初级财务会计课程大纲.docx

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1、初级财务会计课程大纲课程名称：初级财务会计(双语)/ Primary Financial Accounting(Bilingual)课程编号：241064课程属性：专业教育选修课授课对象：会计学专业本科生总学时/学分：48/3开课学期：第2学期执笔人:先修课程：会计学原理编写日期：一、课程概述初级财务会计是注册会计师专业财务会计与会计理论系列课程中的首门课程。作为基础入门课 程，本门课程旨在帮助学生为后续财务会计课程构建基础知识和技能。初级财务会计课程不仅阐述 了会计学科的基本概念和原理，同时也介绍了编制外部财务报表的技术和程序方法,通过这门课程 的学习，可以让学生逐渐的认识到会计处理并非是一

2、个非黑即白的过程，因为对于每一个会计事项 并非仅有一种处理方法，这同样适用于某些情况下的会计职业道德 选择问题。会计领域中存在更多 的选择与判断，因此作为财务信息的提供者一会计人员其所承当的角色和责任是十分重大的。Primary Financial Accounting is (he first in a sequence of courses in financial accounting and accounting theoiy in the CPA program of professional studies. As an introductory course, it is des

3、igned to enable students to build a foundation of knowledge and skills in preparation for the other courses in financial accounting. Primary Financial Accounting addresses not only the concepts and principles of the accounting process but also the technical and procedural aspects of preparing extern

4、al financial statements. Through the study of this course, students may think that accounting is black and white with only one correct way of accounting for every item. The same is true fbr some ethical choice situations in accounting. There is room for judgment and more than one right way to approa

5、ch the situation. As a provider of financial information, the accountant has an important role and responsibility.二 课程目标1. Explain general concepts of financial accounting;2. Describe the procedures used in (he preparation of financial statements;3. Use of accounting information in managerial and fi

6、nancial decision making;4. Consider various ethical considerations in accounting.三、主要内容及其基本要求1. An introduction to accounting conceptsDefine accounting and introduces to some basic generally accepted accounting principles and to the basic financial statements. Describe the main fields of accounting,

7、 explain the importance of ethics in the practice of accounting, and introduce the accounting equation.2. Recording transactionsThe accounting cycle comprises the various steps in the accounting process. The first few steps of this cycle, up to the preparation of the trial balance, are presented. St

8、udents also learn the basics of how to record transactions into the formal accounting records of a company.3. Adjusting the accounts, preparing the statements, and completing the accounting cycleExplain the accrual basis of accounting and how accrual accounting is used to ensure (hat all revenue and

9、 expenses are recorded in the proper accounting periods. Students will learn how to prepare adjusting entries and complete the remaining steps of the accounting cycle, which include preparing financial statements and closing the books in preparation for the subsequent accounting period.4. Accounting

10、 for merchandising activitiesExplain the accounting for firms that buy and sell merchandise, students learn how to record the costs of goods sold and to prepare financial statements for merchandising businesses.5. Inventories and special journalsAddress some of the unique problems of accounting for

11、merchandise inventory, focusing on the types of cost included in the calculation of inventory. Students also learn various inventory pricing methods such as weighted average and FIFO. In addition, special journals are introduced, as well as how to account for sales taxes and sales returns.6. Interna

12、l control and accounting for cash, temporary investments, and receivablesFocus the concept of liquidity and how to account fbr various current assets such as cash, held for trading investments, and receivables. We also emphasize the importance of internal control procedures and presents broad intern

13、al control guidelines to protect company assets.7. Fixed assets, natural resources, and intangiblesFixed assets are held in the business primarily fbr long-term use; they benefit several accounting periods. You learn what costs should be included in the calculation of fixed assets and how io allocat

14、e (amortize) the costs of capital assets to the periods that benefii from their use.8. Current and long-term liabilitiesVarious types of current and long-term liabilities are the focus. The differences among known, estimated, and contingent liabilities are clarified. You also learn to incorporate th

15、e time value of money concept when recording bonds payable.9. Accounting for corporationsThere are three different forms of ownership - proprietorship, partnership, and corporation. Wc explain the advantages and disadvantages of each form of ownership and the special accounting issues for corporatio

16、n.10. . Cash flow statementExplains the importance of cash flow information and demonstrates the direct method of preparing statements of cash flows.UI、教学方式和考试方式During the course, traditional teaching methods are adopted, pays attention to the rule of reciprocity between teaching and studying: topic

17、 discussion and exercises in class are also the way in our teaching. PowerPoint will be used in all lessons.Attendance, class participation and assignments 20%,Mid-term exam 30%,Final exam 50%五、参考教材John J. Wild, Ken W. Shaw, and Barbara Chiappetta,崔学刚、饶菁改编，Principles of Accounting, 21th Edition,中国人民

18、大学出版社,2013.Leslie K. Breitner, Robert N. Anthony, Essentials of Accounting, 11 th Edition,清华大学出 版社， 2013o刘峰、潘琰、林斌，会计学基础，第三版，高等教育出版社，2010o企业会计准那么，最新版六、教学内容及课时分配Chapters/periodLearning pointsNotesChapter 1An introduction to accounting concepts (5 periods)What is accounting Forms of organization Users

19、of accounting information Ethics in accounting Financial statement elements Basic accounting equation Transaction analysis Generally accepted accounting principles The framework for financial statementAccounting elements, accounting equation, GAAPChapter 2 Analyzing and recording transactions (4 per

20、iods)Accounts Double-entry accounting Analyzing transactions Journalizing transactions Posting Preparing trial balanceDouble-entry accounting, analyzing, journalizing, journal and ledgerChapter 3 Adjusting accounts, preparing financial statements and completing the accounting-cycle (6 periods)Accrua

21、l basis The purpose of adjusting Adjusting entries Adjusted trial balance Preparing financial statements The Work Sheet Closing entries Reviewing the accounting cycle Classified balance sheet Current ratioAdjusting accounts, preparing financial statements, closingChapter 4 Accounting for merchandisi

22、ng activities (3 periods)Service enterprise and merchandising company Periodic and perpetual inventory systems Accounting fbr merchandise purchases Accounting for merchandise sales Additional merchandising issues Statements of comprehensive income formats.Inventory system, accounting for purchases a

23、nd salesChapter 5 Inventories and special journals (3 periods)Assigning costs to inventory items Inventory costing methods Lower of cost and net realizable value Inventory errors Subsidiary ledgers and special journals Merchandise turnoverInventory costing methods, LCNRVChapter 6Internal Control and

24、 Accounting for Cash, Temporary Investments, and Receivables (6 periods)Internal control and Cash control Petty cash funds Bank reconciliation Investments Accounting for cash Accounts receivables Accounting fbr bad debtsCash control, bank reconciliation and bad debtsChapter 7 FixedAssets, Natural Re

25、sources, & Intangibles (4 periods)Natural of fixed assets Cost of fixed assets Depreciation Accounting treatment Natural resource Intangible assetsCost of fixed assets, depreciation and treatmentChapter 8 Current and Long-Term Liabilities (6 periods)Defining liabilities Classifying liabilities Accou

26、nting fbr current liabilities Time value of money Bonds payable Long-term notes payableCurrent liabilities, and bonds payableChapter 9 Accounting for Corporations (6 periods)Characteristics of corporations Issuing stock Accounting for dividends Accounting for repurchase stock Report of equityissuing stock, dividends and treasury stockChapter 10 Statement of CashFlow(5 periods)Nature of cash flow statement Statement of cash flows-the direct method Statement of cash flows-the indirect methodPrepare the statement of cash flow