基础会计英语全册电子教案

1、基础会计英语全册电子教案教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年3月5-9日第1周课时 2课型Teaching & practice章节名称.Chapter 1 General Introduction to AccountingDefinition of AccountingAccounting Entity教学目的To understand the definition of accounting;To identify the accounting entity and its basic forms;教学重点Key words and termsDefinitio

2、n of accountingDifferent types of accounting entity教学难点Definition of accounting补充、删 节、更新教 具课外作业Preview 1.3&1.4课后体会New Lesson:. Words and Expressionsaccounting elements 会计要素accounting equation 会计等式incur in k。: vt.遭受,招致,引起accounting titles 会计账户trial balance试算平衡variation ( v8 ori eif on n.变化，变动(的程度)con

3、cretely adv.具体地The main contentsAssetsAssets are the resources of value that are owned and will bring future economic profits to anentity.Assets usually have the following characteristics: (1) They are caused by the past transactions or matters, and can be measured by money; (2) They are owned or co

4、ntrolled by an entity; (3) They can bring the entity future benefits.LiabilitiesUnlike the case of Assets, a liabilitys economic sacrifices mean a companys future cash outflow. It is a future sacrifice of economic benefits arising from present obligations of an entity as a result of the past transac

5、tion or event.Owners equityThe amount by which business assets exceed business liabilities is called owners equity (or shareholders9 equity), namely a companys net assets. If there are no liabilities, the owners5 equity is equal to the total amount of the assets.RevenueRevenue is the economic resour

6、ces flowing into a business as a result of rendering goods or services to customers during a given accounting period. It is gained in the daily activities and increase in revenue will increase the owner5s equity.ExpensesExpenses also come from the general business activities. Increase in expenses wi

7、ll decrease assets and the owners equity. ProfitsProfitsare the final result of profitable operations of a business in an accounting period. Net income (or net loss) is the result of matching revenue with expenses.教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年3月19-23日第3周课时 2课型Teaching & practice章节名称Chapter 2 Accou

8、nting Equations and Debit-credit BookkeepingAccounting ElementsAccounting Equations教学目的Learn the accounting vocabulary;To understand the classification of accounting elementsAssets； Liabilities； Owners equity； Revenue； Expenses； ProfitsSetup of accounting equations教学重点Key words and termsClassificati

9、on of accounting elementsRelationships among accounting equations教学难点How to distinguish and memorize these words and terms in English? Analyze the relationships among accounting equations.补充、删 节、更新教 具课外作业Preview 2.3课后体会授课主要内容New Lesson:I. Words and Expressionsequal iikwol v.等于;比得上；使相等；同样看待;adj.相等的，平

10、等的； minus mal nss prep.(表示运算)减去;在零度以下；adj.负的;复数:minuses IL The main contentsThe most basic tool of accounting is the accounting equations.The equations present the resources of the business and the claims to those resources. The financial statements, as the final product of the accounting process, a

11、re prepared based on the equations. Account design, double-entry accounting and trial balance are also on the basis of this theory.Assets, liabilities and owners equity are always considered the basic accounting elements. The relationship among them is expressed in the accounting equation shown as b

12、elow.Assets = Equities (Creditors Equity + Owners Equity) = Liabilities + Owners? EquityThis is the basic accounting equation. It shows that assets are equal to equities. Equities are divided into liabilities and owners equity. When the amounts of any two of these elements are known, the third can b

13、e calculated. The following is the variation of the accounting equation：Assets Liabilities = Owners? EquityIn an accounting period, the total profits of a company equal the total revenues minus the total costs. The balance relationship among revenue, expense and profit is also expressed in the follo

14、wing equation:Revenue - Expenses = ProfitAnd before closing entries, we can establish a new equation:Assets = Liabilities + Owners? Equity + (Revenue Expenses)In a company, economic transactions and operational matters are recorded in the accounting records. The actual amount paid or received is the

15、 amount recorded. No matter how much the amounts of these elements increase or decrease, they never influence the balance relationship among these accounting equations.教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年3月19-23日第3周课时2课型Teaching & practice章节名称Chapter 2 Accounting Equations and Debit-credit Bookkeeping 2.

16、3 Accounting Titles and Accounts教学目的Learn the accounting vocabulary;To understand the classification of accounting elementsAssets； Liabilities； Owners equity； Revenue； Expenses； ProfitsSetup of accounting equations教学重点. Key words and terms.Know how to express accounting titles in English and set up

17、accounts教学难点How to set up accounts in English?补充、删 节、更新教 具课外作业Exercise 2课后体会授课主要内容New Lesson:. Words and Expressionssingle-entry system 单式记账法debit-credit bookkeeping 借贷记账法general ledger 总分类账numerical nju: merikol adj.数字的，用数字表示的，数值的designation ( dezl g nel J on n.名字，称号,选派，指定designate dezigneit vt.指派，

18、委任，标明，命名supplies purchasing 材料采购The main contentsAccounting TitlesAccounting titles are used to name the accounting elements that are classified scientifically.An account is the tool that can record economic transaction that an account title represents, so account title is seen as the name of an acc

19、ount. Accordingly, there are two methods for keeping certain transactions in the account, which are called single-entry system and double-entry system. Debit-credit bookkeeping is a kind of double-entry system with the symbols of debit and credit. 1 And it requires a trial balance at the end of a ce

20、rtain accounting period to check whether the records in the general ledger are correct. Therefore, accounting titles design lays the foundations of keeping an account.Accounts are used to maintain an orderly record of any economic transaction or operating matters systematically, reflecting the chang

21、e of the accounting elements (i.e. decrease or increase). An account is made up of two basic parts. Namely, if the left side represents the increases, the right side records the decreases accordingly, which forms the basic structure of an account. A T-account is always used by accountants to record

22、transactions. The account title rests on the horizontal line at the top of T, and the vertical line divides the account into its left and right sides.教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年3月26-30日 第4周课时 2课型Teaching & practice章节名称Chapter 2 Accounting Equations and Debit-credit BookkeepingDebit-credit Bookke

23、epingTrial Balance教学目的Learn the accounting vocabulary;To understand the concept and principle of Debit-credit Bookkeeping.Learn to set up the Trial Balance教学重点Key words and termsPrinciple of Debit-credit Bookkeeping.Setup the Trial Balance教学难点Setup the Trial Balance补充、删 节、更新教 具课外作业Exercise 2课后体会授课主要

24、内容New Lesson:. Words and Expressionslatter adj.后者的；末了的；较后的convention n.会议;全体与会者;国际公约；惯例,习俗summarize * sa moral z vt. 总结，概述corresponding , kora spD ndl g adj.相当的，对应的；通信的；符合的 worksheet n.工作表，学习单 cite sal t vt.引用,引证The main contentsThe methods used to record economic transactions are single-entry syste

25、m and double-entry system.The latter is considered as the heart of modern accounting, and now it is widely used all over the world. Based on the accounting equation, double-entry accounting means each transaction is recorded in at least two accounts with equal amounts. In double-entry accounting, wh

26、en debit and credit are used as the symbol of account entries, the method called debit-credit bookkeeping occurs.Debit-credit bookkeeping requires that accounting entry should be conducted properly according to the corresponding accounts and necessary trial balance. And Trial Balance is an accountin

27、g listing that shows the beginning and ending balances for all accounts included in the set of books. This worksheet format makes it possible to evaluate whether or not the total debits cited for the given period are in balance with the total number of credits generated for the same period. When a t

28、rue trial balance exists, the total credits and total debits will be equal. There are two methods for preparing Trial Balance： Total or Gross Trial Balance and Balance or Net Trial Balance.教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年3月26-30日 第4周课时 2课型Teaching & practice章节名称Chapter 3 Accounting Vouchers and Accou

29、nting Books 3.1 Accounting vouchers教学目的To be familiar with the operations of source documents, recording vouchers and others documents;To be able to set up account books such as journals and ledgers;To learn to perform account checking and closing.教学重点Key words and termsSource DocumentsRecording Vou

30、chers教学难点Recording Vouchers补充、删 节、更新教 具课外作业课后体会授课主要内容New Lesson:Words and Termsoriginal voucher 原始凭证recording voucher 记账凭证validv到id adj.正当的，有效的，有法律效力的certifyso:tifai vt,证明，证实reconciliation rekonsili eij on n.和解，调和,一致,勉强接受accounting archive 会计档案 physical asset 实物资产The main contentsSource DocumentsIt

31、is the start of an accounting circle to fill in or get the source documents. Source documents are original documents that record the occurrence and completion of economic transactions. They are filled in or got by the business clerks as soon as the transactions happen. When an economic transaction t

32、akes place, the business man writes accounting source documents, one for stub, one for the opposite and the last one for the accountant, e.g. invoices. There are some general elements in source documents including (1) name of the document; (2) name of a company or department by which its prepared; (

33、3) date and numbers; (4) name of a company or person that receives the documents; (5) contents, such as digest of the transaction, amount, price and sum; (6) clerks signature or signet.Recording VouchersRecording vouchers are also called entry documents. They are drawn up by accounting personnel bas

34、ed on the examined source documents or documents5 summaries. According to these entry documents, seen as important accounting vouchers, accounting entries and account books can be made directly. A recording voucher plays the role of a medium between the source document and the account book, changing

35、 the data in the source document into the accounting language for journals and ledgers. According to different transactions recorded, recording vouchers can divided into general vouchers and special vouchers. Special vouchers contain three kinds, i.e. receipt vouchers, disbursement vouchers and tran

36、sfer vouchers depending on the recorded transaction whether it has the money or not. Recording vouchers have different formats and can be also classified into single entry documents and double entry documents.教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年4月2-6日第5周课时 2课型Teaching & practice章节名称Chapter 3 Accounting V

37、ouchers and Accounting Books 3.1 Accounting vouchers教学目的To be familiar with the operations of source documents, recording vouchers and others documents;To be able to set up account books such as journals and ledgers;To learn to perform account checking and closing.教学重点. Key words and terms.Receipt V

38、ouchers.Disbursement Vouchers.Transfer Vouchers教学难点Transfer Vouchers补充、删 节、更新教 具课外作业课后体会授课主要内容授课主要内容New Lesson:L Words and Termsinventory sheet 盘存单statement of changes in owners? equity 所有者权益变动表affiliated note 附注stub stA b n.票根，存根，残端，铅笔头，烟蒂signet signit n.图章，印;vt.盖章于one-off adj.一次性的；n.一次性事物legibly l

39、edj oboli adv.易读地receipt voucher 收款凭证disbursement voucher 付款凭证transfer voucher转账凭证II. The main contentsReceipt VouchersIn the top left-hand corner of the receipt voucher, Cash on hand or Cash in bank shall be filled in as the debifs title. The date in the middle and its sequential number in the righ

40、t corner are written down too. In the description column, a brief reason for recording the transaction is included. In the credit column, its accounting titles (i.e. the general and subsidiary) in accordance with the received cash or cash in bank are filled in. Posting reference (P.R.) is marked too

41、 so that no transaction is recorded more than once or left out. The exact figure incurred by the transaction, pages of source documents attached and relevant persons9 seals at the bottom are all contained.Disbursement VouchersThe disbursement voucher is drawn up almost in the same way as the receipt

42、 voucher, but in its top left-hand comer the credits title shall be filled in with Cash on hand or Cash in bank. The second column is the debit, and its accounting titles (i.e. the general and subsidiary) in conformity with the disbursed cash or cash in bank are filled in.Transfer VouchersIn the tra

43、nsfer voucher, accounting titles with the general and subsidiary shall be individually filled in according to the debits and credits accounts. The figure of the credit and the sum of the debit are entered in the amount column. We can refer to the following sample. Please note here that Recording Vou

44、chers for General Purposes are drawn up almost in the same way as Transfer Vouchers教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年4月2-6日第5周课时2课型Teaching & practice章节名称3.2 Accounting Books教学目的Learn the accounting vocabulary;Learn the concept of accounting books;Learn to classify the accounting books.教学重点Key words an

45、d termsconcept and classification of Journals and Ledgers教学难点Making accounting book entry补充、删 节、更新教 具课外作业Exercise 3课后体会授课主要内容New Lesson:. Words and Termsconsecutively adv.连续地violation ( val . lei J on n.违反，冒犯，侵害provision pro vij on n.供应,准备，规定，条款,防备，食物和饮料auxiliary :g zilj疝adj.辅助的,补充的；备用的memorandum t

46、memo nenchm n.(备忘的)记录，非正式商业书信，便函stipulate st工pj。，le工t vt.(尤指在协议或建议中)规定，约定，讲明(条件等)The main contentsJournalsThe journal is a chronological (day-by-day) record of all business transactions, and each transaction is registered in the order of date. According to their different contents, journals may be g

47、rouped into general journals and special journals. The general journal can be used to record all types of transactions. The special journal can be applied to enter some specific business with the same nature including cash on hand journals, cash in bank journals and transfer account journals. In Chi

48、na, cash on hand journals and cash in bank journals are more widely used than others.LedgersGeneral ledger (ledger) is set up in accordance with the accounts of general ledger and classified to record economic activities by business, which provides general accounting information; subsidiary ledger (

49、subledger) is set up in accordance with the specific accounts and classified to record the economic activities with more detailed information.Between the general ledger and its subsidiary ledger, there is a special relationship that the balance of the general ledger is equal to the sum of balances i

50、n its subsidiary ledgers. So, for the same transaction that happens in the same period, it is required to record the same account and make the same debit and credit entry in the general ledger and subsidiary ledger. In other words, general ledger and its subsidiary ledger should enter it in parallel

51、, and satisfy the following rules: the same evidence, the same direction, the same period and the same amounts. Both of them must be checked regularly.教师姓名季翔课程名称会计英语班级15南审授课日期2018年4月9-13日第6周课时2课型Teaching & practice章节名称3.2 Accounting Books Account Checking and Account Closing教学目的Learn the accounting

52、vocabulary;Learn how to calculate the selling and financial results;Learn how to make entries for the selling and financial results.教学重点Key words and termsHow to check Account and close the Account教学难点Making general closing procedures补充、删 节、更新教 具课外作业Exercise 3课后体会授课主要内容New Lesson:. Words and Termssc

53、rape skreipj vt. & vi.刮,擦 n.刮,擦,刮擦声chronological . kro no lo dj I koi, , krou n* adj.按时间的前后顺序排列的horizontal( ho ri z3 ntol adj.水平的,与地平线平行的reimbursement. ri:i m b3 :smgnt n.偿还，退款，补偿，赔偿partition pa: tif on n.分开，分割，分割物，隔墙vt.分开，隔开write off划线注销The main contentsAccount CheckingAccount checking refers to th

54、e regular work of checking the entries in account books. That is, every unit shall regularly check the journals9 or ledgers9 records with physical assets, cash holdings and relevant information and ensure that accounting records conform to the actual amount of the physical assets and cash holdings,

55、accounting records conform to the relevant contents of the accounting vouchers, accounting records conform to one another. 3 All of the above tell us what an accountant shall do while checking accounts.Account ClosingAfter the economic activities that occur within a certain accounting period are all

56、 accounted in ledgers, accountants shall calculate accumulated amounts in current period and ending balance, which we define it as account closing., and ending balance shall be posted to the next accounting period.General closing procedures are as below:Post all economic activities that occur within

57、 the cun*ent period, and ensure their accuracy.Adjust related accounts In accordance with the requirements of accrual basis, and reasonably determine the accrued revenue and expenses of the current period.Transfer revenue and expense accounts to Income Summary”, and their ending balance will be zero

58、. Income Summary is a temporary account, which is especially applied in closing entries of revenue or expense and calculating their balance of the interval (See example 1).Calculate the accumulated amounts in cuirent period and ending balance of the assets, liabilities and owners1 equity accounts, a

59、nd post them to the next accounting period.教师姓名季翔课程名称基础会计英语班级15南审授课日期2018年4月9-13日第6周课时 2课型Teaching & practice章节名称Chapter 4 Accounting Cycle and Bookkeeping Procedures 4.1 Accounting Cycle教学目的Learn the accounting vocabulary;To understand the concept of the accounting cycle and basic steps;To learn to

60、 use recording vouchers, the categorized account summary and summary vouchers and other accounting procedures.教学重点Key words and termsDefinition of Accounting CycleSteps of Accounting Cycle教学难点Steps of Accounting Cycle补充、删 节、更新教 具课外作业课后体会授课主要内容New Lesson:. Words and Termsconfirmation |, ko nf。 mei J