《Accounting(会计学基础)》教学大纲-英文(2)

System C. Valuing Inventory at LCM and the Effects Inventory Errors D. Inventory Costing Under a Periodic Inventory System Chapter 7 Accounting Information Systems A. Fundamental System Principles B. Special Journals in Accounting Chapter 8 Cash and Internal Controls A. Internal Control B. Cash Internal Control C. Banking Activities as Controls Chapter 9 Accounting for Receivables A. Accounts Receivables B. Notes Receivable C. Disposing Accounts Receivable Chapter 10 Plant Assets, Natural Resources and Intangibles SECTION 1: PLANT ASSETS A. Cost Determination B. Depreciation C. Additional Expenditures D. Disposal of Plant Assets SECTION 2: NATURAL RESOURCES A. Cost Determination and Depletion B. Plant Assets Used in Extraordinary Resources SECTION 3: INTANGIBLE ASSETS A. Cost Determination and Amortization B. Types of intangibles 12-13 2 Chapter 11 Current Liabilities and payroll accounting 4 Assignment 10 4 4 4 6 Assignment 7 Assignment 8 Assignment 9 Assignment 6 2 2 2 3 8 9 10 11-12 6

13-14 15-16 16-17 18 3 3 3 2 A. Characteristics of Liabilities B. Known Liabilities C. Estimated Liabilities D. Contingent liabilities Chapter 12 Long－term liabilities A. Basics of Bonds B. Bond Issuances C. Bond Retirement D. Long-term Notes Payable Chapter 13 Investments A. Basics of Investments B. Reporting of Noninfluential Investments C. Reporting of Influential Investments Chapter 14 Accounting for Corporations A. Corporate Form of Organization B. Common Stock C. Dividend D. Preferred Stock E. Treasury Stock F. Reporting of Equity Revision Total 6 6 6 4 72 Assignment 11 Assignment 12 Assignment 13 Assignment 14 7

Part 3 Main Teaching Points

Chapter 1 Accounting in Business

【Objectives】

In this chapter, you will learn the following conceptual objectives:

C1: Explain the purpose and importance of accounting in the information age C2: Identify users and uses of accounting

C3: Identify opportunities in accounting and related fields C4: Explain why ethics are crucial in accounting

C5: Explain the meaning of GAAP, and define and apply several key accounting principles In this chapter, you will learn the following analytical objectives:

A1: Define and interpret the accounting equation and each of its components A2: Analyze business transactions using the accounting equation In this chapter, you will learn the following procedural objectives:

P1: Identify and prepare basic financial statements and explain how they interrelate

【Contents 】

A. Importance of Accounting

1. Importance of accounting 2. Users of Accounting information 3. Opportunities in Accounting

B. Fundamental of Accounting

1. Ethics-A key concept

2. Generally accepted accounting principle

C. Transaction Analysis and the Accounting Equation 1. Accounting equation 2. Transaction analysis D. Financial Statements 1. Income statement

2. Statement of owner’s equity

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3. Balance sheet

4. Statement of cash flows

【Key points & Difficult points】

Key points：Understand what is accounting

Explain what are Generally Accepted Accounting Principles Apply accounting equation to analyze transactions

Briefly understand main financial statements

Difficult points：Apply accounting equation to analyze transactions

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Chapter 2 Analyzing and Recording Transactions

【Objectives】

In this chapter, you will learn the following conceptual objectives: C1: Explain the steps in processing transactions C2: Describe source documents and their purpose

C3: Describe an account and its use in recording transactions C4: Describe a ledger and a chart of accounts

C5: Define debits and credits and explain their role in double-entry accounting In this chapter, you will learn the following analytical objectives:

A1: Analyze the impact of transactions on accounts and financial statements In this chapter, you will learn the following procedural objectives: P1: Record transactions in a journal and post entries to a ledger P2: Prepare and explain the use of a trial balance

P3: Prepare financial statements from business transactions

【Contents】

A. Analyzing and Recording Process

1. Source document

2. The account and its analysis

B. Analyzing and Processing Transactions

1. Ledger and chart of accounts 2. Debit and credits 3. Double-entry accounting

4. Journalizing and posting transactions 5. Analyzing transaction-an illustration 6. Accounting equation analysis

C. Trial Balance

1. Prepare a trial balance

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