高级财务会计课程教学大纲英文版.docx

Syllabus of Advanced accountinglCourse Name： Advanced accountinglCourse Code：Credits： 3Total Credit Hours： 32Lecture Hours： 48Experiment Hours：Programming Hours：Practice Hours：Total Number of Experimental (Programming) Projects 0 , Where, Compulsory ( ), Optional ().School： Business SchoolTarget Major： accountingI、Course Nature & AimsAdvanced accounting is a professional core course for undergraduate students majoring in accounting. The task of this course is to guide students to have a deeper understanding of some special and difficult problems of financial accounting, new problems with the development of economy, problems only existing in some industries, and problems not yet mature in accounting theory and Practice research Help them master the ideas and methods to solve these problems. The purpose of this course is to cultivate students1 ability to understand accounting theory and to apply accounting standards to analyze and solve accounting problems comprehensively. Through the study of this course, students should master the ability to solve the accounting problems of special economic business or special economic behavior of enterprises.II、Course Objectives1. Moral Education and Character Cultivation.Through the course, students can learn the accounting treatment of complex problems in special business. Integrate the education of socialist core values into the teaching content and all links of the whole teaching process, highlight value guidance, knowledge teaching and ability training, help students to correctly understand the historical laws, accurately grasp the basic national conditions, grasp scientific world outlook and methodology, and promote the establishment of correct world outlook and values.2. Course ObjectivesThrough the study of this course, students* qualities, skills, knowledge and abilities obtained are as follows： Master accounting treatment of special business(Corresponding to Chapter 1-6, supporting for graduation requirements index 2-4, 5-1)Grasp the accounting treatment of complex business(Corresponding to Chapter 1-6, supporting for graduation requirements index 2-4, 5-1)Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduationrequirements indices 2-4,5-1 , as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective 1Master accounting treatment of special businessIndex2-4Understand the concept of accounting and its embodiment in specific fields, and be able to analyze and handle the basic accounting businessChapter1-6HObjective 2Grasp the accounting treatment of complex businessIndex5-1Master the theory and method of basic accounting in the field of accounting and strengthen the professional foundationChapter1-6HIII、Basic Course ContentChapter 1 accounting policies, accounting estimates and their changes and error correction (supporting course objectives 1)1.1 overview of accounting policies and changes1.2 overview of accounting estimates and changes1.3 accounting treatment of changes in accounting policies and accounting estimates1.4 previous errors and correctionsTeaching Requirements: through the study of this chapter, Students are required to master the concept of accounting policy and accounting policy change, the concept of accounting estimate and accounting estimate change, the division of accounting policy and accounting estimate and its change, the accounting treatment method of accounting policy change, the difference between retroactive adjustment method and future applicable method, the accounting treatment method of accounting estimate change, and the errors and corrections in the early stage Human concept and its accounting treatment.Key Points： retroactive adjustment method and future application methodDifficult Points： retroactive adjustment method and future application methodChapter 2 government subsidies (supporting course objectives 1)2.1 overview of government subsidies2.2 accounting treatment of government subsidies2.3 presentation of government subsidiesTeaching Requirements: through the study of this chapter, students are required to master the concept of government subsidies, the characteristics of government subsidies and the classification of government subsidies, master the accounting treatment methods of government subsidies, including the total amount method and the net amount method, be able to distinguish the difference between the asset related government subsidies and the income related government subsidies, master the accounting treatment of government subsidies returned, and master the specific business Accounting treatment, including the accounting treatment of comprehensive project government subsidy and policy preferential loan discount, to understand the presentation of government subsidy.Key Points： accounting treatment of government subsidiesDifficult Points： NoneChapter 3 income tax accounting (supporting course objectives?)3.1 overview of income tax accounting3.2 tax basis and temporary differences3.3 accounting treatment of income tax3.4 presentation and disclosureTeaching Requirements: through the study of this chapter, students are required to master the differences between accounting profits and taxable profits, be familiar with the basic procedures of balance sheet liability method, master the calculation of tax basis of assets and liabilities, master the calculation of temporary differences between assets and liabilities, and master the accounting treatment of income tax, mainly the confirmation of deferred income tax assets and deferred income tax liabilities Recognize and measure, master the recognition and measurement of current income tax and income tax expense, and understand the presentation and relevant disclosure regulations of income tax expense, deferred income tax assets and deferred income tax liabilities.Key Points： recognition and measurement of deferred income tax assets and liabilitiesDifficult Points： recognition and measurement of deferred income tax assets and liabilitiesChapter 4 business combination accounting (supporting course objectives 1)4.1 overview of business combination accounting4.2 accounting treatment of business combination under the same control4.3 accounting treatment of business combination not under the same controlTeaching Requirements: through the study of this chapter, students are required to understand the meaning and classification of business combination, understand the basic principles of equity combination method and purchase method for dealing with business combination, be familiar with the main contents of business combination accounting, master the accounting treatment of business combination under the same control, master the accounting treatment of business combination not under the same control, and understand the relevant information disclosure regulations.Key Points： accounting treatment of business combination not under the same controlDifficult Points： NoneChapter 5 basis for preparation of consolidated statements (supporting course objectives 2,)5.1 overview of consolidated statements5.2 scope of consolidation5.3 preparation procedure of consolidated statements5.4 basic principles of adjustment and offsetTeaching Requirements: through the study of this chapter, students are required to understand the meaning and types of consolidated statements, understand different preparation concepts of consolidated statements, master the determination principles and specific judgments of the scope of consolidation of consolidated statements, understand the changes in the scope of consolidation during the reporting period, be familiar with the preparation procedures of consolidated statements, be familiar with the format of consolidated working papers, and master the basic principles of adjustment and offsetKey Points： the basic principle of adjustment and offsetDifficult Points： NoneChapter 6 general process of consolidated statement preparation (supporting course objectives 2)6.1 adjustment and offset related to internal equity investment6.2 adjustments and offsets related to internal claims and debts6.3 adjustments and offsets related to internal asset transactions6.4 preparation of consolidated cash flow statementTeaching Requirements: through the study of this chapter, students are required to master the adjustment and offset related to internal equity investment, which can be divided into the adjustment and offset of business holding merger under the same control and the adjustment and offset of business holding merger not under the same control, master the adjustment and offset related to internal creditor's rights and debts, master the adjustment and offset related to internal asset transactions, mainly inventory assets Internal offset of property transaction and fixed asset transaction, master the preparation of consolidated cash flow statement, and understand other special problems of consolidated statement.Key Points： adjustment and offset related to internal equity investment, adjustment and offset related to internal asset transactionDifficult Points： the problem of deferred income tax in offsetIV、Table of Credit Hour DistributionTeaching ContentIdeological and Political IntegratedLecture HoursProgramming HoursChapter 1 accounting policies, accounting estimates and their changes and error correctionHonesty and law-abiding8Chapter 2 government subsidiesHonesty and law-abiding6Chapter 3 income tax accountingHonesty and law-abiding8Chapter 4 business combinationaccountingHonesty and law-abiding6Chapter 5 basis for preparation of consolidated statementsHonesty and law-abiding4Chapter 6 general process ofconsolidated statement preparationHonesty and law-abiding16TotalHonesty and law-abiding48Sum48V、Summary of Programming ProjectsNoneVI、Teaching MethodClassroom teaching: This course is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. The teaching process should be able to flexibly use blackboard writing and multimedia teaching, strengthen the interaction between teachers and students, and pay attention to heuristic teaching.Course Assessment and Achievement EvaluationAssessment Methods： ExaminationExamination Formats： Closed-bookGrading Methods： Hundred-mark SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingClassroomQuestioningAssignmentEvaluationRoutineTestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Master accounting treatment of special business(Index 2-4, 5-1)Accounting policy accounting estimate change, government subsidy, business combination accounting10102060100Grasp the accounting treatment of complex business(Index 2-4,Income tax accounting and consolidated statement preparation personal income tax,101020601005-1)resource tax, land value-added tax and othertaxes皿、Course ResourcesTextbooks： China Institute of certified public accountants. Accounting M Beijing: China finance and Economics Press 2020Fu Rong. Advanced accounting. M Beijing: China Renmin University Press 2019Bibliography： Liu Yongze. Senior financial accounting. M Dalian: Northeast University of Finance and Economics Press 2019Reading Materials： NoneIX、NotesPrerequisites: Intermediate AccountingFollow-up Courses: Advanced accounting!Contents and Requirements of Students* Self-study: NoneBilingual Teaching or Not: NotRequirements and Proportion of Bilingual Teaching: NoneNotes: None