《會(huì)計(jì)學(xué)》課程教學(xué)大綱

《會(huì)計(jì)學(xué)（英）》課程教學(xué)大綱一、課程基本信息課程名稱：會(huì)計(jì)學(xué)（英）課程代碼：ACC900學(xué)分：4學(xué)時(shí)：3學(xué)時(shí)/課，共54學(xué)時(shí)。二、任課教師、助教、教室等情況（一）任課教師：傅佳莎，經(jīng)濟(jì)學(xué)博士、副教授辦公室：光華校區(qū)經(jīng)管院答疑輔導(dǎo)時(shí)間：周四下午14:00-17:00電子郵件：fujs@（二）助教：李軍(上午班)，鞏閱瑄（下午班）（三）教室：B208(上午班)、B206（下午班）（四）上課時(shí)間：每周五第1-3節(jié)、5-7節(jié)（五）紀(jì)律：1、無特殊情況，不允許無故缺課。2、每次作業(yè)須在規(guī)定時(shí)間內(nèi)提交。三、閱讀材料（一）教材：FredPhillips,RobertLibby,PatriciaLibby;FundamentalsofFinancialAccounting;FifthEdition,McGraw-HillIrwin,ISBN:978-0-07-802591-4.（二）其他參考書目：1．婁爾行：《基礎(chǔ)會(huì)計(jì)學(xué)》，上海財(cái)經(jīng)大學(xué)出版社2000年版。2．朱小平：《初級(jí)會(huì)計(jì)學(xué)》，中國(guó)人民大學(xué)出版社2002年版。3．陳少華：《會(huì)計(jì)學(xué)原理》，廈門大學(xué)出版社2002年版。4．吳水澎：《會(huì)計(jì)學(xué)原理》，遼寧人民出版社2001年版。5．財(cái)政部《企業(yè)會(huì)計(jì)制度》經(jīng)濟(jì)科學(xué)出版社2001年版。6．[美]羅伯特﹒N.安索尼詹姆斯﹒S.里斯朱利﹒H.赫特斯坦：《會(huì)計(jì)學(xué)教程與案例》，北京大學(xué)出版社2000年版。7．[美]查爾斯﹒T﹒亨格瑞、[美]瓦特﹒T﹒哈里森、[美]米切爾﹒A﹒羅賓遜：《會(huì)計(jì)學(xué)》第三版上，中國(guó)人民大學(xué)出版社。8．喬世震：《會(huì)計(jì)案例》，中國(guó)財(cái)經(jīng)出版社1999年版。9．陳今池《現(xiàn)代會(huì)計(jì)理論概論》立信會(huì)計(jì)出版社1993年版。10．湯云為、錢逢勝：《會(huì)計(jì)理論》，上海財(cái)經(jīng)大學(xué)出版社1997年版。四、課程內(nèi)容概要（一）指導(dǎo)思想本課程旨在培養(yǎng)具有以誠(chéng)信、敬業(yè)為核心的會(huì)計(jì)基礎(chǔ)知識(shí)、會(huì)計(jì)專業(yè)理論和嫻熟的會(huì)計(jì)職業(yè)技能的高素質(zhì)、高端技術(shù)技能型會(huì)計(jì)專門人才。在制定會(huì)計(jì)專業(yè)人才培養(yǎng)目標(biāo)時(shí)，將會(huì)計(jì)職業(yè)道德放在會(huì)計(jì)專業(yè)人才培養(yǎng)的重中之重的位置，通過專業(yè)課課程的耳濡目染，與高職思政課課程相結(jié)合，實(shí)現(xiàn)會(huì)計(jì)職業(yè)道德的培養(yǎng)。在課程內(nèi)容設(shè)計(jì)中始終貫穿“誠(chéng)、廉、勤、信”的會(huì)計(jì)文化與精神，開展樹立愛崗敬業(yè)、誠(chéng)實(shí)守信的會(huì)計(jì)理念為重點(diǎn)的職業(yè)道德教育；始終貫穿正確的經(jīng)濟(jì)觀、政治觀，培養(yǎng)競(jìng)爭(zhēng)意識(shí)、效率意識(shí)、創(chuàng)新意識(shí)、宏觀的思維方式和健康的生活態(tài)度。此外，加強(qiáng)會(huì)計(jì)專業(yè)學(xué)生職業(yè)能力和素質(zhì)的培養(yǎng)包括溝通才能、分析才能、人際才能等；強(qiáng)調(diào)知識(shí)、能力、素質(zhì)協(xié)調(diào)發(fā)展，宏觀形勢(shì)理解能力、財(cái)會(huì)分析能力、制度設(shè)計(jì)能力、戰(zhàn)略執(zhí)行能力、價(jià)值創(chuàng)造能力、風(fēng)險(xiǎn)規(guī)避能力和財(cái)會(huì)工作組織協(xié)調(diào)能力等財(cái)會(huì)人才職業(yè)能力的培養(yǎng)。（二）課程目標(biāo)1.理解并掌握會(huì)計(jì)學(xué)基礎(chǔ)知識(shí)。2.能正確對(duì)現(xiàn)實(shí)中的財(cái)務(wù)問題進(jìn)行提煉、分析，并思考解決方案。3.熟練應(yīng)用會(huì)計(jì)準(zhǔn)則進(jìn)行財(cái)務(wù)記錄和分析。4.精通以下技能：口頭陳述的能力、撰寫案例研究報(bào)告的能力、滿足財(cái)務(wù)會(huì)計(jì)應(yīng)用與學(xué)術(shù)所需的基本技能和文獻(xiàn)搜索能力。5.通過師生交流、同學(xué)合作，養(yǎng)成認(rèn)真、嚴(yán)謹(jǐn)?shù)膶W(xué)習(xí)態(tài)度；鍛煉友愛、包容、相互尊重的個(gè)人品質(zhì)，并充分理解課程主旨思想，培養(yǎng)節(jié)約和優(yōu)化社會(huì)資源的社會(huì)責(zé)任感。（三）課程內(nèi)容序號(hào)題目知識(shí)點(diǎn)學(xué)時(shí)（課堂教授）1BusinessDecisionsandFinancialAccountingOrganizationalForms3AccountingforBusinessDecisionsTheBasicAccountingEquationFinancialStatementsUsingFinancialStatementsUsefulFinancialInformation2ThebalanceSheetBuildingaBalanceSheetfromBusinessActivities6TransactionsandOtherActivitiesTheAccountingCycleAssessingtheAbilitytoPayBalanceSheetConceptsandValues3TheIncomeStatementIncomeStatementAccounts6CashandReceivablesCashBasisAccountingAccrualBasisAccountingTheExpandedAccountingEquationUnadjustedTrialBalanceReviewofRevenuesandExpensesNetProfitMarginIncomeStatementLimitations4Adjustments,FinancialStatements,andFinancialResultsMakingRequiredAdjustments16PreparinganAdjustedTrialBalanceandtheFinancialStatementsClosingTemporaryAccountsAdjustedFinancialResults5Fraud,InternalControl,andCashFraud3TheSarbanes-OxleyAct(SOX)InternalControlforCashCashReporting6MerchandisingOperationsandtheMultistepIncomeStatementOperatingCycles3InventorySystemsInventoryPurchasesandSalesTransactionsMultistepIncomeStatementGrossProfitAnalysis7InventoryandCostofGoodsSoldInventoryManagementDecisions3BalanceSheetandIncomeStatementReportingInventoryCostingMethodsLowerofCostorMarketInventoryTurnoverAnalysis8Receivables,BadDebtExpense,andInterestRevenueProsandConsofExtendingCredit3AccountsReceivableandBadDebtsMethodsforEstimatingBadDebtsNotesReceivableandInterestRevenueReceivablesTurnoverAnalysis9Long-LivedTangibleandIntangibleAssetsTangibleAssets3IntangibleAssets39TurnoverAnalysisImpactofDepreciationDifferences10LiabilitiesTheRoleofLiabilities3MeasuringLiabilitiesCurrentLiabilitiesLong-TermLiabilitiesContingentLiabilitiesDebt-to-AssetsRatioTimesInterestEarnedRatio11Stockholders’EquityCorporateOwnership3EquityversusDebtFinancingCommonStockTransactionsStockDividendsandStockSplitsPreferredStockRetainedEarningsStatementofStockholders’EquityEarningsperShare(EPS)ReturnonEquity(ROE)Price/Earnings(P/E)Ratio12StatementofCashFlowsBusinessActivitiesandCashFlows3ClassifyingCashFlowsEvaluatingCashFlowsOperatingCashFlowsRevisited(DirectMethod)13MeasuringandEvaluatingFinancialPerformanceHorizontal(Trend)Computations3Vertical(CommonSize)ComputationsRatioComputations合計(jì)課堂教授48學(xué)時(shí)（四）課程要求1.文獻(xiàn)與參考書閱讀作業(yè)：課堂進(jìn)行隨機(jī)抽查回答與提前指定匯報(bào)結(jié)合方式。2.平時(shí)課后作業(yè)：按時(shí)規(guī)定的時(shí)間交與助教進(jìn)行批改。（五）課程安排DateContentUngradedPracticeGradedHomeworkSept.14Syllabus;Ch.1-MC:all,M1-2,4,9,13,-E1-3,8,S1-121Ch.2-MC:all,M2-1,3,5,7,9,10,11,12,21,23,S2-128Ch.2-3-M2-17,21,25,E2-2,4,11,12,CP2-2,S2-4Oct.12Ch.3-MC:all,M3-2,4,3,5,13,20,22,-E3-1,2,4,5,21,S3-1-M3-9,15,20,22,E3-8,10,16,17,CP3-1,2,S3-4,5 19Ch.4-MC:all,M4-1,5,6,9,12,14,15,16,S4-1-M4-10,11,25,E4-3,8,11,CP4-4,C4-1,2,6,CC4-126Ch.5-MC:all,M5-1,2,6,8,9,14,-S5-1-M5-3,E5-3,6,-CP5-3,PA5-2,C5-1Nov.2Ch.6-MC:all,M6-1,3,4,7,8,9,13,15,-E6-3,S6-1-M6-7,E6-9,10,11,14,16,CP6-4,PA6-4,PB6-3,S6-49Ch1-6MidtermExam116Ch.7-MC:all,M7-2,3,4,6,9,10,12,-E7-4,S7-1-E7-9,12,13,PA7-2,-C7-1,S7-6,CC7-123Ch.8Presentation1&2-MC:all,M8-1,3,7,8,9,10,11,13,E8-16,S8-130Ch.9Presentation3&4-MC:all,M9-2,4,5,6,7,10,-E9-1,S9-1-E9-2,6,10,13,CP9-3,C9-1,CC9-1Dec.7Ch.10Presentation5&6-MC:all,M10-2,3,4,5,6,11,-S10-1-E10-4,6,10,-CP10-4,5,C10-1,S10-614Ch.11Presentation7&8-MC:all,M11-1,2,8,11,12,-S11-1-M11-6,E11-5,13,15,17,-CP11-1,PA11-5,PB11-421Ch.12Presentation9&10-MC:all,M12-1,2,3,6,7,-E12-2,3,15,S12-1-E12-3,13,14,-PB12-4,6,S12-728Ch.13Presentation11&12-MC:all,M13-1,2,3,4,5,11,12,-S13–1Jan.4Presentation13&14&15ReviewandAnswerQuestionsCh7-13FinalExamMC:multiple-choic