《会计学基础》双语教案

《会计学基础》教案

时间：周一第二大节（上午9：40---10：25；10：30---11：15）

单周周四第一大节（上午7：50---8：35；8：40---9：25）

地点：康庄506 学时：48

班级：会05-1.2.3.4 学分：3

答疑时间：周一上午：11：15---12：00

考试方式：英文。闭卷

考试时间：第21周周四第三大节

成绩评定：平时成绩20%，考试成绩80%。

Part 1 Basic Concepts and the Balance Sheet

所需课时：3课时

课程目标：

1．让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用。

2．了解财务报表的作用，明确资产负债表的基本构成要素；

3．对会计基本要素：资产。负债和所有者权益有初步认识；并正确理解和运用三者之间的关系。4．了解三个会计基本原则的含义及对意义。

---复式记账原则

---货币计量原则。

---会计主体原则。

课程设计：

第一课程段：师生交流（30分钟）

1．通过点名及自我介绍与学生沟通，相互认识。并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。

Q:：What ‘s your name?

Where are you come from?

What’s you hobby?

Are you interesting in Accounting?

Why you chose accounting be your major?

2．在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。

Q：Would you please tell me what accounting is?

3．介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性、自觉性。

Q：Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company?

4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。

Text book : Introduction How to use this book

参见part 1 .ppt

第二课程段：教师讲解（60分钟）

1．以教材内容为主讲授相关概念，注意讲授中尽量结合日常生活中的事例，使抽象的概念变得浅显易懂。

Key Terms:

accounting , financial statement, balance sheet, accounting element,

assets, liabilities , equity , accounting equation,

the dual-aspect concept , creditor, investor,

the money-measurement concept, the entity concept.

2．依据教材特点，边讲边练。

从1-1至1-55，共55小段。具体内容参见教材及幻灯片。

第三课程段：学生实战（35分钟）

1．对教材中出现的实例，由学生自己动手解决问题。

如：1-15，1-16，1-20，1-22，1-23，1-28，1-35，1-36，1-44,etc.

2．教师提供部分练习素材，供学生讨论、练习。并找两名同学在黑板上练习。

3．教师总结本章重点、难点，再次讲解学生在实务练习中存在的问题。

第四课程段：布置课后作业（10分钟）

Homework:

?Review Part 1

?Complete Post text 1 on page 229 by yourself

?Check the answer on page 245.

?Review Part 1 again.

?Do exercises 1 to 4.

?Please preparing Part 2 .

Exercise 1

1.June has a business with assets in the amount of $60,000 and liabilities that total

$35,000.What is the amount of her owner’s equity?

2.Black’s business has assets of $80,000 and owner’s equity of $42,000. How much are the

liabilities of his company?

3.Sharla Knox’s has a business with liabilities that total $21,000 and owner’s equity in the

amount of $72,000. What is the total of the assets?

Exercise 2

Dan Pike’s company has the following account balance as of October 31, 2001:

Cash $ 25,000 Accounts Payable $ 5,000

Equipment 50,000 Dan Pike, capital 100,000

Automobile 36,780 Dan Pike, Drawing 15,000

Retained earnings 21,780

Required:

Prepare a balance sheet in account form as of October 31, 2001.

Exercise 3

The total assets and total liabilities of Toys“R”Us Inc．and Estee Lauder Companies Inc. follow．

Toys‘‘R’Us Estee Lauder Companies

(in millions) (in millions)

Assets $8,003 $3,219

Liabilities 4,585 1,867

Required:

Determine the stockholders’ equity of each company.

Exercise 4

Determine the missing amounts (in millions)for the 2001 balance sheets (summarized below) for The Limited Inc．，Federal Express Corporation，and Eastman Kodak Co．

Federal Eastman

The Limited Express Kodak

Assets $4,088 (b) $13,362

Liabilities (a) $5,323 10,468

Stockholders’ equity 2,317 4,248 (C)

Part 2 More About the Balance Sheet

所需课时：3课时授课时间：2005.9.29 10.10

课程目标：

1．理解并掌握以下会计原则：

--- 持续经营原则

--- 资产计价原则

成本（历史成本）

市价（公允价格）

2．进一步了解和认识资产负债表

3．明确资产负债表各具体项目的含义

--

课程设计：

第一课程段：复习前章要点（20分钟）

1．会计的定义及特点

2．资产负债表的基本要素

3．会计基本要素的概念

4．会计等式

5．3个会计原则

第二课程段：教师讲解（70分钟）

1以教材内容为主讲授相关概念，并结合企业是计和日常生活中的实例，使抽象的概念变得浅显

易懂。

Key Terms:

The going-concern concept, fair value, monetary assets,

The asset-measurement concept, cost, nonmonetary assets,

current assets, cash, market securities,

noncurrent assets, securities, inventories,

account receivable , promissory note, tangible assets,

note receivable , prepaid expenses, intangible assets,

patents and trademarks, current liabilities, long-term debt

goodwill, noncurrent liabilities, paid-in capital,

property, bank loan payable, retained earning,

estimated tax liabilities, current ratio.

2 结合教材特点，注意让学生在练习中掌握和理解资产负债表的意义、目的。

从2-1至2-83，共83小段。具体内容参见教材及幻灯片。

3．举例说明已涉及的5个会计原则在实际会计工作中的影响。

第三课程段：学生实战（40分钟）

1. 完成教材中提供的所有练习。并结合中文教材的内容，使学生了解我国会计与外国会计科目名称的不同。

2. 教师提供有一定难度的案例，让学生讨论，发表自己的见解。

3．对本章知识点、重点进行归纳总结。

第四课程段：总结并布置课后作业（5分钟）

Homework:

●Review Part 2

●Please finished Post test 2

●阅读《会计学基础》教材：

第一章总论

第二章会计要素与会计等式

熟记本章第四节会计科目与账户P28-32的一级账户名称及性质

●完成《会计学基础》教材P35 习题一、习题二

●Do exercise 1

●Preparing Part 3

Exercise 1

Jeffrey Blackwell owns an advertising agency called Blackwell & Associates．At

the end of March, his statement of owner's equity showed an ending capital balance of $32,750 (after net income was added and withdrawals were subtracted)．In addition, he has the following ending balances in the general ledger：

Cash $22，250

Supplies $4，000

Equipment $18，000

Accounts Payable $7000

Notes Payable $4,500

Required：

Prepare a balance sheet and report form for March 31，2004．

Part 3 Balance Sheet Changes; Income Measurement

所需课时：3课时

课程目标：

1.学习几种经济业务的类型；

2.各种经济业务类型的变化对峙产负债表平衡关系的影响

3.了解损益表的结构及特点，理解损益表对信息使用者的作用。

课程设计：

第一课程段：复习前章要点（15分钟）

Balance Sheet

Retained earning

The assets--measurement concept

第二课程段：教师讲解（70分钟）

Key terms:

transaction, income, revenue,

expense, profit(earning ), double entry system

income statement.

The example of several types of transactions:

On January

1.2 Smith deposit 10,000 on the bank account to started Glendale Market.(P37)

1.3 Glendale Market borrowed 5,000 cash from a bank, giving a note. (P39)

1.4 G purchased inventory costing 2,000, paying cash. (P39)

1.5 G sold merchandise for 300. Receiving cash. Cost is 200. (P41)

1.6 G purchased merchandise for 2,000 and added it to its inventory. (P43)

1.7 merchandise costing 500 was sold for 800,which was received in cash. (P44)

1.8 merchandise costing 600 was sold for 900. The customer agree to pay 900 within 30 days. (P44) 1.9 G purchased a one year insurance policy for 200,paying cash. (P45)

1.10 G purchased two lot of land of equal size for a total of 10,000. Paying cash 2,000 and giving a ten year mortgage for the balance 8,000. (P45)

1.11 G sold one of the two lots of land for 5,000. The buyer paid 1,000 cash and assumed 4,000 of the mortgage. (P46)

1.12 Smith received an offer of 15,000 for his equity in G. (P46)

1.13 Smith withdrew for his personal use 200 cash from G bank account, and also withdrew merchandise costing 400. (P47)

1.14 Smith learned that the person who purchased th eland on 1.11 for 5,000, sold it for 8,000. The lot still owned by G. (P47)

1.15 G paid off 2,000 of its bank loan, giving cash. (P48)

1.16 G was changed to a corporation. John Smith received 100 share of common stock in exchange