高级财务会计II课程教学大纲英文版.docx

Syllabus of Advanced Financial Accounting IICourse Name： Advanced Financial Accounting II Course Code：Credits： 2Total Credit Hours： 32Lecture Hours： 32 Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) ProjectsO, Where, Compulsory ( 0 ), Optional ( 0 ).School： Accounting DepartmentTarget Major： AccountingI、Course Nature & AimsAdvanced financial accounting is the core course of accounting major, which plays an important role in the training program of accounting major students. This course focuses on accounting theory and professional skills training. The purpose of this course is to cultivate students' ability to understand accounting theory and to apply accounting standards to analyze and solve accounting problems comprehensively. Basic teaching tasks and main teaching objectives of the course:1. Students are required to master the common problems of financial accounting in different types of enterprises;The students are required to use the accounting theory and accounting standards they have learned to understand the characteristics of financial accounting;2. Students are required to have the comprehensive ability of induction, analysis and solution of accounting problems.II、Course Objectives1. Moral Education and Character Cultivation.Advanced financial accounting is a professional course with both theory and application. Its theory is reflected in the discipline is based on a set of accounting theory and accounting standards. Its application is reflected in the fact that accounting information is an indispensable and important information for resource allocation in the capital market. The quality of information depends on the level of accounting theory and the professional ethics of accounting practitioners is to ensure accounting information The determinants of interest quality. In order to run through the whole process of professional ethics and professional ethics in professional education, students must correctly understand the original intention of learning accounting standards and accounting theory in order to better serve the construction of socialist market economy.VID、Course ResourcesTextbooks：1. Fu Rong. Advanced financial accounting (Fifth Edition) M. Beijing: China Renmin University Press, 20202. China certified public accountant education textbook editing and auditing committee. Senior financial accounting fM. Beijing: China finance and Economics Press, 2020Bibliography：1. Liu Yongze, Fu Rong. Advanced financial accounting M. Dalian: Northeast University of Finance and Economics Press, 2020Chu Yiyun. Senior financial accounting M. Shanghai: Shanghai University of Finance and Economics Press, 20192. Accounting department of the Ministry of finance. International accounting standards M. Beijing: financial and economic press, 2017Accounting department of the Ministry of finance. Accounting standards for business enterprises M. Beijing: financial and economic press, 20203. Floyd A. beams et al., trans. Chu Yiyun, Renmin University Press of China, 20114. International accounting standards, financial and economic press, 2017Senior financial accounting, Third Edition, Chen Xinyuan, Shanghai University of Finance and Economics Press, 20185. Advanced accounting, Chu Yiyun, Shanghai University of Finance and Economics Press, 2017Reading Materials：1. This section is optional. If there is no, please fill in "No”.2. Provide other reading materials according to the actual situation(Times New Roman > Font Size 9)1 .Official website of Accounting Standards Committee of the accounting department of the Ministry of finance. Accounting standards for business enterprises, 20202 . Annual report of listed companyIX、NotesPrerequisite : Intermediate Financial Accounting I, Intermediate Financial Accounting II, advanced financial accounting IFollow up course: AuditingContents and requirements of students* self-study: the chapter of derivative financial instrument accounting belongs to self-study, and each group completes one course report, with the theme of discussion on the application of fair value measurement in accounting standardsBilingual teaching or Not: noRequirements and proportion of Bilingual Teaching: NoDiscipline and precautions in practice: no practic sessionOther matters to be explained: None2. Course ObjectivesThrough the study of this course, students* quality, skills, knowledge and ability：Course objective I. Students have the knowledge of applying accounting theory and accounting standards to understand financial accounting problems of different types of enterprises, and different financial accounting problems of the same type of enterprises (graduation requirements indicators 1, 2, 5)Course objective 2. Students should master the skills of applying relevant accounting standards to solve practical problems in the field of financial accounting (graduation requirements indicators 1, 3, 4, 5)Course objective 3. Students have the comprehensive ability to apply relevant accounting theories to induce, analyze and solve financial accounting problems (graduation requirements indicators 1, 2, 4, 10, 12)Course objective 4. Students have the professional quality to understand the discipline system of financial accounting and the frontier development trends (graduation requirements indicators 1, 10, 11 > 12)Supporting for Graduation RequirementsSupporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel ofSupportIndicesContentsObjective 1Master the basic theory and knowledge of accountingIndex point 1.Humanistic quality and professional ethics Indicator point 2.Comprehensive knowledge and ability Index point 5.Professional competenceAccounting theory and accounting standardsHObjective2Accounting analysis method and practical operation abilityndex point 1.Humanistic quality and professional ethics Indicator point 3.Ability to analyze problemsIndex point 4. Decision making and judgment abilityAccounting recognition, measurement and recordHIndex point 5.ProfessionalcompetenceObjectivesComprehensive ability to solve accounting problems1.2.4.10.12ndex point 1.Humanistic quality and professional ethics Indicator point 2. Comprehensive knowledge and ability Index point 4. Decision making and judgment abilityIndicator point 10.Vocational development abilityIndicator point 12.Lifelong learning abilityUsing accounting standards toanalyze problemsMObjective4Understand the theoretical frontier and development of the discipline1.1011.12ndex point 1.Humanistic quality and professional ethicsIndicator point 10.Vocational development abilityIndicator point 11.Innovation and entrepreneurship abilityIndicator point 12.Lifelong learning abilityUnderstanding the development of accounting theory and the significance of the revision of accounting standardsLIII、Basic Course ContentChapter 1 non monetary assets exchange accounting1.1 overview of non monetary assets exchange accounting(Supporting course objectives 1)1.2 accounting treatment of non monetary assets exchange (Supporting course objectives 2, 3, 4)Teaching requirements: through the study of this chapter, students are required to understand the generation of non monetary assets exchange business and the background of corresponding accounting standards; be familiar with accounting standards for Business Enterprises No. 7 - non monetary assets exchange, understand the meaning of non monetary assets exchange, and clarify the standard for defining the concept of non monetary assets exchange; master the accounting confirmation of non monetary assets exchange The principles of measurement, report and disclosure, combined with the corresponding business application of listed companies, enable students to have the comprehensive ability to apply accounting standards to analyze accounting problems and solve accounting problems.Key Points： accounting recognition and measurement of non monetary assets exchangeDifficult Points: correctly distinguish measurement based on fair value and measurement based on book valueChapter 2 Debt restructuring2.1 overview of Debt Restructuring Accounting(Supporting course objectives 1)2.2 accounting treatment of debt restructuring(Supporting course objectives 2, 3, 4)Teaching requirements: through the study of this chapter, students are required to understand the generation of debt restructuring business and the background of corresponding accounting standards; be familiar with accounting standards for Business Enterprises No. 12 - debt restructuring business, understand the meaning of debt restructuring business, and clarify the standards for defining the concept of debt restructuring business; master the accounting confirmation, measurement of creditor and debtor of debt restructuring business The principles of reporting and disclosure, combined with the corresponding business application of listed companies, enable students to have the comprehensive ability to analyze accounting problems and solve accounting problems by applying accounting standards.Key Points: accounting treatment of creditors and debtors in different ways of debt restructuring.Difficult Points: Contingent debt restructuring.Chapter 3 share based payment3.1 overview of share based payment accounting(Supporting course objectives 13.2 accounting treatment of share based payment(Supporting course objectives 2, 3, 4)Teaching requirements: through the study of this chapter, students are required to understand the background of the generation of share based payment business and the formulation of accounting standards; be familiar with the accounting standards for Business Enterprises No. 11 - share based payment, understand the meaning of share based payment, and define the standards for the definition of share based payment concept; master the principles of recognition, measurement, report and disclosure of share based payment accounting, and combine with the corresponding businesses of listed companies Business application enables students to apply accounting standards to analyze accounting problems and solve accounting problems.Key Points:accounting treatment of share based paymentDifficult Points: accounting treatment of group share based paymentforeign currency translation4.1 overview of foreign currency translation accounting(Supporting course objectives 1)4.2 foreign currency transaction accounting(Supporting course objectives 2, 3, 4)4.3 translation of foreign currency financial statements(Supporting course objectives 2, 3, 4)Teaching requirements: through the study of this chapter, students are required to understand the background of stock foreign currency transaction, foreign currency statement conversion and accounting standard formulation; be familiar with accounting standard for Business Enterprises No. 19 - foreign currency conversion, understand the meaning of foreign currency conversion, and define the standard defined by the concept of foreign currency conversion; master the principles of accounting recognition, measurement, reporting and disclosure of foreign currency conversion, and combine with The corresponding business application of listed companies enables students to have the comprehensive ability to apply accounting standards to analyze accounting problems and solve accounting problems.Key Points: foreign currency statement translationDifficult Points: accounting treatment of conversion differenceleasing accounting5.1 overview of lease accounting(Supporting course objectives 1)5.2 accounting treatment of lessee(Supporting course objectives 2, 3, 4)5.3 accounting treatment of the lessor(Supporting course objectives 2, 3, 4)5.4 accounting treatment of special leasing business(Supporting course objectives 2, 3, 4)5.5 presentation and disclosure(Supporting course objectives 2, 3, 4)Teaching requirements: through the study of this chapter, students are required to understand the background of the generation of leasing business and the formulation of accounting standards; be familiar with accounting standards for Business Enterprises No. 21 - leasing, understand the meaning of leasing, and define the standard of leasing concept; master the principles of accounting confirmation, measurement, report and disclosure of the lessee and the lessor, and combine with the corresponding business application of the listed company Students should have the comprehensive ability to apply accounting standards to analyze and solve accounting problems.Key Points: accounting treatment of leasingDifflcult Points: the identification of leasingChapter 4 Accounting of derivative flnancial instruments6.1 overview of derivative financial instruments(Supporting course objectives 12)6.2 basic contents of derivative financial instrument accounting(Supporting course objectives 12)Teaching requirements: through the study of this chapter, students are required to understand the background of derivative financial instruments business; understand the basic characteristics of financial instruments, clear the definition standards of financial instruments; master the principles of financial instruments accounting recognition, measurement, reporting and disclosure. Through the self-study of this chapter, students can understand the accounting standards of derivative financial instruments.Key Points: accounting standards for derivative financial instrumentsDifficulties Points: problems of fair value in accounting treatment of derivative financial instrumentsChapter 5 liquidation accounting (articles *, *, supporting course objectives)7.1 overview of liquidation accounting(Supporting course objectives!)7.211 quidation accounting(Supporting course objectives 2, 3, 4)Teaching requirements: through the study of this chapter, students are required to understand the background of liquidation business; understand the basic characteristics of liquidation accounting under the assumption of non continuous operation, and clarify the standards for the definition of liquidation concept; master the principles of confirmation, measurement, report and disclosure of liquidation accounting, combined with the corresponding business application of ST company, so that students can analyze and clarify the application of liquidation accounting standards The ability to solve special problems in accounting.Key Points: liquidationDifflcult Points: measurement of the assumption of non sustainable operationIV、Table ofCredit Hour DistributionTeachingContentIdeologi cal and Political Integrate dLectur e HoursExperimentHoursPracticeHoursProgrammi ng HoursSelf-stud y HoursExe