西方会计课程教学大纲

1、西方会计课程教学大纲课程名称：西方会计英文名称：Western Accounting课程编号：x4061371学 时 数：32其中实验（实训）学时数：0 课外学时数：0学 分 数：2.0适用专业：会计学一、课程的性质和任务本课程是会计学专业学生的专业选修课程。本课程的任务与目的是在有一定英语和会计专业课的基础上，进一步掌握会计方面的专业术语和专业知识，并进一步了解和掌握西方会计的处理方法。让学生掌握会计专业术语，区别我国会计与西方会计在某些核算方面的差异，提高学生的专业口语能力和阅读专业英语文章的能力。此外，通过本课程的学习，可以为学生学习本专业的后续课程打下良好基础，也为今后从事财会实践工作

2、提供必要的借鉴和指导。二、课程教学内容的基本要求、重点和难点Unit1 Introduction to accounting and businessNature of a businessThe role of accounting in businessBusiness ethicsProfesson of accountingGenerally accepted accounting principlesAssets,liabilities,and owners equityBusiness thansactions and the accounting equationFinancia

3、l statementsFinancial analysis Emphases：Accounting defined,Accounting Profession,Generally accepted accounting principleUnit2 Analyzing transactionsUsefulness of an accountCharacteristics of an accountAnalyzing and summarizing transactions in accountsIllustration of analyzing and summarizing transac

4、tionsTrial balanceDiscovery and correction of errorsFinancial analysis and interpretationEmphases：The effect of transaction on the equation, Type of commonly used accountUnit3 the Matching concept and adjusting processThe matching conceptNature of the adjusting processRecording adjusting entriesSumm

5、ary of adjustment processFinancial analysis and interpretationEmphases：Recording adjusting entriesUnit 4 completing the accounting cycleAccounting cycleWork sheetFniancial statementsAdjusting and closing entriesFiscal yearFinancial analysis and interpretationEmphases：The steps in preparing the work

6、sheet, Close the revenue account and expense accountUnit5 Accounting for merchandising businessNature of merchandising businessisFinancial statements for a merchandising businessSales transactionsPurchase transactionsTransportation costs,sales taxes,and trade discountsThe accounting cycle for a nerc

7、handising businessFinancial analysis and interpretationEmphases：Sales transactions,Purchase transactionsUint6 CashNature of cash and the importance of controls over cashControl of cash receiptsInternal control of cash paymentsBank reconciliationPetty cashPresentation of cash on the balance sheetFina

8、ncial anaysis and interpretationEmphases：Internal control of cash payments,Bank reconciliationUnit7 ReceivablesClassification of receivablesUncollectible ReceivablesAllowance methodof accounting for uncollectiblesDirect write-off method of accounting for uncollectiblesCharacteristics of notes receiv

9、ableAccounting for notes receivableFinancial analysis and interpretationEmphases：Allowance methodof accounting for uncollectibles,Direct write-off method of accounting for uncollectiblesUnit8 InventoriesInternal control of inventorieseffect of inventory errors on financial statementsInventory cost f

10、low assumptionsInventory costing methods under a perpetual inventory systemInventory costing methods under a periodic inventory systemcomparing inventory costing methodsValuation of inventory an ther than costEstimating inventory costFinancial analysis and interpretationEmphases：Inventory costing me

11、thods under a perpetual inventory system,Inventory costing methods under a periodic inventory systemUint9 Fixed assets and intangible assetsNature of fixed assetsAccounting for depreceationCapital and revenue expendituresDisposal of fixed assetsLeasing fixed asstsInternal control of fixed assetsNatu

12、ral of resourcesIntangible assetsFinancial analysis and interpretationEmphases：Accounting for depreceationUint10 Current liabilitiesThe nature of current liabilitiesShort term notes payable and current portion of long-term debtContingentEmphases：Short term notes payable and current portion of long-t

13、erm debtUnit 11 Financial statement analysisHorizontal analysisVertical analysisRatio analysisEmphases：Horizontal analysis,Vertical analysis三、教学方式及学时分配The total class hour is32, with 2scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follow

14、s:序号主要内容主要教学方式学时分配辅导答疑比例1 Introduction to accounting and business讲授2212Analyzing transactions讲授2213 The matching concept and adjusting process讲授4214Completing the accounting cycle讲授2215Accounting for merchandising business讲授4216 Cash讲授2217 Receivables讲授4218 Inventories讲授4219 Fixed assets and intangible assets讲授22110 Current liabilities讲授22111 Financial statement analysis讲授421合计32四、课程其他教学环节要求授课方式：教师全程采用CAI方式或CAI与传统教学相配合讲授。作业要求：学生应按作业要求认真、独立完成；作业成绩需记分，并作为平时成绩记载。五、本课程与其他课程的联系先行课程包括基础会计、财务会计六、教学参考书目Accounting，CarlS. Warren,中国人民大学出版社，2007年04月Introduction to Finacial