中级财务会计(英文)课程教学大纲Word格式.docx
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Thiscourseisdesignedforundergraduatestudentsmajoringinaccountingandauditing.Itisarrangedinthefourthorfifthsemester.Itisaimedtoenhancestudents’abilitybothinwesternaccountingknowledgeandprofessionalEnglish,andtoimprovecompetitivefortheirjob.
Theteachingcontentandarrangementsofthiscourseshouldbestrictlyaccordingtothisteachingoutline.
TeachingObjective
Afterfinishinglearningthiscourse,thestudentsarerequiredtounderstandthefundamentawesternaccountingtheory,accountingconceptsandtheproceduresandskillsindealingwiththepreparationoffinancialstatements.BycomparingthemajordifferencesofaccountingtreatmentbetweenU.S.AandChina,thestudentsarerequiredtomakecommentsonChineseandUSaccountingstandardsandmakeresearchonthem.
TeachingContent
Lesson1THEENVIRONMENTOFFINANCIALREPORTING
Forewords
I. Accountinginformation:
users,uses,andGAAPinU.S.A.
2.ThedevelopmentofaccountingstandardsinU.S.A.
2.1 Briefhistoryofdevelopmentofaccountingstandards–CAP,APB,FASB
2.2FinancialAccountingStandardsBoard(FASB)
2.2.1 Organization
1.2.2 StatementsissuedbyFASB
3.OtherorganizationscurrentlyinfluencingGAAPinU.S.A.
3.1SEC,AICPA,EITF,CASB,IRS,AAA,IASC/IASB,GASB,professionalorganizations
3.2Relationshipoforganizationsincurrentstandardsettingenvironment
4.Ethicsintheaccountingenvironment
5.ComparisonofthedevelopmentofaccountingstandardsinChinaandinU.S.A.(Case)
Lesson2FINANCIALREPORTING:
ITSCONCEPTUALFRAMEWORK
1.FASBconceptualframework
1.1Generalvalueofframework
1.2NatureandcomponentsoftheFASB’sconceptualframework
2.Objectivesoffinancialreporting
3.Qualitativecharacteristicsofaccountinginformation
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3.1 Hierarchyofqualitativecharacteristics
3.2Pervasiveconstraint:
benefits>
cost
3.3Primarydecision-specificqualities.
3.3.1.Relevance
3.3.2.Reliability
3.4Secondarydecision-specificqualities-Comparabilityandconsistency
3.5Thresholdforrecognition:
materiality.
4.Accountingassumptionsandconventions
4.1Assumptions--Entity,Continuity(going-concern),Periodoftime,Monetaryunit
4.2Conventions--Historicalcost, Realizationandrecognition,matchingandaccrualaccounting, Conservatism(prudence)
5.Elementsoffinancialstatements
5.1Balancesheet–Asset,Liability,Equity
5.2Incomestatement–Revenue,Expenses,Gains,Losses
5.3 Statementofcashflows—Operatingcashflows,Investingcashflows,Financingcashflows
5.4 Statementofchangesinequity—Investmentbyowners,Distributiontoowners
6.ComparisonofaccountingconceptsinChinaandinU.S.A. (Case)
Lesson3THEBALANCESHEETANDSTATEMENTOFCHANGESINSTOCKHOLDERS'
EQUITY
1.Interrelationshipoffinancialstatements
2.Elementsofthebalancesheet
3.Measurementoftheelementsofthebalancesheet
4.Reportingclassificationsonthebalancesheet
4.1Assetandliabilityclassifications
4.2Conceptualguidelinesforreportingassetsandliabilities
4.3 Stockholders'
equityclassifications
5.Limitationsofthebalancesheet
6.Statementofchangesinstockholders'
equityIIOtherdisclosureissues
8.Reportingtechniques
9.BalanceSheetanalysis
Lesson4THEINCOMESTATEMENTANDINCOMERECOGNITION
1.Conceptsofincome
1.1 Capitalmaintenance
1.2 Transactionalapproach
2.Elementsoftheincomestatement
3.Incomestatementcontent
3.1Incomefromcontinuingoperations
3.2Resultsfromdiscontinuedoperations
3.3Extraordinaryitems
3.4Effectsofaccountingchanges
3.5Earningspershare
4.Incomestatementformats
4.1Single-step
4.2Multiple-step
5.Limitationsoftheincomestatement
6.IncomeStatementanalysis
7.Comprehensiveincome
8.Conceptualissuesofrevenuerecognition
8.1Revenuerecognitioncriteria
8.2Economicsubstanceversuslegalform
8.3Transferofrisksandbenefits
8.4Collectibilityofreceivable
9.Revenuerecognitionalternatives
9.1Normalrevenuerecognition
9.2Revenuerecognitionpriortotheperiodofsale
9.3Revenuerecognitionaftertheperiodofsale
Lesson5 THE STATEMENTOFCASHFLOWS
1.ConceptualoverviewandusesoftheStatementofCashFlows
2.StructureoftheStatementofCashFlows
2.1Threecategoriesofcashflows.
2.2Supplementaldisclosures
3.ReportingCashFlowFromOperations
3.1Operatingcycle
3.2Twomethods
3.2.1Directmethod--Illustration
3.2.2Indirectmethod--Illustration
4.PreparingacompleteStatementofCashFlows
Asix-stepprocessforpreparingastatementofcashflows.
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