《保險(xiǎn)財(cái)務(wù)會(huì)計(jì)》課程實(shí)施方案（教學(xué)大綱）

1、保險(xiǎn)財(cái)務(wù)會(huì)計(jì)（雙語(yǔ)）課程實(shí)施方案一、課程基本信息課程名稱：保險(xiǎn)財(cái)務(wù)會(huì)計(jì)（雙語(yǔ)）課程代碼：INS804學(xué) 分：4學(xué) 時(shí)：3學(xué)時(shí)/課，共 51學(xué)時(shí)。二、任課教師、助教、教室等情況（四）上課時(shí)間：周一下午5-7節(jié)（五）紀(jì) 律：1、無(wú)特殊情況，不允許無(wú)故缺課。2、每次作業(yè)須在規(guī)定時(shí)間內(nèi)提交。三、閱讀材料（一）推薦教材：1.Elizabeth A. Mulligan: The Accounting Function and Management Accounting in Life Insurance Companies，2002 .LOMA.2.Elizabeth A. Mulligan: Finan

2、cial Accounting and Reporting Requirements in Life Insurance Companies, 2002. LOMA.3. Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield: HYPERLINK /en-cn/Intermediate+Accounting%2C+16th+Edition-p-x000740915 Intermediate Accounting, 16th Edition, 2016.（二）參考教材1. 彭雪梅著，保險(xiǎn)會(huì)計(jì)學(xué)，出版社，2010年12月。2. 趙德武著，會(huì)計(jì)學(xué)

3、，出版社，2015年7月。（三）進(jìn)一步閱讀教材1.中國(guó)知網(wǎng)( HYPERLINK )相關(guān)文獻(xiàn)。2. 國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第17號(hào)(IFRS17)。四、課程內(nèi)容概要（一）課程目標(biāo)1. This course is an introduction to the theory and practice of financial accounting and reporting for insurance company.2. Topics include the accounting information, accounting cycle, accounting for revenues, expe

4、nses, assets, liabilities and owners equities, and financial statements etc. 3. The content covered in this course is directly related to the LOMA exam and provides a good foundation for parts of the LOMA exam.4. To understand the fundamentals of GAAP and Statutory Accounting Practice(SAP) for insur

5、ance companies.5. To apply skills and knowledge in a simulation of an insurance companys business decisions and the resulting accounting transactions.6. To understand the business objectives, industry-specific terms and accounting practice used in the insurance industry7. To compare the differences

6、of accounting practices in insurance companies between China and the U.S, and assess the characteristics and advantages of each system.8. Develop the ability of the students to Learn and think actively and solve problems through teamwork.（二）教學(xué)內(nèi)容序號(hào)題目知識(shí)點(diǎn)學(xué)時(shí)（課堂教授）1Course IntroductionWhy study insurance

7、accounting?3The aims of the course How to organize the classHow to study2(1)The Accounting Information (2)The Accounting cycle (3)Financial Statement and ReportsUsers of accounting information3Fields of accountingAccounting RegulationAccount ClassificationThe basic accounting equation Financial stat

8、ement3Accounting for AssetsAsset Classification Asset Valuation13Accounting for Invested AssetsAccounting for other Assets4Accounting for LiabilitiesInsurance Contract ClassificationThe Concept of Reserves The Classification of ReservesContractual Reserve Valuation MethodsReserve Strengthening or De

9、strengthening Statutory and GAAP Contractual ReservesAccounting for Reserve liabilitiesSurplus Strain9Policyowner Dividends LiabilitiesOther Liabilities 5Accounting for Capital and SurplusEssential Concepts of Capital and SurplusOwners Equity Accounts（GAAP) Capital and Surplus Accounts (SAP) Interna

10、l Sources and Use of Capital and SurplusExternal Sources and Use of Capital and Surplus36Accounting for Revenues and ExpensePremium Income RecognitionPremium Income ClassificationPremium Income AccountingPremium Income-Financial Reporting Requirements4Insurance company expensesContractual Benefit Ex

11、pensesOperation Expenses課時(shí)總計(jì)：51學(xué)時(shí)35（lecture）+4(quiz)+6（presentation ）+6(holiday)（三）課程要求Preview the textbook before each class;Attentive in-class study; involvement in class discussion;Cover all the exercises and case studies;Hand in each assignment and presentation on the due time （四）教學(xué)安排WeekDateTop

12、ic109/10Course Introduction209/17The Accounting Information The Accounting cycle Financial Statement and Reports309/24NO SCHOOL410/01NO SCHOOL510/08Accounting for Invested Assets610/15Accounting for Invested Assets710/22Accounting for Invested Assets810/29Accounting for Invested Assets911/05Accounti

13、ng for Other Assets QUIZ # 11011/12Accounting for Liabilities: Reserves1111/19Accounting for Liabilities: Reserves1211/26Accounting for liabilities Other than Reserve1312/03Accounting for Capital and Surplus1412/10Accounting for Revenues1512/17Accounting for Expense QUIZ # 21612/24Presentation1712/30Presentation五、考核方式考試形式考察內(nèi)容考察方式分值Quiz # 1Accounting for Assets Paper Test25Quiz # 2Accounting for liabilitie s,capital, surplus, revenues and e