《会计学基础》双语教案.doc

会计学基础教案时间：周一第二大节（上午9：40-10：25； 10：30-11：15） 单周周四第一大节（上午7：50-8：35； 8：40-9：25）地点： 康庄506 学时：48班级：会05-1.2.3.4 学分：3答疑时间：周一上午：11：15-12：00考试方式：英文。 闭卷 考试时间：第21周周四第三大节成绩评定：平时成绩20%，考试成绩80%。Part 1 Basic Concepts and the Balance Sheet所需课时： 3课时 课程目标：1让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用。 2了解财务报表的作用，明确资产负债表的基本构成要素； 3对会计基本要素：资产。负债和所有者权益有初步认识；并正确理解和运用三者之间的关系。 4了解三个会计基本原则的含义及对意义。-复式记账原则-货币计量原则。-会计主体原则。课程设计： 第一课程段：师生交流（30分钟） 1通过点名及自我介绍与学生沟通，相互认识。并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。 Q:：What s your name? Where are you come from? Whats you hobby? Are you interesting in Accounting? Why you chose accounting be your major?2在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。 Q：Would you please tell me what accounting is?3介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性、自觉性。Q：Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company? 4向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。Text book : Introduction How to use this book参见 part 1 .ppt第二课程段：教师讲解（60分钟）1 以教材内容为主讲授相关概念，注意讲授中尽量结合日常生活中的事例，使抽象的概念变得浅显易懂。Key Terms: accounting , financial statement, balance sheet, accounting element,assets, liabilities , equity , accounting equation,the dual-aspect concept , creditor, investor,the money-measurement concept, the entity concept.2 依据教材特点，边讲边练。从1-1至1-55，共55小段。具体内容参见教材及幻灯片。第三课程段：学生实战（35分钟）1 对教材中出现的实例，由学生自己动手解决问题。如：1-15， 1-16，1-20， 1-22，1-23，1-28，1-35，1-36，1-44,etc.2 教师提供部分练习素材，供学生讨论、练习。并找两名同学在黑板上练习。3 教师总结本章重点、难点，再次讲解学生在实务练习中存在的问题。第四课程段：布置课后作业（10分钟）Homework:Review Part 1Complete Post text 1 on page 229 by yourselfCheck the answer on page 245.Review Part 1 again.Do exercises 1 to 4.Please preparing Part 2 .Exercise 11. June has a business with assets in the amount of $60,000 and liabilities that total $35,000.What is the amount of her owners equity?2. Blacks business has assets of $80,000 and owners equity of $42,000. How much are the liabilities of his company?3. Sharla Knoxs has a business with liabilities that total $21,000 and owners equity in the amount of $72,000. What is the total of the assets?Exercise 2 Dan Pikes company has the following account balance as of October 31, 2001: Cash $ 25,000 Accounts Payable $ 5,000 Equipment 50,000 Dan Pike, capital 100,000 Automobile 36,780 Dan Pike, Drawing 15,000 Retained earnings 21,780Required: Prepare a balance sheet in account form as of October 31, 2001.Exercise 3The total assets and total liabilities of Toys“R”Us Incand Estee Lauder Companies Inc. follow ToysRUs Estee Lauder Companies (in millions) (in millions) Assets $8,003 $3,219 Liabilities 4,585 1,867 Required: Determine the stockholders equity of each company. Exercise 4Determine the missing amounts (in millions)for the 2001 balance sheets (summarized below) for The Limited Inc，Federal Express Corporation，and Eastman Kodak Co Federal Eastman The Limited Express Kodak Assets $4,088 (b) $13,362 Liabilities (a) $5,323 10,468 Stockholders equity 2,317 4,248 (C) Part 2 More About the Balance Sheet所需课时： 3课时 授课时间：2005.9.29 10.10课程目标：1 理解并掌握以下会计原则：- 持续经营原则- 资产计价原则 成本（历史成本） 市价（公允价格）2 进一步了解和认识资产负债表3 明确资产负债表各具体项目的含义- 课程设计： 第一课程段：复习前章要点（20分钟）1 会计的定义及特点2 资产负债表的基本要素3 会计基本要素的概念4 会计等式5 3个会计原则第二课程段：教师讲解（70分钟）1 以教材内容为主讲授相关概念，并结合企业是计和日常生活中的实例，使抽象的概念变得浅显易懂。Key Terms:The going-concern concept, fair value, monetary assets, The asset-measurement concept, cost, nonmonetary assets, current assets, cash, market securities,noncurrent assets, securities, inventories,account receivable , promissory note, tangible assets,note receivable , prepaid expenses, intangible assets,patents and trademarks, current liabilities, long-term debtgoodwill, noncurrent liabilities, paid-in capital,property, bank loan payable, retained earning,estimated tax liabilities, current ratio. 2 结合教材特点，注意让学生在练习中掌握和理解资产负债表的意义、目的。从2-1至2-83，共83小段。具体内容参见教材及幻灯片。3举例说明已涉及的5个会计原则在实际会计工作中的影响。 第三课程段：学生实战（40分钟）1. 完成教材中提供的所有练习。并结合中文教材的内容，使学生了解我国会计与外国会计科目名称的不同。2. 教师提供有一定难度的案例，让学生讨论，发表自己的见解。3对本章知识点、重点进行归纳总结。第四课程段：总结并布置课后作业（5分钟）Homework:l Review Part 2l Please finished Post test 2l 阅读会计学基础教材：第一章 总论 第二章 会计要素与会计等式熟记本章第四节 会计科目与账户P28-32的一级账户名称及性质l 完成会计学基础教材P35 习题一、习题二l Do exercise 1 l Preparing Part 3Exercise 1Jeffrey Blackwell owns an advertising agency called Blackwell & AssociatesAtthe end of March, his statement of owners equity showed an ending capital balance of $32,750 (after net income was added and withdrawals were subtracted)In addition, he has the following ending balances in the general ledger： Cash $22，250 Supplies $4，000 Equipment $18，000 Accounts Payable $7000Notes Payable $4,500Required：Prepare a balance sheet and report form for March 31，2004Part 3 Balance Sheet Changes; Income Measurement所需课时： 3课时 课程目标：1. 学习几种经济业务的类型；2. 各种经济业务类型的变化对峙产负债表平衡关系的影响3. 了解损益表的结构及特点，理解损益表对信息使用者的作用。课程设计： 第一课程段：复习前章要点（15分钟）Balance SheetRetained earning The assets-measurement concept第二课程段：教师讲解（70分钟）Key terms:transaction, income, revenue,expense, profit(earning ), double entry systemincome statement.The example of several types of transactions:On January 1.2 Smith deposit 10,000 on the bank account to started Glendale Market.(P37)1.3 Glendale Market borrowed 5,000 cash from a bank, giving a note. (P39)1.4 G purchased inventory costing 2,000, paying cash. (P39)1.5 G sold merchandise for 300. Receiving cash. Cost is 200. (P41)1.6 G purchased merchandise for 2,000 and added it to its inventory. (P43)1.7 merchandise costing 500 was sold for 800,which was received in cash. (P44)1.8 merchandise costing 600 was sold for 900. The customer agree to pay 900 within 30 days. (P44)1.9 G purchased a one year insurance policy for 200,paying cash. (P45)1.10 G purchased two lot of land of equal size for a total of 10,000. Paying cash 2,000 and giving a ten year mortgage for the balance 8,000. (P45)1.11 G sold one of the two lots of land for 5,000. The buyer paid 1,000 cash and assumed 4,000 of the mortgage. (P46)1.12 Smith received an offer of 15,000 for his equity in G. (P46)1.13 Smith withdrew for his personal use 200 cash from G bank account, and also withdrew merchandise costing 400. (P47)1.14 Smith learned that the person who purchased th eland on 1.11 for 5,000, sold it for 8,000. The lot still owned by G. (P47)1.15 G paid off 2,000 of its bank loan, giving cash. (P48)1.16 G was changed to a corporation. John Smith received 100 share of common stock in exchange for his 10,100 equity in the business. He immediately sold 25 of these shares for 4,000 cash. (P48) Note: 1. Any transaction of the entity does not effect the accounting equation.2. Sale can increase the retained earnings.第三课程段：学生实战（45分钟）reviewing following part；3-3， 3-7； 3-11； 3-13，3-16； 3-19，3-23，3-24； 3-26； 3-27； 3-28； 3-29；3-30；3-31； 3-32； 3-33；3-34； 3-35； 3-36； 3-38； 3-45； 3-46； 3-48； 3-54； 3-55； 3-58。第四课程段：总结并布置课后作业（5分钟）Summary Transaction ； Double entry system； Income statement Homework:l Complete Post text 3 on page 231-232 by yourselfl Check the answer on page 246.l Do exercises 1 and 2 l Please preparing Part 4 .l 阅读会计学基础教材：l 第三章 复式记账法 第一、二节 内容l 完成会计学基础教材P36 习题三、P52 习题一、习题二Exercise 1Using plus and minus marks，indicate the effects on the accounting elements for each of the business transactions presentedAssets = Liabilities + Equity + + Capital Drawing + Revenue - Expense + + + + Example: + + a. b. c. d. e. f. Example：Owner invested cash aPurchased 0ffice equipment on account bPurchased 0ffice supplies for cash CPaid amount owed to a creditor dOwner withdrew cash for personal use ePaid 0ffice rent fReceived cash for professional feesExercise 2On January 1，2002, Mickey McCrea，a certified public accountant, had assets consisting of：cash, $15,000；office equipment，$8,000；and an automobile，$22,000Accounts payable was $12,800。The following business transactions occurred during the month of January aPaid $400 cash for office equipment bPaid office rent for January,$1,100 cReceived $4,400 cash for professional services dPaid for telephone service，$210 ePaid $3,800 on the account payable fWithdrew $900 for personal use Required： 1Calculate the beginning balance for capital and indicate the effect of each transaction on the accounting equation by using the form shown belowEach amount should be preceded by a plus sign if it represents an increase or by a minus sign if it represents a decreaseCalculate the balance in each account after each transaction has been entered to verify that the accounting equation is in balance 2Prepare an income statement and statement of owners equity for January, and a balance sheet, in account form, as of January 31，2002Assets = Liabilities + Equity Cash + Office + Automobile Accounts + Mickey McCrea,- Mickey McCrea, + Revenue - ExpensesEquipment Payable Capital Drawing Bal.$15,000 + $8,000+ $22,000 =$12,800 + (a) Bal. (b) Bal. Exercise 3Dan Pike, CPA, determines the following account balances as of October 31，2003Cash $8,110 Accounts Payable $7,700Office Supplies 600 Dan Pike，Capital，Oct.1 29,060Office Equipment 7,200 Dan Pike，Drawing 4,400Automobile 23,600 Wages Expense 3,100Professional Fee 12,000 Rent Expense 1,400Telephone Expense 350 Required： 1Prepare an income statement and statement of owners equity for the month ending October 31，2003 2Prepare a balance sheet in account form as of October 31，2003Part 4 Accounting Records and systems所需课时： 6课时 授课时间：2005.10.24 课程目标：a.The nature of the account and how entries are made to accounts.b.The meaning of debit and credit.c.Use of the ledger and journal.d.The closing process.e.Items reported on the income statement.f.Accounting with the computer.课程设计： 第一课程段：复习前章要点（15分钟）-Transaction -the source of the entity - retained earning - revenue ,expense, income- income statement第二课程段：教师讲解（120分钟）1.Key terms:account, debit, credit, ledger, journal, journalizing, posting, closing, chart of accounts, temporary accounts, permanent accounts, accounting cycle.2.针对本章重点、难点，以教材为主，利用教学课件列举典型常用的企业经济业务，说明借贷记账法的记账规则。3. 重点讲解以下部分：4-1， 4-5， 4-7， 4-18， 4-22， 4-26， 4-34， 4-39， 4-40， 4-41， 4-42， 4-43， 4-44， 4-52， 4-55， 4-56， 4-58， 4-61， 4-62第三课程段：学生实战（125分钟）完成教材中提供的所有练习。并结合中文教材的内容，使学生了解我国会计与外国会计记账方法的原理完全一致。2. 教师提供有一定难度的案例，让学生讨论，发表自己的见解。3对本章知识点、重点进行归纳总结。模拟课后学生作业场景。第四课程段：总结并布置课后作业（10分钟）Summary The rules of Debit and creditJournal . Ledger . Posting and closing Revenue and expense accounts are temporary accounts. They are closed to Retained earning.Assets . liabilities and equity accounts are permanent accounts. Their balance are carried forward to the next accounting period. Homework:l Complete Post text 4 on page 232-234 by yourselfl Check the answer on page 246l Do exercises 1、 2 、3 and 4l Please preparing Part 5 .l 阅读会计学基础教材： 第四章 借贷记账法的应用 第一、二节内容l 完成会计学基础教材P52 习题三、习题四Exercises 1Required: Prepare a trial balance for LaVonna Tomberlins Flowers as ofOctober 31, 200X, using the accounts listed below. You will need to cal-culate the balance in the capital account. Cash $ 7,125 Supplies 800 Nursery Equipment 9,120 Delivery Truck 29,800 Accounts Payable 15,100 L. Tomberlin, Capital ? L. Tomberlin, Drawing 6,000 Income from Services 12,500 Wages Expense 4,600 Rent Expense 1,800 Utilities Expense 925Exercises 2 T-Account ledger for Able Company is given below, with balances as of September 1. Post the transactions for September to this ledger, identifying each transaction with its number. (The first transaction has been posted as an example.) Use only the accounts that are named.Close the revenue and expense accounts.Prepare a balance sheet and income statement.You are not required to write out the journal entries, but you may find it easier to do so.TRANSACTIONSI. Cash sales $ 60 5. Cost of goods sold $4602. Sales to credit customers 540 6. Expenses paid in 1003. Received from credit customers 340 7. Expired insurance 104. Purchased inventory on account 260 8. Closed revenue and expense accountsABLE COMPANY LEDGER CashBal. 200 Expenses Revenue Prepaid InsuranceBal. 50 Accounts PayableBal. 250 Retained Earnings Bal. 150 InventoryBal. 300 Paid in CapitalBal. 350 Accounts ReceivableBal. 200Exercises 3Journalize the following transactions for the month of May,2002，using a general journal，Use the chart of accounts for Excel Appliance Repair Company for account titlesMay1 Purchased office supplies on account，$5005 Borrowed $5,000，giving a 90-day, 10 note9 Performed services for $200，which will be paid 1ater10 Owner withdrew$500 cash for personal use11 Paid the rent, $1,00013 Paid the telephone bill，$7519 Received $200 for services previously rendered on May 9。24 Received $1,500 cash for repair services rendered。29 Paid $100 to a creditor on account (amount previously owed)Exercise 4Post these transactions, shown in general journal format, to the general ledger.Part 5 Revenues and monetary assets 所需课时： 6课时 课程目标：The accounting periodWhat accrual accounting isThree more of the nine basic accounting concepts- Conservatism concept- Materiality concept- Realization concept -How revenue item are measured-How monetary assets are measured-The days sales uncollected ratio课程设计： 第一课程段：复习前章要点（20分钟）-Transactions- Consept: debit, credit, ledger, journal, journalizing, posting, closing.- .Use of the ledger and journal.- The closing process. 第二课程段：教师讲解（120分钟）l Some new concept:accounting period， fiscal year， Cash accounting ， Accrual accounting， Conservatism concept，Materiality concept，Realization concept， Revenue， Service revenue。l Explain main problem ；- The difference between Cash accounting and Accrual accounting ”. - How use the concept of “Conservatism” “ Materiality” “ Realization” in accounting practice . - Days sales uncollected = Accounts receivable / Credit sales/365 第三课程段：学生实战（120分钟）重点理解费用的计量时间、计量金额；，5-5; from 5-8 to 5-12; 5-23; 5-28; 5-29; 5-33; 5-34 ; 5-36;5-43; 5-44; 5-45; 5-47;5-484950515253; 5-55; 5-636465; 5-68697071; 5-7475767778.第四课程段：总结并布置课后作业（10分钟）SummaryHomework:l Complete Post text 5 l Check the answer on page 247-248l Do exercises 1 and 2 l Please preparing Part 6 .l 阅读会计学基础教材：第八章 第三节内容l 完成会计学基础教材P167 习题二、习题三Exercises 1FREESONS GIFT GALLERYIn January, Carla Freeson opened a gift store. The following is a summary of transactions for Freesons Gift Gallery for the first year of operation.1. Ms. Freeson invested $90,000 in cash.2. In early January, she acquired a store building and fixtures for $114,000. She paid $64,000 in cash and gave a $50,000 note at 10% interest for the remainder. No payments were made during the year, on either principal or interest.3. She bought merchandise of $373,000 on account. 4. For every sale a slip was made out showing both the selling price and, in code, the cost of the article sold. The summary of these sli