BACC001_Accounting_degree(会计学大纲_本科学生适用).doc

COURSE SYLLABUS 15575024（BACC001）Accounting for businessCourse Instructor: Cheng MinEmail: Telephone Number:69980028Office Hour:8:00-16:001. Subject InformationCourse Classification: Required CoursePrerequisite: NilCredit points: 5 points2. Class hours (compulsory)Lectures . . . . . . . . . (20 hours)Tutorials . . . . . . . . . (20 hours)Manual accounting experiments. (10 hours)Independent study (6 hours per week)The subject is taught in lectures and tutorials. The lectures provide the structure of the topic area, discussion of the theory and some practical examples. Tutorials provide an opportunity to discuss ideas, ethical issues and make practical application of the theory. The tutorial is not meant to be a forum for teachers to provide students with “Model answers.” Tutorials are focused on helping students to solve problems they have encountered and on applying concepts introduced in the previous lecture. Students are invited to ask questions and contribute to their own clarification of the materials being studied. Manual experiments are aimed at improving students capabilities of practically applying accounting knowledge.3. Compulsory TextbookAccounting, Horngren/Harrison/Oliver, Pearson International version ISBN-13:978-0-13-609342-8 4. Course contentThis subject equips students with the broad and basic knowledge and skills to deal with accounting information systems in the business environment and is also a foundation for further study in accounting.The content is structured into 10 weekly lecture and tutorial sessions covering the following topics: Accounting and the business environment Recording business transactions The adjusting process Completing the accounting cycle Merchandising operations Merchandise inventory Internal control and cash Receivables Plant assets and Intangibles Current liabilities, payroll, and long-term liabilities Corporations: Paid-in capital and the balance sheet Corporations: effects on retained earnings and the income statement5. Course Objectives (learning outcomes)On successful completion of this subject, students will be able to: 1. Identify the role of accountants and accounting information in the business environment. 2. Use accounting information in external and internal decision contexts of a business. 3. Process accounting information; prepare external financial statements and internal management reports.4. Being able to interpret the basic business information provided in the popular media .Effectively understand and communicate accounting information in a business context. 5. Having the foundational analytical skills needed to critically interpret accounting reports and make judgments based on accounting information.6. Recognize ethical issues facing the accounting profession and the ethical framework in which accounting operates. 6. AssessmentASSESSMENT TASKS ( Weighting )OUTCOMES ASSESSEDAttendance and class and Online Participation (10%)Reasonable attendance is required for students to pass this course.Students active participation in experiential learning exercises and critical discussion of lecture material is also evaluated1、2、3、4、5、6Quizzes and Experimental Assignment (30%)Students are required to complete five quizzes randomly selected, and each accounts for 5 percent. At the end of the semester, one comprehensive experimental case accounts for 5 percent.1、2、3、4、5、6Final examination (60%)The final exam will be held during the formal examination period. The duration of the exam is 2 hours. The final exam covers the entire course (all lectures and tutorials) and is composed of a variety of question types i.e. multiple choices, True or False questions and calculation problems etc. 1、2、3、4、5、6 Grade description for this subjectGradeMark RangeDescriptorHigh Distinction(HD)90100Work of outstanding quality on all objectives of the subject, which may be demonstrated by means of problem resolution, analytical and technical skills, and interpretation of materials or use of theoretical and practical knowledge of accounting. Distinction(D)8089Work of superior quality on all objectives, demonstrating a sound grasp of subject content, together with better capabilities of analyses and applications.Credit(CR)7079Work of good quality showing more than satisfactory achievement on all objectives, or work of superior quality on most of the objectivesPass(P)6069Work showing a satisfactory achievement on the overall objectives of the subject.Fail(F)059Unsatisfactory performance in one or more objectives of the subject as contained within the assessment items.7. Subject ScheduleClass hours Lecture topic(2 hours)Pre-workTutorial assignments(2 Hrs)Skills development4Accounting and the business environment Accounting Vocabulary, users, profession and organizations Types of business organizations Accounting concepts and principles Accounting equation Business transaction Financial statementsChapter 1PracticeE1-16E1-18E1-21E1-24Assignments P1-32AP1-34AP1-37ADecision Case 1(p82) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Recording business transactions Account, Journal, ledger Debit ,credit, and double-entry Transaction recording Journalizing and posting Trial balanceChapter 2PracticeE2-17E2-18E2-22E2-26Assignments P2-30AP2-32AP2-35ADecision Case 1(p151) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4The adjusting process Accrual accounting Accounting principles Adjusting entries Adjusted trial balance Financial statement Ethical issuesChapter 3PracticeE3-14E3-19E3-21E3-22Assignments P3-28AP3-30AP3-32AP3-35ADecision Case 1(p217) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Complete the accounting cycle Accounting cycle Closing accounts Post closing Classifying Assets and Liabilities Accounting ratiosChapter 4PracticeE4-18E4-20E4-23Assignments P4-26AP4-28ADecision Case 1(P275) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Merchandising operations Merchandising operations Perpetual inventory system Sales of inventory Merchandisers financial statementsChapter 5PracticeE5-16E5-17E5-19E5-21Assignments P5-27AP5-29AP5-30ADecision Case 1(P324) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Merchandise Inventory Accounting principle and Inventories Inventory costing methods FIFO,LIFO and average costLower-of-cost-or-market ruleChapter 6PracticeE6-23E6-25E6-27E6-28Assignments P6-33AP6-34AP6-35ADecision Case 1(p370) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities2Internal control and cash Internal control Sarbanes-Oxley act E-commerce Bank reconciliation Cah receipts and payments Petty cash Ethic and accountingChapter 7PracticeE7-18AssignmentsP7-26AP7-27A understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Receivables Introduction to receivables Accounting for bad debts Allowance method Direct write-off methodNotes receivablesChapter 8PracticeE8-16E8-18E8-19E8-23E8-24AssignmentsP8-29AP8-31AP8-32ADecision Case 2(p471) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Plant assets and Intangibles Measuring the cost of plant assets Depreciation Disposing of plant asset Natural resources and Intangible resourcesChapter 9PracticeE9-17E9-22E9-24E9-25Assignments P9-27AP9-29ADecision Case 2(p517) understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities4Current liabilities, payroll, and long-term liabilities Current liabilities Bonds Account for bond-straight line methodChapter 10Chapter 11PracticeP10-15AP10-17AE11-15E11-16E11-18AssignmentsP11-23AP11-25A understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities2Corporations stockholders equity issuing stock cash dividends different values of stockChapter 12Assignments P12-27AP12-33A understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities2Corporations stock dividend stock splits treasury stock retained earnings corporation income statementchapter 13Assignments P13-24AP13-27AP13-29A understanding and application of accounting knowledge professional skills including critical and analytical thinking capacity to question and challenge existing frameworks and ideas ability to work effectively as a member of a team by case studies and practical activities6Manual Accounting Experiment (2 hours)Chapter1-13Experimental case practices (4hours) understanding and application of accounting knowledge ability to work effectively as a member of a team by case studies and practical activities8Recommended references(1)Recommended texts会计学，陈信元，上海财经大学出版社管理会计， 余绪缨 编著，中国人民大学出版社Tyler, J, Accounting Study Guide, 5th edition, Pearson Education Australia, ISBN 978-0-7339-7869-2 (available with the textbook), 2007CPA Australia or The Institute of Chartered Accountants in Australia (2009), Accounting Handbook 2009, Sydney: Prentice Hall or John WileyCPA Australia or the Institute of Chartered Accountants in Australia (2009), Auditing and Assurance Handbook 2009, Sydney: Prentice Hall or John WileyHoggett, J., and Edwards, L., Medlin, J. (2006), Accounting in Australia (6th Ed.), Brisbane: John Wiley & SonsKimmel, P. D., Carlon, S., Loftus, J., Mladenovic, R., Kieso, D. E., Weygandt, J. J. (2006), Accounting: Building Business Skills (2nd Ed.), Brisbane: John Wiley & SonsTrotman, K., Gibbins, M. (2005) Financial Accounting: An Integrated Approach (3rd Ed.), Thomson PublishersJackling, B., Raar, J., Williams, B., Wines, G. (2007), Accounting: A framework for decision making (2nd Ed.), McGraw-Hill IrwinJuchau, R. Flanagan, J., Mitchell, G., Tibbits, G., Ingram, R., Albright, T., Baldwin, B., Hill, J. (2006) Accounting: Information for Decisions (2nd Ed.), Thomson Publishers(2)Journals and Business Publications 会计研究 管理世界 上海证券报 中国财政部新会计准则 International Financial Reporting Systems(I