西方财务会计4-精品文档
西财《会计学》教学大纲.doc
《会计学》教学大纲前言一、课程基本情况二、课程的地位、作用及任务本课程是MBA核心课程和非会计专业必修课程，主要论述了会计学的有关理论、方法、技能及知识，同时它也是学生学习本专业其他后续课程所不可缺少的基础。
本课程的主要任务是：1．学习有关会计理论；2．学习会计循环与会计核算形式；3．学习资产、负债、所有者权益、收入、费用、利润等会计要素的确认和计量；4．学习会计账簿及报表的编制。
三、学习内容和基本要求根据教育部对非会计专业“会计学”教学大纲的要求，根据新颁布的《企业会计制度》等的要求，通过本课程的学习，能使学生明确会计的意义和任务；掌握新的会计基本理论、基本方法和基本技能。
如：会计的基本概念、会计核算的基本假定、会计信息质量特征；会计核算方法的运用、经济业务的处理、会计报表的编制等。
通过这门课程的学习，可为进一步学习其他相关课程打下必要的基础。
具体要求：1．本课程各章均有案例,要求学生分小组讨论，并写出分析报告。
2．本课程各章后均有课外习题以巩固教学的基本内容并加深理解其主要内容。
习题的选择结合实际，以提高对本课程理论联系实际的认识。
作业是本课程加强实践性教学环节的重要内容，要求学生能完成规定的课外作业。
四、课程考核办法本课程平时采用仿真模拟实验，案例分析，分小组讨论、或口试、或写阶段论文的形式进行，期末采用闭卷考试的办法，对所叙内容进行考核。
五、对学生能力培养的要求通过本课程的学习，学生能利用财务报表了解和认识企业的财务状况和经营成果，并对企业做出评价。
1．培养学生参与会计工作的基本能力；2．培养学生认真负责的工作态度和严谨的工作作风；3．培养学生阅读、分析企业财务报表的能力；4．培养学生知晓会计信息的生成系统及原理的能力；5．培养学生分析会计政策对会计信息的影响的能力。
6. 学生操作会计仿真模拟实践和财务软件的能力。
教学主要内容：第一章总论本章教学目的及要求：通过本章学习，要求明确会计产生的客观条件，会计系统的目标、结构、功能；掌握会计信息生成的前提条件，生成信息的内容，信息生成的过程，信息生成的质量要求，信息生成的七个专门方法。
西方财务会计1-文档资料
ASSETS
Assets are resources owned by a business. They are things of value used in carrying out
such activities as production, consumption and exchange. The common characteristics possessed by all assets is the capacity to provide future services or benefits to the entities that use them.
The first level consists of objectives.
The second level explains financial elements and characteristics of information.
The third level incorporates recognition and measurement criteria.
GAAP
Generally accepted accounting principles are the measurement rules used to develop the information in financial statement. They are those guidelines which indicate how to report economic events. They consist of a number of concepts,principles and procedures.
Accounting information and decision makers
西方财务会计4
41
Feb.28 S-1 $2,150
4 7
Sales returns
If lots of transactions occur in which customers return goods ,we can use the sales returns journal as the special journal.
3. Place a posting ref.(account number)
4. In the general ledger, place the source of
the entry in each account.
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Example 1 p102 1 Sales Journal
wasteful.
The special journal will reduce detail
recording.
Reduces the posting working.
Have a better division of labor.
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USE OF SPECIAL JOURNALS
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SUBSIDIARY LEDGERS
Advantages
1 Shows transactions affecting one customer or one creditor in a single account
2 Frees the general ledger of excessive details
1. Record the sales on credit day by day in the sales journal.
西方财务会计02 PPT资料共37页
What things the business owns
Who supplied these resources to the business and how much each group supplied
The Accounting Equation
Losses
The Accounting Equation
• The accounting equation displays that all assets are either financed by borrowing money or paying with the money of the company’s stockholders.
Intangible (like in the form of valuable rights)
Directly converted into cash ( collection of receivables)
Indirectly – used in operating the business to create other assets that result in positive cash flows (used to
A Starting Point: Statement
of Financial Position
Vagabond Travel Agency
Heading(p39)
Balance Sheet
December 31, 2007
Assets
Liabilities & Owners' Equity
西方财务会计1-PPT文档资料29页
Page 14
Types of Accounting Information
1Financial Accounting
- Provides data for external users
- Is required by SEC/FASB - Is subject to GAAP - Must generate accurate
and timely data - Emphasizes the past - Look at the business as a
whole - Primarily stands by itself
2Management Accounting
- Provides data for internal users - Is not mandated by SEC/FASB - Is not subject to GAAP - Emphasizes relevance and
Eyeing the man in the balloon the passer by says: "You are in a downed balloon in a farmer's field.”
"You must be an accountant, sir," replied the balloon's unhappy resident.
- Provides data for external users
- Is required by SEC/FASB - Is subject to GAAP - Must generate accurate
and timely data - Emphasizes the past - Look at the business as a
西方财务会计_Chapter647页PPT.pptx
Page 69
Debit 21,875
Credit 21,875
Accounts Receivable Method Example
Single Composite Rate Crecore, Inc. determined that the balance in the
Allowance for Doubtful Accounts should be 2.5% of Accounts Receivable. At year-end
Allowance Method
When we estimate the amount of our uncollectible receivables, we make the following adjusting entry:
GENERAL JOURNAL
Post.
Date
Description
year, whether a debit or a credit, is again adjusted to
bring the account to the proper balance when a new estimate is made.
Collecting written-off accounts
Allowance Method
As accounts become uncollectible, the following entry is made:
GENERAL JOURNAL
Post.
Date
Description
Ref.
Allowance for Doubtful Accounts
Accounts Receivable
西方财务会计复习资料全
《西方财务会计》复习资料一般期末考试题型：一、判断题二、单项选择题三、多项选择题四、论述题五、业务题各章要求重点掌握的容：第一章：概论1．财务会计与管理会计的区别2．会计信息的质量特征3．各会计假设与会计原则（理解并能应用，不要求背诵）第二章：会计循环1．资产及其特征2．会计等式3．借贷记账法、日记账与分类账的应用4．试算表5．第三节应计制与账项调整6．会计循环的各个步骤第三章：商品购销业务1．购销业务的处理，（1）退货与折让货款（2）商业折扣与现金折扣（总价法与净价法）（3）运费2．销货成本的确定第四章：现金收支业务1．现金的围2．现金部控制的方法3．零用现金的会计处理4．银行余额的调节第五章：应收账款与应收票据1．第二节：应收账款坏账的处理2．第四节：应收票据第六章：存货1．第一节存货的种类和围2．第二节存货数量的确定3．第三节存货成本的确定（不包括成本与市价孰低法）第七章：对外投资1．投资的分类与计价2．债务性证券投资的会计处理（交易性和可供出售证券）3．权益性证券投资的会计处理（交易性和可供出售证券）4．成本法与权益法（看课件容）第八章：厂场资产、自然资源和无形资产1．厂场资产的特点2．长期资产的计价3．第二节厂场资产取得的会计处理（不包括非货币性交易）4．第三节厂场资产折旧及折旧的计算5．厂场资产的处置6．无形资产及其特征第九章：流动负债1．负债及其特点2．第三节金额确定的流动负债3．第六节或有负债第十章：长期负债1．第一节长期负债的特点2．公司债券的计价及其帐务处理（涉及债券发行、折价和溢价摊销、赎回等，以直线摊销法为主）第十一章：股东权益全章容重要（涉及股票发行、库藏股、股利等）第十二章：合伙企业业主权益（不要求）第十三章：财务报表1．财务报表的种类2．收益表及其作用3．资产负债表及其作用4．股东权益表及其作用5．第四节现金流量表（要求理解，掌握方法，不考具体编表）第十四章：财务报表分析1．第一节财务报表分析的目的和方法2．如何进行横向分析和纵向分析3．第三节比率分析法4．财务报表分析的局限性★考核知识点:会计的概念附1.1（考核知识点解释）会计的主要目的在于向决策者提供财务信息，以帮助他们做出有关财务事项的最有利的决策。
西方财务会计_原版课件04
Special
Irregular Items Reporting Issues
Elements Single-step Multiple-step
Condensed income statements
Discontinued operations
Intraperiod tax allocation
Extraordinary items Earnings per share
1.Understand the uses and limitations of an income statement.
2. Prepare a single-step income statement. 3. Prepare a multiple-step income statement. 4. Explain how to report irregular items. 5. Explain intraperiod tax allocation. 6. Identify where to report earnings per share information. 7.Prepare a retained earnings statement. 8. Explain how to report other comprehensive income.
Multiple-Step Format
Chapter 4-1
Solution on notes page
Multiple-Step Format
view
A separation of operating and non operating activities of a company exists in
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The types of special journals used depend largely on the types of transactions that occur frequently in a business enterprise.
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General journal
In addition to four special journals,a general journal (J) is used for recording transactions that not fit into four special journals. It is also used to record adjusting and closing entries.
With a common characteristic such as accounts receivable is assembled Facilitates the recording process freeing the general ledger from details concerning individual balances Accounts Receivable Ledger Accounts Payable Ledger
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USE OF SPECIAL JOURNALS AND THE GENERAL JOURNAL
Sales Journal (S) Cash Receipts Journal (CR) Purchases Journal (P) Cash Payments Journal (CD) General Journal (J) Used for: Transactions that cannot be entered in a special journal, including correcting, adjusting, and closing entries
9
Two common subsidiary ledgers
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Advantages of subsidiary(special) ledgers(p103)
Used for: All sales of merchandise on account
Used for: All cash received (including cash sales)
Used for: All purchases of merchandise on account
Used for: All cash paid (including cash purchases)
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Example 1 p102 Date
1
Sales Journal
PR Amount
S-1
Account Debited
Feb. 1 2 12 24
A.Anderson B.Butler C.Chase D.Davis
2
$400 700 250 800 $2,150 (12)(41)
3
Accounts Rec
Feb.28 S-1 $2,150
12
Sales
41
Feb.28 S-1 $2,150
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Sales returns
If lots of transactions occur in which customers return goods ,we can use the sales returns journal as the special journal. Otherwise the general journal is sufficient.(p105)
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Sales journal
Only sales on account are recorded in the sales journal. Cash sales are recorded in the cash recei/13
5
The procedure to record the sales journal
Sales Returns Journal
Date Account Credited PR Amount
Jan.5 10
Lawton Co. Paton
$1 600 400 $2 000 (12)(42)
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SUBSIDIARY LEDGERS
A group of accounts
Chapter 4
SPECIAL JOURNALS
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Reasons for using special journals
If each transaction was recorded in the general journal and then posting to the general ledger,that’s time-consuming and wasteful. The special journal will reduce detail recording. Reduces the posting working. Have a better division of labor.