基础 会计学 英文版教案 english.doc

管理学院教 案课程名称：Financial Accounting 1授课对象：会计学专业学 时：72学时任课教师：宋晓文河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle What is Accounting 目的要求Students can know the definition of accounting, the users of accounting information and the two fields of accounting. 教学内容手段与时间分配Teaching contents：Whats accounting External Users and Internal UsersFinancial accounting and management accounting Teaching ways：lecture, AV presentationsTotal 90 minutes40 m30 m20 m重点与难点Definition of accounting and the forms of business organization.教 案讲课思路As with most texts, the first chapter will be devoted to an introduction to terms and techniques we will be using in the remaining chapters. For some, this may be your first business course and the terms will be new. We will be discussing many of the key concepts introduced here in the remaining chapters of the text.Begins with an introduction to accounting. Then discusses how accounting information is needed by various usersindividuals, businesses, investors, creditors, government regulatory agencies, taxing authorities, and nonprofit organizations. Financial and management accounting are compared.作业Name three of the regulatory bodies that are responsible for establishing accounting guidelines. Briefly explain the function of each.阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle What is Accounting 目的要求Students can know the differences among three forms of business organization and regulating accounting as well.教学内容手段与时间分配Teaching contents： Review what we learned in last lessonProprietorships ,partnerships and corporationGoverning organizations: FASB AICPA GAAP SECTeaching ways：lecture, AV presentations, group discussionTotal 90 minutes10 m50 m30 m重点与难点The differences among the proprietorships, partnerships and corporation.教 案讲课思路 Review what the accounting is . Then describe and summarizes the differences among the three forms. governing organizations: FASB AICPA GAAP SEC作业Qucik check (1-3) page:25阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle Accounting Concepts and Principles 目的要求Students can understand generally accepted accounting principles (GAAP) and know the differences among the various concepts and principles very well.教学内容手段与时间分配Teaching contents：Generally accepted accounting principles (GAAP)The entity concept The reliability (objectivity) principleThe cost principleThe going-concern concept The stable-monetary-unit conceptTeaching ways：lecture, AV presentationsTotal 90 minutes15 m20 m20 m15 m20 m重点与难点The entity concept The reliability (objectivity) principleThe cost principleThe going-concern concept The stable-monetary-unit concept教 案讲课思路First talk whats generally accepted accounting principles (GAAP)Then discuss Various concepts and principles. I will give them more examples to help them understand.作业Generally Accepted Accounting Principles (GAAP) are a broad set of accounting rules that a company must follow when preparing financial statements.S1-3 Apllying accounting concepts and principlesS1-4 Apllying accounting concepts and principlesPage:26阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle The accounting equation 目的要求Students can use the accounting equation and understand the meaning of accounting elements.教学内容手段与时间分配Teaching contents：Review what we learned in last lessonThe accounting equationElements of accounting: Assets ,Liabilities ,Owners Equity, Revenues and Expenses.Teaching ways：lecture, AV presentations, exercisesTotal 90 minutes10 m35 m45 m重点与难点Why the equation always keeps in balance, Elements of accounting教 案讲课思路Through reviewing what we learned in last lesson, students can understand the basic knowledge of accounting well, then go to the next content, accounting equation which is very important in chapter 1. I will give more detailed lectures to let students understands why the equation always keeps in balance.作业If a companys assets total $400 and owners equity totals $300, how much are total liabilities?阅读参考书1.Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle Analyzing Business Transactions 目的要求Studetns can analyze business transactions and their effects on the accounting equation as well.教学内容手段与时间分配Teaching contents：A business transactionOwner investmentIncreases the asset, Cash and increases the owners equity account, Capital.Cash purchase of landIncreases the asset, Land, and decreases the asset, Cash.Purchase of office supplies on creditIncreases the asset, Office Supplies, and increases the liability, Accounts Payable.Providing services (earning revenue) for cashIncreases the asset, Cash, and increases Owners Equity.Providing services (earning revenue) on accountIncreases the asset, Accounts Receivable, and increases Owners Equity.Teaching ways：lecture, AV presentations, examples.Total 90 minutes10 m20 m15 m15 m15 m15 m重点与难点Analyzing the business transactions and their effects on the accounting equation.教 案讲课思路This part is very important for students to understand accounitng. We can begin by analyzing a transaction where Gay Gillen contributes thirty thousand dollars cash to get the business started. First, we have to identify the assets, liability or equity accounts involved in this transaction. We can see that the cash account will increase by thirty thousand dollars and the Owner Capital will increase by thirty thousand dollars. Lets see how the books of the company will appear after we record this transaction.作业S1-10 Analyzing transaction. Page: 27阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle Analyzing Business Transactions 目的要求Studetns can analyze business transactions and their effects on the accounting equation as well.教学内容手段与时间分配Teaching contents：Payment of expensesDecreases the asset, Cash, and decreases Owners Equity.Payment on accountDecreases the asset, Cash, and decreases the liability, Accounts Payable.A personal transaction has no effect on the accounting equation of a business.Collection on accountIncreases the asset, Cash, and decreases another asset, Accounts Receivable.Cash sale of land at costIncreases the asset, Cash, and decreases another asset, Land.Withdrawal of cash by the ownerDecreases the asset, Cash, and decreases Owners Equity.Teaching ways：lecture, AV presentations, examples.Total 90 minutes15 m15 m15 m15 m15 m15 m重点与难点Analyzing the business transactions and their effects on the accounting equation.教 案讲课思路This lesson we will continue to learn the business tranctions and their effects on the accounting equation. Notice that the equation always stays in balance.Each transaction affects at least two accounts, sometimes more. Some transactions affect only one side of the equation; some affect both sides.作业E1-3 Business transactionsE1-4 Transaction analysisE1-5 Accounting equationPage:28阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle Financial Statements 目的要求Students can prepare the financial statements and evaluate business performance.教学内容手段与时间分配Teaching contents：The four primary financial statements The income statement (statement of earnings or statement of operations) lists revenues and expenses and shows net incomerevenues minus expenses. The statement of owners equity shows the changes that take place in owners equity during the period from net income or net loss, withdrawals, and owners investments.The balance sheet lists all assets, liabilities, and owners equity as of a specific date. The statement of cash flows reports the cash receipts and payments during a period as well as the net cash inflow or outflow and ending cash balance.Teaching ways：lecture, AV presentations, group discussionTotal 90 minutes20 m20 m15 m25 m10 m重点与难点How to prepare the financial statements and the relationships among the financial statements.教 案讲课思路The relationships among the financial statements is very important. The first financial statement that we prepare is the income statement. Second is the statement of owners equity, third is the balance sheet, and last is the statement of cash flows. Lets get started.作业A complete set of financial statements for a corporation includes four related accounting reports or statements. List the names of all four of these statements and give a brief description of the accounting information contained in each.阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 1 Accounting and the Business EnvironmentTitle Summary and Exercises 目的要求Review what we learned in chapter 1 to help students understand the basic contents of accounting. 教学内容手段与时间分配Teaching contents：After studying Chapter 1, review and practice this key points with students:Use accounting vocabulary Apply accounting concepts and principlesUse the accounting equation Analyze business transactionsPrepare the financial statementsEvaluate business performance Teaching ways：lecture, AV presentations, summary and exercisesTotal 90 minutes10 m10 m20 m20 m20 m10 m重点与难点Analyzing business transactions and prepare the financial statements.教 案讲课思路Review and practice the key points, I will give summary and exercises.作业Preparing the financial statements.E1-11 Business organization, balance sheetE1-12 Income statement Page:30P1-2A Transaction analysis, accounting equation, financial statements.Page:32阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. ch12Accounting (11e), Robert N. Anthony,机械工业出版社.ch1河南工业大学管理学院教 案Chapter 2 Recording Business TransactionsTitle Double-Entry Accounting 目的要求Students can use accounting terms and apply the rules of debit and credit. 教学内容手段与时间分配Teaching contents：Review what we learned in chapter 1Account (the T-account),leger and JournalDouble-entry bookkeepingTeaching ways：Lecture, AV presentations, examplesTotal 90 minutes5 m30 m55 m重点与难点Double-entry bookkeeping Account Journal The T-account教 案讲课思路In this chapter we are going to discuss in-depth the proper procedures to follow in using the double-entry accounting process. We will find this in-depth look a little confusing as you go through the chapter. By the time we get to the last screen, we think you will see just how the system works. The material discussed in this chapter will be used continuously in the remaining chapters devoted to financial accounting. It is a great idea to go slowly through this chapter material. So we will start the process with a little review. 作业Name the accounts of assets, liabilityies and owners equity.S2-3 Using accounting termsPage: 72阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. Ch22Accounting (11e), Robert N. Anthony,机械工业出版社.ch2河南工业大学管理学院教 案Chapter 2 Recording Business TransactionsTitle Ledger, Debit/Credit Rule 目的要求Students can apply the rules of debit and credit and record transactions in the journal.教学内容手段与时间分配Teaching contents：Review what we learned in last lessonThe rules of debit and credit:Increases in assets are recorded on the left (debit) side of the account. Decreases in assets are recorded on the right (credit) side.Rules for liabilities and owners equity accounts are the opposite of the rules for asset accounts. Increases in liabilities and owners equity accounts are recorded on the right (credit) side of an account, and decreases are recorded on the left (debit) side.After each transaction is recorded, the equation must remain in balanceTeaching ways：AV presentations, lecture, examplesTotal 90 minutes10 m30 m50 m重点与难点Rules of debit and credit and recordng transactions in the journal教 案讲课思路We have determined the balance in accounts in the last chapter, but in this chapter we will look at a more comprehensive way to determine an account balance.The cash account is an asset, so increases, or receipts, are shown on the debit, or left side, and decreases, or payments, are shown on the credit side, or right side. To determine if an account has a debit or credit balance, we total the right and left sides and place the balance on the larger side. In this example, our increases in cash amount to thirty-six thousand one hundred dollars and the decreases total thirty-one thousand, three hundred dollars so the cash account has a debit, or positive balance of four thousand, eight hundred dollars.作业State the account to be debited and the account to be credited for the following transactions.Choose from the following list of accounts: cash, accounts receivable, supplies, equipment,accounts payable, note payable, capital, withdrawals, service revenue, utilities expense, andrent expense.a) Owner invests cash into the business.b) Performed services for cash.c) Purchased equipment for cash.d) Purchased supplies for cash.e) Paid rent for the current period.f) Purchased supplies on account.g) Performed services on account.h) Received cash on account.i) Paid a creditor o阅读参考书1. Essential of Accounting (7e), Robert N. Anthony, Tsinghua Press. Ch22Accounting (11e), Robert N. Anthony,机械工业出版社.ch2河南工业大学管理学院教 案Chapter 2 Recording Business TransactionsTitle Journal 目的要求Students can understand the steps analysis of each transaction and how to record in the journal.教学内容手段与时间分配Teaching contents：Review what we learned in last lessonAnalysis of each transaction involves these steps:Identify the types of accounts affected by the transaction, such as asset or expense.Determine which accounts increase and which decrease. (Some transactions may require only increases or only decreases.) Apply the rules of debit and credit.Record the transaction in the journal, listing first the debit and then the credit. Include a brief explanation. Verify that total debits equal total credits.Teaching ways：AV presentations, lecture, examples Total 90 minutes10 m20 m30 m30 m重点与难点Steps analysis of each transaction and recordng transactions in the journal.教 案讲课思路In the accounting process you first analyze a transaction by looking at proper source documentation. Next, we apply the rules of double-entry accounting and record a general journal entry. The general journal is a chronological listing of the transactions. At the end of the accounting period we post the information from the general journal to the proper general ledger account. The general ledger groups all transactions that impact a particular account. That is, all the transactions that increase or decrease the cash account are posted to the cash general ledger account. Steps analysis of each transaction should be introduced first, then give the examples and erercises to hel