中级财务会计(英文)课程授课教案.doc

中级财务会计(英文)课程授课教案.doc

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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.

Financialreportingistheprocessofcommunicati