《西方会计学英》课程教学大纲

1、西方会计学(英)课程教学大纲课程代码：1102309034课程名称：西方会计学（英） 英文名称：Western Accounting 学 分：3 总 学 时：48 讲课学时：48 实验学时： 上机学时： 课外学时： 适用对象：会计学、财务管理专业本科学生先修课程：基础会计、中级财务会计、大学英语学生自主学习时数建议：22一、课程性质、目的和任务本课程是在学生完成大学基础英语及基础会计与财务会计等课程学习任务后开设的一门专业基础课。本课程主要介绍西方财务会计（以介绍美国财务会计为主）的基本概念、基本理论和主要会计方法。通过学习和针对性训练，使学生了解和掌握一些必要的国际的会计准则，提高学生在财会

2、专业领域的英语应用能力。二、教学基本要求学生学完本课程应达到以下基本要求：1了解西方财务会计体系结构2掌握常用财会专业术语3具备阅读英文会计报表及专业文献的基本能力4具备用英文处理基本日常会计事项的能力三、教学内容Chapter 1 Accounting: The language of business1、教学内容（1）Explain how accounting information assists in making decisions（2）Describe the components of the balance sheet（3）Analyze business transacti

3、ons and relate them to changes in the balance sheet（4）Measuring income to assess performance（5）Classify operating, investing, and financing activities in a cash flow statement（6）Describe auditing and how it enhances the value of financial information（7）Distinguish between public and private accounti

4、ng2、重点和难点（1）重点：The nature of accounting; The balance sheet; Balance sheet transactions; Stockholders and the board of directors; Credibility and the role of auditing（2）难点：Balance sheet transactions; Credibility and the role of auditingChapter 2 Introduction to income measurement1、教学内容（1）Explain how

5、accountants measure income（2）Use the concepts of recognition, matching, and cost recovery to record revenues and expenses（3）Prepare an income statement and show how it is related to a balance sheet（4）Calculate operating cash flows and show how cash flow differs from income（5）Account for cash dividen

6、ds and prepare a statement of retained income（6）Compute and explain earnings per share, price-earnings ratio, dividend-yield ratio, and dividend-payout ratio2、重点和难点（1）重点：Measuring income; The income statement; Accounting for dividends and retained income; Four popular financial ratios（2）难点：Measuring

7、 income; Accounting for dividends and retained incomeChapter 3 Recording transactions1、教学内容（1）Use double-entry accounting（2）Analyze and journalize transactions（3）Post journal entries to the ledgers（4）Prepare and use a trial balance（5）Close revenue and expense accounts and update retained earnings （6

8、）Correct erroneous journal entries and describe how errors affect accounts2、重点和难点（1）重点：The double-entry accounting system; The recording process; Analyzing, journalizing and posting transactions; Preparing the trial balance（2）难点：Analyzing, journalizing and posting transactions; Effect of errorsChapt

9、er 4 Using financial statements1、教学内容（1）Make adjustments for the expiration or consumption of assets（2）Make adjustments for the earning of unearned revenues（3）Make adjustments for the accrual of unrecorded expenses（4）Make adjustments for the accrual of unrecorded revenues（5）Describe the sequence of

10、the final steps in the recording process and relate cash flows to adjusting entries（6）Prepare a classified balance sheet and use it to assess solvency（7）Prepare single- and multiple-step income statements and use ratios to assess profitability2、重点和难点（1）重点：Adjustments to the accounts; Classified bala

11、nce sheet; Income statement; Profitability evaluation ratios（2）难点：Adjustments to the accounts; Income statementChapter 5 Accounting for sales1、教学内容（1）Recognize revenue items at the proper time on the income statement（2）Account for cash and credit sales（3）Record sales returns and allowances, sales di

12、scounts, and bank credit card sales（4）Manage cash and explain its importance to the company（5）Estimate and interpret uncollectible accounts receivable balances（6）Assess the level of accounts receivable2、重点和难点（1）重点：Recognition of sales revenue; Accounting for sales revenue; Recording of sales returns

13、, allowances and discounts; Measurement of uncollectible accounts; Assessing the level of accounts receivable（2）难点：Recording of sales returns, allowances and discounts; Measurement of uncollectible accountsChapter 6 Inventories and cost of goods sold1、教学内容（1）Link inventory valuation to gross profit（

14、2）Use both perpetual and periodic inventory systems（3）Calculate the cost of merchandise acquired（4）Choose one of the four principal inventory valuation methods（5）Use the lower-of-cost-or-market method to value inventories（6）Show the effects of inventory errors on financial statements（7）Evaluate the

15、gross profit percentage and inventory turnover2、重点和难点（1）重点：Perpetual and periodic inventory systems; Cost of merchandise acquired; Principal inventory valuation methods; Lowers-of-cost-or-market methods; Gross profit percentage and accuracy of records（2）难点：Perpetual and periodic inventory systems; P

16、rincipal inventory valuation method; Effects of inventory errorsChapter 7 Long-lived assets and depreciation1、教学内容（1）Measure the acquisition cost of tangible assets such as land, buildings, and equipment（2）Compute depreciation for buildings and equipment using various depreciation methods（3）Distingu

17、ish expenses from expenditures that should be capitalized（4）Compute gains and losses on disposal of fixed assets2、重点和难点（1）重点：Acquisition cost of tangible assets; Depreciation of buildings and equipment; Contrasting long-lived asset expenditures with expenses; Gains and losses on sales of tangible as

18、sets（2）难点：Depreciation of buildings and equipment; Gains and losses on sales of tangible assetsChapter 8 Liabilities and interest1、教学内容（1）Account for current liabilities（2）Explain simple long-term liabilities（3）Account for bonds issued at par（4）Interpret deferred tax liabilities（5）Use ratio analysis

19、 to assess a companys debt levels2、重点和难点（1）重点：Accounting for current liabilities; Long-term liabilities; Deferred taxes; Debt ratios and interest-coverage ratios（2）难点：Deferred taxesChapter 9 Stockholders equity1、教学内容（1）Describe the rights of shareholders（2）Differentiate among authorized, issued, and

20、 outstanding shares（3）Contrast bonds, preferred stock, and common stock（4）Identify the economic characteristics of stock splits and dividends（5）Explain and report stock repurchases2、重点和难点（1）重点：Background on stockholders equity; Cash dividends; Preferred stock; Stock splits and dividends; Repurchase of shares（2）难点：Stock splits and dividends; Repurchase of shares四、实践环节设计无五、课外习题及课程讨论为达到本课程的教学基本要求，课外习题（包括自测题）不应少于20题；可将学生分成若干组，分组讨论并完成若干大型作业题。六、教学方法与手段 本课程以板书与多媒体作为教学辅助，采用中英文结合的方式进行双语课堂教学。七、各教学环节学时分配 内容讲课实验上机习题课讨论课自