,theSEChasusuallyallowedaccountingprinciplestobeformulatedintheprivatesector,buthasoccasionallyexertedpressureontheCAP,APB,andFASB.Inaddition,theSECadministerstheextensivedisclosurerequirementsoftheSecuritiesActof1933andtheSecuritiesExchangeActof1934.Companiesarerequiredtofileforms,suchasForm10-K,electronicallywiththeSECandtheseformsarelocatedintheSEC'sEDGAR.Enroncasewillbegivenasanexample.

TheAmericanInstituteofCertifiedPublicAccountantsistheprofessionalorganizationforallcertifiedpublicaccountantsintheU.S.TheFASBEmergingIssuesTaskForce（EITF）identifiessignificantemergingaccountingissuesanddevelopsconsensuspositionsonaccountingfortheseissues.TheCostAccountingStandardsBoard（CASB）,acongressionalagency,ischargedwithsettingstandardsofaccountingfornegotiatedfederalcontractsandsubcontracts.TheInternalRevenueService（IRS）administerstheprovisionsoftheInternalRevenueCode.Theseprovisionsdonotalwaysreflectthegoalsoffinancialaccounting.However,theydoattimesinfluencethechoiceofaccountingmethodsandprocedures.TheAmericanAccountingAssociation（AAA）isanorganizationcomprisedprimarilyofacademiciansandpracticingaccountants.TheAAAattemptstoinfluencethedevelopmentofformalaccountingpronouncementsthrougheducationandpersuasion.TheInternationalAccountingStandardsBoard（IASB）hasasitsgoalstodevelopandpromotetheuseofglobalaccountingstandards,andtobringnationalaccou