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中级财务会计学教学大纲Al课程编号10014012课程名称中级财务会计学Al Intermediate Accounting Al学分4学时:64适用专业会计学合作培养建议修读学期3开课单位商学院会计系先修课程基础会计学A
一、课程性质、目的与任务《中级财务会计学》是会计学专业的一门重要专业基础课程,主要阐述财务报表编制A1的理论和实务、以及资产要素各具体构成内容的管理控制基本原理和方法通过本课程的学习,使学生能基本掌握公司财务会计的基本理论和实务方法,了解财务会计的主要内容,为学生参与实践奠定良好基础
二、教学内容及学时分配本课程共章内容具体教学内容及要求安排如下表:11教学重点难点学时安实验上机教学内容备注要求排学时学时☆AChapter1FINANCIAL ACCOUNTINGAND4ACCOUNTING STANDARDS★Section1Financial Statementsand Financial Reporting ASection2Parties Involvedin StandardSetting B★Section3Generally AcceptedAccounting PrinciplesA ASection4Issues inFinancialReportingCChapter2CONCEPTUAL FRAMEWORKUNDERLYING6FINANCIAL ACCOUNTINGSection1Conceptual FrameworkB★Section2First Level:Basic ObjectivesA★Section3Second Level:Fundamental ConceptsA A★Section4Third Level:Recognition andMeasurement AAChapter3THE ACCOUNTINGINFORMATION SYSTEM2Section1Accounting InformationSystem CSection2The AccountingCycle BChapter4INCOME STATEMENTAND RELATED6INFORMATIONSection1Income Statement BSection2Format ofthe IncomeStatementBSection3Reporting IrregularItems A☆ASection4Special ReportingIssues CChapter5BALANCE SHEETAND STATEMENTOF8CASH FLOWSSection1Balance SheetA☆Section2Statement ofCash FlowsB AChapter6CASH ANDRECEIVABLES6Section1Cash BSection2Receivables A☆Chapter7VALUATION OFINVENTORIES:A COST8BASIS APPROACHSection1Inventory ClassificationAnd ControlCSection2Basic Issuesin InventoriesValuation BSection3Physical GoodsIncluded in Inventory B☆ASection4Costs IncludedinInventoryBSection5Which CostFlow Assumptionto adoptA☆ASection6Basis forSelection ofInventories MethodCChapter8INVENTORIES:ADDITIONAL6VALUATION ISSUESSection1Lower-of-Cost-or-Market A☆ASection2Gross ProfitMethod BSection3Retail InventoryMethod BChapter9ACQUISITION ANDDISPOSITION OF6PROPERTY,PLANT,AND EQUIPMENTSection1Acquisition A☆Section2Valuation A☆ASection3Cost Subsequentto AcquisitionBSection4Dispositions B☆Chapter10DEPRECIATION,IMPAIRMENTS6Section1Depreciation A☆ASection2Impairments BAChapter11INTANGIBLE ASSETS4Section1Intangible AssetIssues BSection2Types ofIntangibles B☆Section3Impairment ofIntangibles B(教学要求A—熟练掌握;B—掌握;C—了解)
三、建议实验(上机)项目及学时分配该课程无实验上机项目
四、教学方法与教学手段采用课堂讲授、多媒体课件、案例讨论等形式组织教学
五、考核方式与成绩评定标准该课程采用考试方式,成绩评定标准由任课教师制定
六、教材与主要参考书目《》,
1.Donald E.Kieso,Jerry J.Weygandt,Terry D.Warfield.Intermediate Accounting14edition,Willey Press,2012》,」匕京,中国
2.Donald E.Kieso,Jerry J.Weygandt,Terry D.Warfield.{IntermediateAccounting人民大学出版社,年月20074
七、大纲编写的依据与说明《中级财务会计》大纲是依据国家教育部关于各专业学科培养目标,突出在现代世界A1经济一体化、信息全球化条件下,企业会计实践新特点,并结合我校会计学专业特点并参考国内外有关教材编写。