中级财务会计(英文)课程教学大纲.docx

中级财务会计(英文)课程教学大纲.docx

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中南财经政法大学会计学院

SchoolofAccounting,ZhongnanUniversityofEconomics&Law

中级会计学（英文） 课程

（IntermediateAccounting）

教学大纲

（SYLLABUS）

《中级财务会计》教学小组编写

TeachingTeamofIntermediateAccounting

2006年2月修订（Feb.2006）

CourseNature

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.

5