《FinancialAccounting》教学大纲（本科）.docx

Financial Accounting 教学大纲课程英文名Financial Accounting课程代码I0203Y06学分3总学时48理论学时48实验/实践学时0课程类别学科基础课课程性质必修先修课程管理学原理、经济学原理、会计学原理适用专业金融工程开课学院经济与管理学院执笔人审定人制定时间2018年4月一、课程地位与课程目标（一）课程地位This module is designed to emphasize the acquisition and application of skills and knowledge necessary to inform managers responsible for planning, decision-making and control and will provide the underpinning skills and knowledge required for more advanced study. Financial accounting is an essential component in the decision making process of funds management.This module will introduce and demonstrate the accounting techniques which are used in planning and control application of short and long term funds. It will critique the various techniques, discuss the theoretical underpinning and reflect on application and validity. The module will also draw on aspects of return, and the risky, uncertain and quickly-changing environment in which many corporate operate.This module will enable students to develop key skills essential in financial management in company, and will ensure that they will be able to apply the various techniques used and interpret the information produced. They will be expected to critique the tools used and discuss their applicability in a service driven global business environment.One of the main focuses for the design of this module has been the further development of relevant employability and professional skills. Such skills are implicit in the learning outcomes.（二）课程目标This module, like all modules at Anglia Ruskin, is taught on the basis of achieving intended learning outcomes. On successful completion of the module, the student will be expected to be able to demonstrate the following:Knowledge andLO 1. Identify, describe, evaluate and apply of a range ofunderstandingfinancial accounting techniques;LO 2. Identify and apply appropriate planning and decisionmaking techniques to management resource issues. Criticallyevaluate the implications of measures of control on companyIntellectual, practical,LO 3.Evaluate and distinguish between alternative courses ofaffective and transferableaction using appropriate techniques.skillsLO 4.Critically evaluate the role of financial information in thecontext of the whole corporate,provide financial data for shareholder and investor.The assessment is based on meeting these learning outcomes, shown explicitly in section 4, where the assessment task is linked to these learning outcomes.二、课程目标达成的途径与方法课程目标达成的途径主要通过课堂教学，辅以课外作业的形式。三、课程目标与相关毕业要求的对应关系课程目标课程目标对毕业要求的支撑程度（H、M、L）毕业要求3毕业要求4毕业要求6课程目标1MML课程目标2MHM课程目标3MHL课程目标4MHL四、课程主要内容与基本要求The table below indicates how the module will be delivered. However, this schedule is indicativeand may be subject to change.NoTopicSynopsisSessions1Introduction toFinancial AccountingIntroduction to the module and discussion of basic concepts:Definition of AccountingFinancial and Management AccountingWorld leading accounting systems Users of accounting information Basic accounting terminologyLecture and worked example and exercises2Statement of financial position(Balancesheet)The rationale behind the Balance sheetFormats of Balance sheetPreparation of Balance sheet Understanding the Balance sheetLecture and worked example and exercises3Income Statement (Profit or Loss Account)The rationale behind the Income statementStructure of the Income statement Preparation of the Income statementLecture and worked example and exercises4Double entry bookkeepingAccounting cycleOpening T-accounts from the OpeningLecture and worked example and exercisesNoTopicSynopsisSessionsBalance sheetRules for double-entry bookkeepingTrial balance5Introduction to: Prepayments and accrualsThe rationale behind prepayments and accrualsThe impact of prepayments and accruals on the Statement of Financial Position and Income StatementLecture and worked example and exercises6BudgetingFunctional budgetsLecture and worked example and exercises五、课程学时安排教学内容教学内容学时数学生任务对应课程目标1Introduction to Financial Accounting6作业11、2、32Statement of financial position (Balance sheet)10作业21、 2、 3、 43Income Statement (Profit or Loss Account)8作业32、34Double entry bookkeeping8作业43、45Introduction to:Prepayments and accruals8作业53、46Budgeting8作业61、 2、 3、 4六、实践环节及基本要求序号实验项目学时基本要求实验性质实验类别七、考核方式及成绩评定考核内容考核方式评定标准（依据）占总成绩比例过程考核含到课率及平时作业等上课点名考勤、对作业进行成绩评定20-50%期末考核闭卷对期末试卷进行评定50-80%考核类别考试成绩登记方式百分制八、推荐教材与主要参考书1、推荐教材1 Alter T. Harrison, Charles Horngren, Bill Thomas 著,Financial Accounting: International Financial Reporting Standards，Pearson, 2012。2高顿财经研究院编，财务会计ACCA PAPER F3 Financial Accounting),高等教育出版社， 2017. 9o2、主要参考书2 Doran 著，A Review of Advanced Financial Accounting Principles: A User's Decision Making Emphasis，Business Expert Press, 2012. 7。3 Maire Loughran & 著Financial Accounting for Dummies，John Wiley, 2011.6。