會計學(xué)原理教學(xué)大綱

《會計學(xué)原理》教學(xué)大綱PrinciplesofAccountingSyllabus課程代碼：CourseCode：150263A課程類型：學(xué)科基礎(chǔ)課學(xué)時：Periods48學(xué)分：Credits：3適用專業(yè)：金融學(xué)（數(shù)據(jù)與計量分析）Majors:Finance先修課程：無一、教學(xué)目標《會計學(xué)原理》課程主要目的是向?qū)W生講授會計學(xué)的基本理論、基本方法和基本技能。通過課程學(xué)習(xí)，使學(xué)生了解簿記技術(shù)和會計循環(huán)的有關(guān)知識，初步掌握基本的會計核算方法和具備最基本的會計技能，培養(yǎng)從理財?shù)囊暯菍ω攧?wù)報表進行專業(yè)解讀的能力，提升會計專業(yè)英語水平，為后續(xù)課程的學(xué)習(xí)奠定良好的會計基礎(chǔ)。通過課程學(xué)習(xí)要求學(xué)生能在復(fù)雜商業(yè)環(huán)境中正確的使用會計學(xué)知識，自覺披露企業(yè)的真實的經(jīng)濟行為，并以此為依據(jù)進行計劃、決策和管理。同時，通過課程學(xué)習(xí)樹立學(xué)生的職業(yè)責(zé)任感，成為社會主義金融市場中一名有道德有理想的財務(wù)工作者。ThecourseofPrinciplesofAccountingemphasizestheunderstandingoffundamentalaccountingprinciplesandprocedures.Itprovidesbasicknowledgeinpreparing,processingandinterpretingthedataaboutbusinesstransactionsfordifferenttypesofaccountinginformationusers.Bydevelopingabackgroundforunderstandingandreadingfinancialreportsandforassessingpositionandmakingmanagerialdecisions,thecourseequipsthestudentswithacomprehensiveideaofaccountinginformationsystemandspecificaccountingtechniques.二、教學(xué)基本要求（一）教學(xué)內(nèi)容主要講授的內(nèi)容包括：掌握會計的職能、目標、基礎(chǔ)以及會計要素的確認計量、會計等式等基本理論，在掌握借貸記賬法原理的基礎(chǔ)上，采用會計核算的基本方法對企業(yè)的實際經(jīng)濟業(yè)務(wù)進行賬務(wù)處理，了解中外會計體系的異同。教導(dǎo)學(xué)生正確的使用會計信息，真實的披露企業(yè)經(jīng)濟活動，并遵守基本職業(yè)素養(yǎng)，為學(xué)生樹立職業(yè)責(zé)任感。Themainteachingcontentsarebasicconceptsandprinciplesofaccountingfortheeffectiveuseofaccountinginformationinmakingdecisions;basicskillsandproceduresofbookkeeping&double-entrybookkeeping;basicaccountingmodelsandthedesignofaccountingsystemsinsoleproprietorship,partnershipandcorporations;similaritiesanddifferencesbetweendomesticandforeignaccountingsystems.（二）教學(xué)方法和手段課堂授課以理論教授為主，組織學(xué)生分組進行主題課堂討論。Thelecturesgivenaremainlytheoretical.Studentsareencouragedtodiscussingroupandgivepresentationinclass.（三）考核方式學(xué)生分數(shù)將有三部分組成：平日作業(yè)成績占20%、課堂參與10%和期末考試（閉卷）70%。Thegradeforthiscoursewillbecomposedofanassignment,afinalexamandclassparticipation.Thegradewillbedeterminedasfollows:Assignment20% FinalExam(Closed-book) 70% ClassAttendanceandParticipation10%學(xué)生成績：Thelettergradeforthiscoursewillbebasedonthefollowingguidelines:分數(shù)Points: LetterGrade:(90-100) A(80-89) B(70-79) C(60-69) D(0-59) F （四）學(xué)習(xí)要求課后作業(yè)：Homeworkfromquestionsfromtextbooks學(xué)生自學(xué)：ReadingAssignmentforeachchapter三、各教學(xué)環(huán)節(jié)學(xué)時分配(schedule)ClassSchedule章節(jié)內(nèi)容（Contents）講課Lecture（hours）其他Others會計與企業(yè)概述Chapter1IntroductiontoAccountingandBusiness3討論discussion第2章經(jīng)濟業(yè)務(wù)分析Chapter2AnalyzingTransactions4課后習(xí)題exercises第3章調(diào)整過程Chapter3TheAdjustingProcess3課后習(xí)題exercises第4章完成會計循環(huán)Chapter4CompletingtheAccountingCycle4課后習(xí)題exercises第5章會計系統(tǒng)Chapter5AccountingSystems3課后習(xí)題exercises第6章商業(yè)企業(yè)會計Chapter6AccountingforMerchandisingBusinesses4討論discussion第7章存貨Chapter7Inventories3課后習(xí)題exercises第9章應(yīng)收款項Chapter9Receivables3課后習(xí)題exercises第10章固定資產(chǎn)與無形資產(chǎn)Chapter10FixedAssetsandIntangibleAssets3課后習(xí)題exercises第11章流動負債和工資Chapter11CurrentLiabilitiesandPayroll2課后習(xí)題exercises第12章公司：組織、股票交易和股利Chapter12Corporations:Organization,StockTransactions,andDividends3討論discussion第13章長期負債：債券和票據(jù)Chapter13Long-TermLiabilities:BondsandNotes3課后習(xí)題exercises第14章投資和公允價值會計Chapter14InvestmentsandFairValueAccounting4課后習(xí)題exercises第15章現(xiàn)金流量表Chapter15StatementofCashFlows2課后習(xí)題exercises第16章財務(wù)報表分析Chapter16FinancialStatementAnalysis4課后習(xí)題exercises教學(xué)內(nèi)容第1章會計與企業(yè)概述Chapter1IntroductiontoAccountingandBusinessContents內(nèi)容：Natureofbusinessandaccounting商業(yè)與會計的性質(zhì)Generallyacceptedaccountingprinciples公認會計準則會計舞弊課程思政案例Businesstransactionsandtheaccountingequation商業(yè)交易與會計等式教學(xué)組織和設(shè)計：講授和討論Teachingmethod:lectureanddiscussion第2章經(jīng)濟業(yè)務(wù)分析Chapter2AnalyzingTransactionsContents：2.1Usingaccountstorecordtransactions使用賬戶記錄交易2.2Businessconnection商業(yè)聯(lián)系2.3Doubleentryaccountingsystem復(fù)式記賬會計系統(tǒng)2.4Postingjournalentriestoaccounts2.5Trailbalance試算平衡職業(yè)判斷與課程思政案例本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第3章調(diào)整過程Chapter3TheAdjustingProcessContents：3.1Natureoftheadjustingprocess調(diào)整過程性質(zhì)3.2Recordingadjustingentries調(diào)整分錄3.3Summaryofadjustmentprocess調(diào)整過程總結(jié)3.4Adjustedtrialbalance調(diào)整后試算表本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第4章完成會計循環(huán)Chapter4CompletingtheAccountingCycleContents4.1Flowofaccountinginformation會計信息流程4.2Financialstatements財務(wù)報告4.3Closingentries結(jié)賬4.4Accountingcycle會計循環(huán)職業(yè)道德課程思政案例本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第5章會計系統(tǒng)Chapter5AccountingSystemsContents5.1Basicaccountingsystems基本會計系統(tǒng)5.2Manualaccountingsystems手工會計系統(tǒng)5.3Adaptingmanualaccountingsystems采用手工會計系統(tǒng)5.4Computerizedaccountingsystems電算化會計系統(tǒng)職業(yè)道德課程思政案例本章教學(xué)組織和設(shè)計：講授和討論Teachingmethod:lectureanddiscussion第6章商業(yè)企業(yè)會計Chapter6AccountingforMerchandisingBusinessesContents6.1Natureofmerchandisingbusiness商業(yè)企業(yè)性質(zhì)6.2Financialstatementsforamerchandisingbusiness商業(yè)企業(yè)財務(wù)報表6.3Merchandisingtransactions商品交易6.4Theadjustingandclosingprocess調(diào)整與結(jié)賬過程商業(yè)企業(yè)財務(wù)舞弊課程思政案例本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第7章存貨Chapter7InventoriesContents:7.1Controlofinventory存貨控制存貨盤存舞弊課程思政案例7.2Inventorycostflowassumptions存貨成本流轉(zhuǎn)假設(shè)7.3Comparinginventorycostingmethods存貨成本核算方法的比較7.4Reportingmerchandiseinventoryinthefinancialstatements財務(wù)報表中商業(yè)企業(yè)存貨披露本章教學(xué)組織和設(shè)計：講授與討論Teachingmethod:lectureanddiscussion第9章應(yīng)收款項Chapter9ReceivablesContents：9.1Classificationofreceivables應(yīng)收款項分類內(nèi)部控制與現(xiàn)金管理課程思政案例9.2Uncollectiblereceivables壞賬9.3Notesreceivable應(yīng)收票據(jù)9.4Reportingreceivablesonthebalancesheet應(yīng)收款項在資產(chǎn)負債表中的披露本章教學(xué)組織和設(shè)計：講授Teachingmethod:lectureanddiscussion第10章固定資產(chǎn)與無形資產(chǎn)Chapter10FixedAssetsandIntangibleAssetsContents10.1Natureoffixedassets固定資產(chǎn)性質(zhì)10.2Accountingfordepreciation固定資產(chǎn)折舊10.3Disposaloffixedassets固定資產(chǎn)處置10.4Naturalresources自然資源10.5Intangibleassets無形資產(chǎn)10.6Financialreportingforfixedassetsandintangibleassets固定資產(chǎn)與無形資產(chǎn)的披露本章教學(xué)組織和設(shè)計：講授與討論相結(jié)合Teachingmethod:lectureanddiscussion第11章流動負債和工資Chapter11CurrentLiabilitiesandPayrollContents：11.1Currentliabilities流動負債11.2Payrollandpayrolltaxes工資和工資稅11.3Accountingsystemsforpayrollandpayrolltaxes工資與工資稅的會計核算體系11.4Contingentliabilities或有負債本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第12章公司：組織、股票交易和股利Chapter12Corporations:Organization,StockTransactions,andDividendsContents:12.1Natureofacorporation公司性質(zhì)12.2Stockholders’equity所有者權(quán)益12.3Accountingfordividends股利12.4Reportingstockholders’equity所有者權(quán)益的披露股票交易課程思政案例本章教學(xué)組織和設(shè)計：講授與討論相結(jié)合Teachingmethod:lectureanddiscussion第13章長期負債：債券和票據(jù)Chapter13Long-TermLiabilities:BondsandNotesContents:13.1Financingcorporations公司融資13.2Natureofbondspayable應(yīng)付債券性質(zhì)13.3Accountingforbondspayable應(yīng)付債券會計核算13.4Reportinglongtermliabilities長期負債披露本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第14章投資和公允價值會計Chapter14InvestmentsandFairValueAccountingContents:14.1Whycompaniesinvest為何投資14.2Accountingfordebtinvestments債務(wù)投資14.3Accountingforequityinvestments權(quán)益投資14.4Valuingandreportinginvestments核算與披露14.5Fairvalueaccounting公允價值會計本章教學(xué)組織和設(shè)計：講授Teachingmethod:lecture第15章現(xiàn)金流量表Chapter15StatementofCashFlowsContents:15.1Reportingcashflows現(xiàn)金流量披露15.2Statementofcashflows現(xiàn)金流量表本章教學(xué)組織和設(shè)計：講授與討論相結(jié)合Teachingmethod:lectureanddisc