中级财务会计Ⅰ课程教学大纲英.docx

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1、Intermediate Financial Accounting I Course SyllabusCourse Name: Intermediate Financial Accounting ICourse Code:Credit: 3.5Total hours: 56Theoretical hours: 56 Experimental hours: 0 Computer hours: 0 Practice hours: 0 The total number of experimental projects ： 0 Among them: compulsory (0) and electi

2、ve (0) Course organization: Accounting Department of School of BusinessApplicable Major: AccountingNature and purpose of the courseIntermediate Financial Accounting I is another core course for accounting students after Fundamental Accounting, which is the main course of accounting major. Through th

3、e study of (his course, it will lay the foundation for the following courses, such as Intermediate Financial Accounting II, auditing and advanced financial accounting. In accordance with the three basics requirements of the accounting discipline, focusing on mastering basic theories, basic skills an

4、d basic methods, and strengthening the prospective and practical education of this course on the premise of requiring students to master basic theories.This course adopts the combination of theoretical teaching and case demonstration. Classroom teaching and case demonstration are the main teaching m

5、ethods; at the same time, large-scale homework and classroom discussion are used to consolidate the knowledge learned. This course takes the basic elements of financial accounting and the basic content of financial statements as the main body, and takes the sequence of financial statements as the pa

6、th to expand in sequence.1. Course training objectives(1) Strengthen morality educationThrough learning the basic theory and technology of financial accounting, we can have a comprehensive understanding of (he relevant theories and methods of financial information provided by enterprises. Through th

7、e explanation of the development history of Chinas capital market and financial accounting and the establishment of relevant theories and technologies, understand how predecessors think in this process, how to overcome the obstacles encountered, help students establish scientific thinking methods an

8、d the courage to face challenges in their work. Starting from the perspective of the role of accounting disciplines in driving innovation and development in China, with the research work of outstanding contributors as the carrier, the socialist core values education is integrated into the course con

9、tent and the entire process of theCourse Objective 5 (Indicator 10.1)General, inventory, long-term equity investment, fixed assets, intangible assets, investment real estate.1221015Course Objective 6 (Indicalor 12.2)General, inventory, long-term equity investment, fixed assets, intangible assets, in

10、vestment real estate.1221015Total5151070100S.Course ResourcesTextbooks: Heping Zhu, Xiaoxian Liu, etc. 13th Five-Year Plan Financial Accounting for Key Textbooks of Jiangsu Province Higher Education Institutions (2nd Edition) M. Beijing: Peking University Press, 2019.5References: 1. Yongze Liu, Liju

11、n Chen. Intermediate Financial Accounting (6th Edition) Ml，Dalian: Northeast University of Finance and Economics Press, 2018.2. You hong Yang, Aiping Ouyang. Intermediate Financial Accounting (Fifth Edition)M. Beijing: Peking University Press, 2019.3. Examination Committee of Certified Public Accoun

12、tants of the Ministry of Finance. Accounting M. Beijing: China Financial and Economic Publishing House, 2020.Reading Material: Gang Lin. Intermediate Financial Accounting (3rd Edition) M. Beijing: Renmin University of China Press, 2019.9. Related instructionsPrerequisites: AccountingSubsequent cours

13、es: Intermediate Financial Accounting II, Auditing, Advanced FinancialAccounting I, Advanced Financial Accounting IIContents and Requirements of Students Self-study: NoneWhether Bilingual teaching or not: noRequirements and Proportion of Bilingual Teaching: NoneDiscipline and Precautions in Practice

14、: No PracticeOther matters to be explained: noneteaching process, highlighting (he value guidance, knowledge transfer and ability (raining .helping the students correctly understand the laws of history, accurately grasp the basic national conditions, grasp the scientific world outlook and methodolog

15、y, and promote the establishment of a correct world outlook and values.(2) Course objectivesThrough the study of this course, the qualities, skills, knowledge and abilities of students are as follows:Course Objective I. Training students to have good humanities and professional ethics (corresponding

16、 to Chapter 1, supporting the graduation requirements index points 1.2 and 1.3)Course Objective 2. Training students with comprehensive knowledge and ability (corresponding to Chapters I, 2, 3, 4, 5, and 6, supporting the graduation requirement index point 2.4)Course Objective 3. Training students t

17、o have the ability to make decisions and judgments (corresponding to Chapters 1, 2, 3, 4, 5, and 6 to support the graduation requirement index point 4.1)Course Objective 4. Training students to have professional competence (corresponding to chapters 1, 2, 3, 4, 5, and 6 to support the graduation req

18、uirement index points 5.1,5,3, 5.4)Course objective 5. Training students with professional development capabilities (corresponding to chapters 1, 2, 3, 4, 5, and 6 to support the graduation requirement index point 10.1)Course objective 6. Training students to have lifelong learning ability (correspo

19、nding to chapters 1, 2, 3, 4, 5, and 6 to support graduation requirement index point 12.2(3)Support of course objectives to graduation requirementsThe graduation requirements supported by the teaching objectives of this course are mainly reflected in the graduation requirements index points 1.2, 1.3

20、, 2.4, 4.1, 5.1, 5.3, 5.4, 10.1, 12.2, as follows:Support of course objectives for graduation requirementsCourse objectivesGraduation requirementsIndex points and contents to support graduation requirementsContent of coursesSupport strengthIndex pointGraduation requirements index point content11 .Go

21、od humanities and professional ethicsIndex point1.2Index point description: Have a high sense of social responsibility and a correct view of professional ethicsCh 叩 ler1M21 .Good humanities and professional ethicsIndex point1.3Index point description: Identify and analyze the accounting ethics issue

22、s in the business environment and propose appropriate solutionsChapter1M32.Comprehe nsive knowledgeIndex point2.4Index point description: Understand the concept of accounting and its reflection in specific fields, and be able to analyze and process the basic accounting businessChapter1,2, 3, 4,5,6M4

23、4.Decision- making abilityIndex point4.1Index point description: Master the basic theory and method of accounting and supervision, combine accounting laws, regulations and standards, formulate the companys financial accounting requirements and processes, and provide a basis for the selection and jud

24、gment of accounting policiesChapter 1,2, 3, 4,5,6M55.Professional competenceIndex point5.1Index point description: Master the theory and methods of basic accounting in the field of accounting, and strengthen professional skillsChapter 1,2, 3, 4,5,6M65.Professional competenceIndex point5.3Index point

25、 description: Master the accounting and supervision of accounting professions, and be able to perform accounting processing and report analysisChapter1,2, 3, 4,5,6M75.Professional competenceIndex point5.4Index point description: Master accounting-related standards, rules and operating guidelinesChap

26、ter 1,2, 3, 4,5,6M810. Career development abilityIndex point10.1Index point description: Master domestic and foreign accounting policies and regulations to enhance the depth of professional knowledgeChapter 1,2, 3, 4,5,6M912. Lifelong learning abilityIndex point12.2Index point description: Be Famili

27、ar with the industry and professional development direction, and understand the research hotspots of the subjectChapter 1,2, 3, 4,5,6M3. Basic content of course teachingChapter I general introduction1.1 financial accounting and its characteristics1.2 basic assumptions of accounting1.3 basic principl

28、es of financial accounting recognition and measurement1.4 teaching requirements of financial reportTeaching requirements: Introduction to the courses in this chapter. It focuses on the basic theories of accounting, the interaction between accounting and (he economic environment, the functions of acc

29、ounting, and accounting standards; it requires mastering the basic contents of accounting standards. Requires familiarity with the basic concepts involved; requires an understanding of the relationship between financial accounting and related courses. Train students with good humanities and professi

30、onal ethics, comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: basic accounting assumptions, financial accounting confirmation, basic principles of measurement, financial rep

31、orting elementsTeaching Difficulties: basic principles of financial accounting confirmation and measurementChapter 2 Inventory2.1 Inventory and classification2.2 Initial measurement of inventory2.3 Valuation of issued inventory2.4 Period-end measurement of inventories2.5 Inventory checkTeaching requ

32、irements: This chapter teaches the actual cost method of inventoiy calculation. This chapter focuses on leaching the nature, classification and content of inventories, the identification and measurement of inventories, and the method of inventory. Students arc required to master the composition of a

33、ctual cost of inventory, the accounting of inventory income, the method of inventory carry forward, the principle of end-of-stock measurement, (he calculation of the net realizable value of inventory and the accounting method of inventory decline price preparation; Accounting treatment. Train studen

34、ts with comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: accounting of inventory income, carrying forward method of inventory,and calculation of net realizable value of inve

35、ntory and accounting method of inventory falling price reserveTeaching DifTiculties: (he calculation of (he net realizable value of inventories and ihecalculation method of the inventory falling price reserve.Chapter 3 Long-term equity investmentsThis chapter teaches investment accounting and report

36、ing. It is required to be familiar with the nature and classification of investments and understand the disclosure and reporting of long-term investments. Master the determination method of the initial investment cost of long-term equity investment formed by business combination under the same contr

37、ol, the determination method of the initial investment cost of long-term equity investment formed by business combination not under the same control, and the initial cost of long-term equity investment obtained by non-business combination The determination method, long-term equity investment equity

38、method accounting and long-term equity investment cost method accounting. Be familiar with the accounting of long-term equity investment disposal.3.1 Initial measurement of long-term equity investment3.2 Subsequent measurement of long-term equity investment3.3 Conversion and disposal of long-term eq

39、uity investment accounting methodsTeaching requirements: This chapter teaches investment accounting and reporting. It is required to be familiar with the nature and classification of investments and understand the disclosure and reporting of long-term investments. Master the determination method of

40、the initial investment cost of long-lenn equity investment formed by business combination under the same control, the determination method of the initial investment cost of long-term equity investment formed by business combination not under the same control, and the initial cost of long-term equity

41、 investment obtained by non-business combination Determination method, long-term equity investment equity method accounting and long-term equity investment cost method accounting; master long-term equity investment accounting method conversion accounting; familiar with long-term equity investment di

42、sposal accounting. Train students with comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: initial measurement of long-term equity investment, long-term equity investment equit

43、y method accounting, long-term equity investment cost method accounting, long-term equity investment accounting method conversion accounting.Teaching Difficulties : initial measurement of long-term equity investment, accounting for conversion of long-term equity investment accounting methods.Chapter

44、 4 Fixed Assets4.1 Confirmation and initial measurement of fixed assets4.2 Subsequent measurement of fixed assets4.3 Disposal of fixed assetsTeaching requirements: This chapter teaches the acquisition and disposal of fixed assets, depreciation methods and accounting treatment of fixed assets. Master

45、 the definition, valuation basis and value composition of fixed assets, determine the fixed asset accounting value and accounting treatment obtained from different sources, master the scope, method and accounting treatment of fixed asset depreciation, master fixed asset improvement, Repair, sale, sc

46、rap, and damaged account processing; understand the factors that affect the depreciation of fixed assets. Familiarity with the accounting business of fixed asset inventory requires familiarity with depreciation of fixed assets and listing on statements. Train students with comprehensive knowledge ab

47、ility, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: accounting treatment for fixed asset acquisition, accounting method for depreciation of fixed assets and accounting treatment, accounting treatment fo

48、r fixed asset improvement and disposalTeaching Difficulties : accounting for improved fixed assetsChapter 5 intangible assets5.1 Recognition and initial measurement of intangible assets5.2 Confirmation and measurement of internal research and development expenditure5.3 Subsequent measurement of intangible assets5.4 Disposal of intangible assetsTeaching requirements: This chapter teaches the acquisition and disposal of intangible assets, amortization methods and accounting treatment of intangible assets. Mast