《会计学原理（双语）》教学大纲

《会计学原理（双语）》课程大纲课程名称：会计学原理（双语）/AccountingofPrinciple课程编号：ab11124060课程属性：专业基础课授课对象：会计专业本科学生总学时/学分：48/3开课学期：第1学期课程负责人：先修课程：无CourseoverviewAccountingofprincipleisthefirstinasequenceofcoursesinfinancialaccountingandaccountingtheoryintheCPAprogramofprofessionsIstudies.Asanintroductorycourse,itisdesignedtoenablestudentstobuildafoundationofknowledgeandskillsinpreparationfortheothercoursesinfinancialaccounting,asweIIasforthestudyofrelatedcoursesintheaccountingcurricuIum.Sinceaccountingofprincipleisanintroductorycourse,studentsarenotexpectedtofuIIyappreciatethedecision-makingandconceptuaIissuesthatv/iIIbeintroduced.StudentsunderstandingoftheseissueswiIIdevelopsteadilyastheypursuetheircareerinaccounting.CourseobjectiveFinanciaIaccountingisthe“scorekeeping”systemforabusiness.11isasystemofaccumulatingdataontheresultsofpasttransactionsandevents,andreportingthisinformationtopartieswhouseittomakedecisions.Inmanyways,thefinancialstatementspreparedbyaccountantsaretheureportcard“ofthebusinessorganization.FinanciaIstatementscontaincriticaldataonwhichdecisionmakersbasetheirdecisions;thus,theaccountanthasanimportantroleandresponsibiIityintheoperationofabusiness.AccountingofprincipleaddressesnotonIythetechnicaIandprocedureIaspectsofpreparingexternaIfinancialstatementsbutaIsotheconceptsandprinciplesoftheaccountingprocess.InitialIy,studentsmaythinkthataccountingisbIackandwhitewithonlyonecorrectwayofaccountingforeveryitem.Thisisnotalwaysthecase,astheywilldiscover.Thesameistrueforsomeethicalchoicesituationsinaccounting；thereisroomforjudgmentandmorethanonerightwaytoapproachthesituation.ExplaingeneraIconceptsoffinancialaccountingDescribetheproceduresusedinthepreparationoffinancialstatements.UseofaccountinginformationinmanageriaIandfinancialdecisionmaking.ConsidervariousethicaIconsiderationsinaccounting.MaincontentandbasicrequirementAnintroductiontoaccountingconceptsDefineaccountingandintroducestosomebasicgeneraIIyacceptedaccountingprinciplesandtothebasicfinancialstatements.Describethemainfieldsofaccounting,explaintheimportanceofethicsinthepracticeofaccounting,andintroducetheaccountingequation.RecordingtransactionsTheaccountingcyclecomprisesthevariousstepsintheaccountingprocess.Thefirstfewstepsofthiscycle,uptothepreparationofthetrialbaIance,arepresented.StudentsaIsolearnthebasicsofhowtorecordtransactionsintotheformaIaccountingrecordsofacompany.Adjustingtheaccounts,preparingthestatements,andcompletingtheaccountingeyeIeExplaintheaccruaIbasisofaccountingandhowaccruaIaccountingisusedtoensurethataIIrevenueandexpensesarerecordedintheproperaccountingperiods.StudentswiIIIearnhowtoprepareadjustingentriesandcompletetheremainingstepsoftheaccountingcycle,whichincludepreparingfinancialstatementsandclosingthebooksinpreparationforthesubsequentaccountingperiod.AccountingformerchandisingactivitiesExplaintheaccountingforfirmsthatbuyandseiImerchandise,studentslearnhov/torecordthecostsofgoodssoldandtopreparefinanciaIstatementsformerchandisingbusinesses.InventoriesandspecialjournaIsAddresssomeoftheuniqueprobIemsofaccountingformerchandiseinventory,focusingonthetypesofcostincIudedinthecalculationofinventory.StudentsaIsoIearnvariousinventorypricingmethodssuchasweightedaverageandFIFO.Inaddition,speciaIjournaIsareintroduced,asv/eIIashowtoaccountforsalestaxesandsalesreturns.ThedifferenceofthebasisprocedurebetweenIFRSandAccountingStandardsofChinaAddressthedifferenceofthebasisprocedurebetweenIFRSandAccountingStandardsofChinaindocument,recording,Iedgersandfinancialstatements.AccountingformanufacturerDefinemanufacturerandoperatingeyeIe,andexplainhowtoaccountingforfinancing,purchaseinventories,costofproduction,sales,businessperformanceandwithdrawsIoffunds.PropertyaccountsDefinetheinternalcontrolandpropertyaccounts,andaddressthemethodsandaccountingtreatmentofpropertyaccounts.FinancialreportDescribetheaccountingstatementsandfinancialreport,andaddresstheformatandpreparingmethodofaccountingstatements.Introducetheratioanalysisofaccountingstatements.TeachingmethodandCompositionofscoreDuringthecourse,traditionalteachingmethodsareadopted,paysattentiontotheruIeofreciprocitybetweenteachingandstudying:topicdiscussionandexercisesincIassareaIsothewayinourteaching.PowerPointwiIIbeusedinaIIlessons.Attendance,cIassparticipationandassignments20%,Mid-termexam30%,Finalexam50%TextbookandreferencesJohnJ.Wild,KenW.Shaw,andBarbaraChiappetta,崔学刚、饶菁改编，principlesofaccounting,19thEdition,中国人民大学出版社，2009.刘峰、潘琰、林斌，《会计学基础》，第三版，高等教育出版社，2010。崔智敏、陈爱玲，《会计学基础》，第三版，中国人民大学出版社，2010。企业会计准则，最新版Teachingcontent,scheduleandhours

Chapters/periodLearningpointsNotesChapter1Anintroductiontoaccountingconcepts(6hours)WhatisaccountingFormsoforganizationUsersofaccountinginformationEthicsinaccountingFinanciaIstatementeIementsBasicaccountingequationTransactionanalysisGeneraIIyacceptedaccountingprinciplesTheframeworkforfinancialstatementAccountingelements,accountingequation,GAAPChapter2Analyzingandrecordingtransactions(6hours)AccountsDouble-entryaccountingAnalyzingtransactionsJourna1izingtransactionsPostingPreparingtrialba1anceDoub1e-entryaccounting,ana1yzing,journa1izing,journa1and1edgerChapter3Adjustingaccounts,preparingfinancialstatementsandcomp1etingtheaccounting-cycle(9hours)Accrua1basisThepurposeofadjustingAdjustingaccountsAdjustedtrialbalancePreparingfinancialstatementsTheWorkSheetClosingentriesReviewingtheaccountingcycleClassifiedbalancesheetCurrentratioAdjustingaccounts,preparingfinancialstatements,closingChapter4Accountingformerchandisingactivities(3hours)ServiceenterpriseandmerchandisingcompanyPeriodicandperpetua1inventorysystemsAccountingformerchandisepurchasesAccountingformerchandisesa1esAdditiona1merchandisingissuesStatementsofcomprehensiveincomeformats.1nventorysystem,accountingforpurchasesandsalesChapter5Inventoriesandspecia1journa1s(3hours)Assigningcoststoinventoryiterns1nventorycostingmethodsLowerofcostandnetrealizablevalue1nventoryerrorsSubsidiaryledgersandspecialjourna1sMerchandiseturnoverInventorycostingmethods,LCNRVChapter6ThedifferenceofthebasisprocedurebetweenIFRSandAccountingStandardsofChina(6hours)D