课程教学大纲模版-会计学原理与财务报表分析

1、课程大纲课程：课程名称(中)：会计学原理与财务报表分析课程名称(英)：Accounting Principles and Finanl Sementysis学分：3无中文+英文（英文授课50%）英文课堂讲授 课堂秋学期必修课本科生1-12 周 周六上午 8：50 12：15六教 6A201预修课程：授课语言：课件语言：授课方式：开课学期：课程性质：授课对象：上间：上课地点：授课教师： 电子邮件：赵zhaox64505139办公：答疑时间（Office Hour）：助教（）：wangzhip.14pbcsCOURSE DESCRIPTIONThis Course is thecoursehero

2、ductory accounting sequence. It is an overview ofaccounting for use by the firm and by users outside of the firm. We will cover the basics ofdouble entry accounting, key finanl sements and finanl sementysis.COURSE OBJECTIVESRegardless of your major area of study, understanding finanl sements is crul

3、 tosucs in business. You will use what you learnhis courseany of your other coursesin your academic career and certainly when you goo the business world. The objective ofthis course is to develop an understanding of how finan reported. It will focus on the following main objectives:l information is

4、recorded and1.The objectives of finanl reporting and recognize the importance of accountinginformation as the language of business.2.Finanl sements, specifically the S the Sement of Cash Flows.ement of Earnings, the Balanheet, and3.4.The content of the basic finanl sements and the relationships amon

5、g them.The accounting pro economic and finans of accumulating and reporting aggregate information aboutl tranions.5.6.7.8.9.The principles used to value assets and liabilities as reportedhe Balanheet.Howe is measured as reportedhe Earnings Sement.How cash flows are measured and reported The various

6、components of owners equity.he Cash Flows Sement.The importance of ethics in the production and presenion of accountinginformation for business decimaking.10.The various methods of using finan entities.l sements toyze and compare businessRequired TextFinanl Accounting, 3/e, Spiceland, Thomas and Her

7、rmann, McGraw-Hill, 2014影印版，2015Supplementary Texts1roduction to Finanl Accounting, 11/e, Horngren, Sundem, Elliott and Philbrick,Pearson2会计学原理 英文版 第 21 版，John. Wild, Ken W. Shaw, Barbara Chiappetta改编，大学3财务会计，Harrison & Horngren,7/e, 赵译，会计学原理，会计学原理，Course Evaluation青等，编著，1.2.3.4.Class Participation

8、and Practical Problems (group) 3 Tests (each for 10%)Final Exam10%10%30% 50%100%There will be Each problem,due every exercise or case isk.is required to be submitted as assigned.chosen to reinforceaparticular aspect of the class of the lecture. Please submit) .materialthe pure is to supplement your

9、comprehenyour assignment to TA by(wangzhp.14pbcsPRACTICAL PROBLEMSPractical Problems are to be completed as assigned. Each group (5-6s) needs to go toa specific companys website orsements and answers the questions provided by finansearches companys finanll sements. They are meant toreinforce the cha

10、pter concepts and offer a comprehensive review of the chapters.ACADEMICEGRITYWe fully support TSINGHUA PBCSF policy on Academic Dishonesty. Cheating, fery,and colluin dishonest acts are unacceptable and will not be tolerated.alegrity is the basis forellectual and academicegrity. Academicegrity isthe

11、 basis for academic freedom and the schoolsition of influence and trust in our society.You are asked and expected to be familiar with these standards and to abide by them. TSINGHUA PBCSFs Policy on Academic Dishonesty can be found on the schools website.Teaching Schedule (2016.9-2017.1)k No./DateTop

12、ics1SEP 17Chapter 1: A Framework for Finanl Accounting: BE1-4, BE1-7; E1-2, E1-7; P1-2A, P1-3A, P1-6A, P1-7A2SEP 24Chapter 2: The Accounting Cycle: During the Period: BE2-2, BE2-4, BE2-7, BE2-8; E2-2, E2-4, E2-8, E2-10; P2-1A, P2-2A, P2-4A, P2-5A, P2-7A3OCT 1 (N/A)Chapter 3: The Accounting Cycle: En

13、d of the Period: BE3-4, BE3-5, BE3-6, BE3-10, BE3-19, BE3-20; E3-3, E3-4, E3-7,E3-8, E3-17, E3-18; P3-1A, P3-2A, P3-3A, P3-4A, P3-7A, P3-8A4OCT 8Test 1: 40 min, Ch1-Ch3Chapter 4: Cash andernal Controls: BE4-8, BE4-12, BE4-14, BE4-15; E4-9, E4-10, E4-14, E4-15; P4-2A, P4-3A, P4-4A, P4-5A5OCT 15Chapte

14、r 5: Receivables and Sales: BE5-1, BE5-2, BE5-9, BE5-10; E5-2, E5-3, E5-10, E5-11; P5-2A, P5-4A, P5-9A6OCT 29Chapter 6: Inventory and Cost of Goods Sold: BE6-5, BE6-6, BE6-14, BE6-15; E6-4, E6-5, E6-13, E6-14; P6-1A, P6-2A, P6-4A, P6-6A, P6-8A7OCT 29Chapter 7: Long-Term Assets: BE7-7, BE7-8; E7-10,

15、E7-11; P7-5A, P7-7A, P7-9A8NOV 5Test 2: 40 min, Ch4-Ch6Chapter 8: Current Liabilities: BE8-1, BE8-2, BE8-6, BE8-15; E8-2, E8-3, E8-10, E8-16; P8-2A, P8-5A, P8-9A9NOV 12Chapter 9: Long-Term Liabilities: BE9-3, BE9-4; E9-3, E9-4; P9-1A-4A, P9-7A10NOV 19Chapter 10: Stockholders Equity: BE10-3, BE10-4, BE10-13, BE10-14; E10-5, E10-6, E10-11, E10-12; P10-2A, P10-5A, P10-7A11NOV 26Test 3: 40 min, Ch7-Ch