《Accounting(会计学基础)》教学大纲-英文

Course Syllabus for

Accounting

Prepared by：Yaqin Song

School of Accounting Approved by: Prepare time: 15-7-2011

1

Part 1 Course Information

1. General information

(1) Course Code: 102040

(2) Attributes: Compulsory, Elementary course of subject Credit Value: 4 Credits Total Teaching Hrs: 72 hrs

(3) Target Audience: Students of Accounting Major (Sino-Australia Project)

(4) Pre-requisite for: Accounting (Financial), Accounting (Systems), Accounting (Statement Analysis), Accounting (External Reporting), Accounting (Auditing)

2. Course description

As an introductory course, this course is designed to enable students to build a foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as for the study of related courses in the accounting curriculum. It addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process.

This course consists of fourteen lessons：Accounting in business，Analyzing and recording transactions, Adjusting accounts and preparing financial statements, Completing the accounting cycle, Accounting for merchandising operations, Inventories and cost of sales, Accounting information systems, Cash and internal controls, Accounting for receivables, Plant assets, natural resources, and intangibles, Current liabilities and payroll accounting, Long-term liabilities, Investments, and Accounting for corporations.

3. Leaning objectives

The broad aims of the course are to provide students with a sound introduction to the: ? general concepts of financial accounting

? procedures used in the preparation of financial statements

? use of accounting information in managerial and financial decision making ? various ethical considerations in accounting

2

?development of analytical and problem solving skills

4. Teaching team

Course controller: Miss Yaqin Song, Master of Management, CPA, Lecturer of Accounting Contact details: Office Room 503, Minzhi Building Tel 025-58318550

Email songyaqin@nau.edu.cn

5. Resources for teaching and learning

? Main text

John J. Wild，Principles of Accounting (19th Edition),China Renmin University Press, July 2009

? Reference

1.John Hoggett, Lew Edwards, John Medlin, Matthew Tilling, Accounting(7th Edition), John Wiley & Sons Australia, Ltd,2009

2.Carl S. Warren, James M. Reeve, Philip E. Fess, Accounting, South-Western, 2002

? Other Resources

Students are also expected to consult reference material via the internet as appropriate. Useful websites include:

(1) Nanjing Audit University library catalogue at http://lib.nau.edu.cn/ (2)Ministry of Finance of PRC can be accessed at http://www.mof.gov.cn/ (3)FASB of US can be accessed at http://www.fasb.org/home 6. Requirements for teaching

(1) This course will be primarily organized/taught in “Lecturer +Tutorials/Workshop” format;

(2) Instructors will deliver lectures covering main topics in this course;

(3) Electronic communication will be used frequently in this course. Lectures are supposed to manipulate NAU Blackboard. All course materials, including PPT and additional information, will be available on Blackboard within one week before the new semester. The controller will use Blackboard to send messages to students via the announcement page during the whole semester.

(4) Assignments and examination will be delivered in English. Lecture will be delivered

3

bilingually.

7. Requirements for learning

(1) Students are required to complete assignments of each chapter independently. (2) Participation and involvement is highly recommended and expected

(3) It is students’ responsibility to regularly access Blackboard in order to remain informed about the current administration of the course.

(4) Students must complete all assessment activities to be able to pass this course (see “Assessment Criteria” below for details)

8. Assessment criteria

To pass this course you must: a) b) No. 1 2 3 4 Receive an overall mark greater than or equal to 60, AND Complete all assessment activities Assessment Activity Class Attendance Assignments Mid-term Exam (90 mins) Final Exam (120 mins) Total Percentage % 10% 15% 25% 50% 100% 4

Part 2 Course Schedule

Week 1-2 2-3 3—4 4-5 5-6 6-7 Meeting Times 3 2 2 2 2 3 Brief Contents Chapter 1 Accounting in Business A. Importance of Accounting B. Fundamental of Accounting C. Transaction Analysis and the Accounting Equation D. Financial Statements Chapter 2 Analyzing and Recording Transactions A. Analyzing and Recording Process B. Analyzing and Processing Transactions C. Trial Balance Chapter 3 Adjusting Accounts and Preparing Financial Statements A. Timing and Reporting B. Adjusting Accounts C. Preparing Financial Statement Chapter 4 Completing the Accounting Cycle A. Work Sheet as a Tool B. Closing Process C. Classified Balance Sheet Chapter 5 Accounting for merchandising operations A. Merchandising Activities B. Accounting for Merchandise Purchases C. Accounting for Merchandise Sales D. Completing the Accounting Cycle E. Financial Statements Formats Chapter 6 Inventories and Cost of Sales A. Inventory Basics B. Inventory Costing under a Perpetual Inventory 4 4 6 Assignment 3 Assignment 4 Assignment 5 4 4 Assignment 1 Assignment 2 Teaching Hrs 6 Notes 5

百度搜索“77cn”或“免费范文网”即可找到本站免费阅读全部范文。收藏本站方便下次阅读，免费范文网，提供经典小说综合文库《Accounting(会计学基础)》教学大纲-英文在线全文阅读。