中级财务会计英文版第六版教学设计
会计学英语版教学设计
会计学英语版教学设计1. 前言会计学英语版课程的教学设计是一项非常关键的任务，不仅要让学生掌握会计学的核心知识，还要让他们掌握英语专业词汇和表达能力。
此外，该课程还需要结合实际案例进行教学，提高学生的实际操作能力。
因此，本文将从教学目标、教学内容、教学方法和教学评估四个方面分别进行说明，以期能够帮助教师更好地进行课程设计。
2. 教学目标2.1 知识目标1.掌握会计学的基本概念、基本原理和核算方法；2.理解财务会计报告的组成和编制过程；3.掌握会计信息在管理决策中的应用。
2.2 技能目标1.能够正确运用英语专业词汇表述会计学专业内容；2.能够进行会计信息的收集、整理和处理；3.能够编制和分析财务报表。
2.3 态度目标1.培养学生的负责任精神；2.培养学生的团队合作意识。
3. 教学内容及教学方法3.1 教学内容1.会计学基础知识；2.财务会计报告的编制；3.管理会计；4.实例分析。
3.2 教学方法1.讲授法：通过讲解理论知识，为学生提供基础知识；2.实践操作法：通过实例操作，帮助学生掌握实际应用技能；3.讨论法：通过讨论和解析案例，启发学生的思维和分析能力；4.小组合作法：通过小组合作，培养学生的合作意识和负责任精神。
4. 教学评估4.1 教学考核方式1.期中考试：考核学生会计学理论知识的掌握情况；2.实践作业：考核学生实际操作能力的掌握情况；3.期末考试：综合考核学生对会计学和英语知识的应用情况。
4.2 教学效果评估方法1.班级情况调查：收集学生的意见和反馈，了解课程教学效果；2.质量评估报告：结合学生成绩，汇总所有评估结果，撰写质量评估报告，为今后的教学提供参考。
5. 总结本文针对会计学英语版课程的教学设计，从教学目标、教学内容、教学方法和教学评估四个方面进行了详细阐述。
希望这篇文档能够为会计学英语版课程的教师提供一些帮助和思路，促进课程教学效果的提高。
《中级财务会计IIFA3英语》课程教学大纲
《中级财务会计IIFA3英语》课程实施方案Intermediate Accounting II（FA3，English）SyllabusCourse name: Intermediate Accounting II / Financial Accounting IIICourse DescriptionIntermediate Accounting II/Financial Accounting III is the third finance accounting course in the undergraduate program of bilingual professional corporate finance studies. This intermediate financial accounting course builds on the basic understanding that you should have acquired in [FA II] and [FA I]. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting [FA IV, and AT I], and to relate this knowledge to other courses in the program of professional studies.The broad aim of this course is to present the concepts, methods, and techniques to evaluate accounting policies and practices in investments as well as a variety of liabilities. This course also includes financial statement analysis and EPS application. Specifically, FA III focuses on the right side of the balance sheet—the liabilities and the equity. The underlying issues of accounting theory and the convergence of Chinese Accounting Standards (CAS) will be incorporated as they arise. It also covers various ethical issues related to the use of accounting information. Finally, we expect the course could further acquaint the students with the accounting terminology in English.Course PrerequisitesFA I and FA II, or an equivalent introductory course.Course Materials4. Textbook (required): Spiceland, Sepe, Nelson, Tan, Low, and Low, Intermediate Accounting, IFRS Edition, McGraw-Hill.5. Online Student Resources (required): McGraw-Hill Connect. Assignments will be given on McGraw-Hill Connect. If you took FA2 using the same textbook and homework system, you don’t need to purchase a new access code. McGraw-Hill Connect also includes additional problems, study guides and other resources that you may find useful.6. Chapter PPT slides, exam grades and announcements are provided on Blackboard/SWUFE course center.Course EvaluationPlease read the following evaluation policy carefully. Your grade will be based on the final exam, homework, presentation/discussion, and attendance & participation in class. The assessment weights are as follows.Mid-term and Final Exam : 40%Homework : 30%Presentation : 20%Attendance & Class Participation : 10%(1) Mid-term and Final Exam:Students must attach great importance to these 2 exam. The coverage range for the mid-term exam is from Ch.12 to Ch.16. For the final exam, it covers from Ch.17 to Ch.21. Each exam will take 2 hour.Note: Make-up exams will only be given upon the validity of the documentation explaining your absence from the exam, as confirmed by your advisor. If you are missing the scheduled examination for any foreseeable reason (e.g. a pre-scheduled medical procedure) you need to inform me well in advance of the examination and excuse yourself. If this guideline is not followed, I will not be able to give you a make-up examination even if you have a valid reason for missing the exam.(2) Homework:Homework will be given based on weekly lectures and will be made available on McGraw-Hill before it is due. You are responsible to complete each assignment on MyLab on time, before 11:59 pm of its due date (please refer to course schedule on page 4). Late submissions will NOT be accepted (unless with appropriate proofs of emergencies/medical conditions and advance notice). These assignments account for 30% of your grade.(3) Presentation:Students may work in a group of several classmates on your own choice (with the maximum size of 4 members). Each member of the group will receive the same grade on the case study. However, if someone is a free rider, he/she will received a grade of zero for the case study. With the case study, students can deepen the understanding of the material and improve analyzing skills. This is also a chance for students to practice on presentation and cooperation.Notes:1. Students are encouraged to use topics in the “Broaden Your Perspective” section at the end of each chapter. But you can also choose other topics related to what you learned in class. However, we do not encourage different groups choose the same topic.2. Ten to Fifteen minutes presentation is scheduled at the beginning of each class. Each member should show himself/herself at the presentation. The presentation must contain the basic background of the topic, the detailed information about the case, and what they have learned from the process.3. The presentation score is based on the understanding of the material and the interpretation of the topic, each worth of 10 points. On the understanding part, correctly identifying the question is 2 points, problem analysis 5, and result deduction3. On the interpretation part, fluent speech is 5 points, and logical expression is the remaining 5 points.(4) Attendance & Class Participation:Students are expected to attend each class. Late arrivals and early departures are both considered absence. Please note that performing unrelated activities in class is considered absence as well (e.g. texting, chatting, sleeping or working on unrelated tasks). Employment obligation will not be considered as excuses for being absent from class. Emergencies and illness will be seen as excused absence conditional on appropriate proofs and/or notice in advance. You are encouraged to participate in exercises/problems given in class.Academic IntegrityAny violation of academic integrity is a serious offense and is subject to appropriate penalty or sanction. Students using electronic communicating devices in class (or during exams) are considered disruptive behavior.How Do We Learn In This ClassBefore class: You are encouraged to read the upcoming chapter before coming to class. I will let you know the required readings for next class at the end of each class.In class: Accounting is a practical discipline; every time a new concept is introduced, we will work through relevant examples in class. You should revisit these examples at home. Our sessions will be interactive and participatory. I would like you all to make comments and ask questions. Come well-fed, well-caffeinated, and prepared to discuss.After Class: After class, you go home, re-read the textbook and work on the assigned homework problems to consolidate your learning. From time to time, I will post additional notes, examples, etc. based on questions or discussions that come up in class. Please note that it is very helpful for you to do many other problems, in addition to the assigned homework problems, until you feel comfortable with the material.Ideology and Cultural DevelopmentIn addition to the course material covered in the textbook, we will discuss the economic impact of the ongoing trading war between China and the US, including the approaches that our country take to protect the benefit of our domestic business and the life being of citizens. We will also explore how emerging technologies change the way we understand accounting concepts and practices. Besides, we will illustrate the difference in the accounting standards between China and the US, including how our standard fits the economic development in our country. Above all, the idea of promoting patriotism and maintaining ethical beliefs will be emphasized throughout the course.Course Schedule。
财务会计英文版课程设计 (2)
财务会计英文版课程设计1. IntroductionThe Finance and Accounting course introduces students to the principles and concepts of accounting and finance. The course is designed to prepare students for a career in accounting or finance, or to provide a foundation for further study in accounting, finance, or related fields.This course is specifically designed for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country. The course will cover key accounting and finance concepts in English and provide students with the language skills necessary to succeed in an English-speaking business environment.2. Course ObjectivesThe primary objectives of this course are:1.To introduce students to the principles andconcepts of accounting and finance in English.2.To provide students with a solid foundation inaccounting and finance terminology and language.3.To help students develop the critical thinkingskills necessary to analyze financial statements andmake informed financial decisions.4.To prepare students for further study in accounting,finance, or related fields.5.To help students prepare for professionalaccounting exams, such as the CPA exam.3. Course OutlineModule 1: Introduction to Accounting and Finance•An overview of accounting and finance concepts and terminology•The role of accounting and finance in business•The accounting equation and financial statements Module 2: Financial Statements•The balance sheet, income statement, and cash flow statement•Analyzing financial statements•The importance of financial statement analysis Module 3: Time Value of Money•The time value of money concept•Future value and present value•Annuities and perpetuitiesModule 4: Cost Analysis•Cost behavior•Cost-volume-profit analysis•Job order and process costingModule 5: Budgeting and Forecasting•The budgeting process•Budget variances and analysis•Forecasting techniquesModule 6: Capital Budgeting and Investment Analysis •The capital budgeting process•Net present value analysis•Internal rate of returnModule 7: Financial Markets and Institutions•An overview of financial markets and institutions•Stocks, bonds, and other securities•The role of financial intermediaries4. Course DeliveryThis course is designed to be delivered online. The course materials will be provided in both text and video format, andstudents will have access to a variety of resources, such as online discussion forums and quizzes.As this is an English-language course, students will be expected to actively participate in written and oral discussions, and to complete written assignments. Students will be graded on their written and oral English proficiency, as well as their understanding of accounting and finance concepts.5. AssessmentAssessment in this course will be based on the following: •Written assignments•Oral presentations•Quizzes and exams•Participation in online discussionsScoring will be based on a weighted average of these components.6. ConclusionThe Finance and Accounting course is designed to provide students with a solid foundation in accounting and finance concepts and terminology. By the end of the course, students should be able to analyze financial statements, make informedfinancial decisions, and communicate effectively in an English-speaking business environment.This course is ideal for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country, or who simply want to improve their English-language proficiency in a business context.。
财务会计英文版第六版课程设计
Financial Accounting Course Design (Sixth Edition, Englishversion)1. OverviewThe Financial Accounting course is designed to provide students with a strong foundation in the principles of accounting and financial reporting. This course provides an understanding of the role of financial information indecision making and introduces the basic concepts offinancial statements and their interpretation. The coursewill cover the techniques used in financial analysis, budgeting, cost analysis, and financial reporting.This course is designed for undergraduate studentsmajoring in accounting, finance, or business. The course is required for all students in these programs.2. Course ObjectivesUpon completion of this course, students should be able to: •Understand the role of accounting in business and the importance of financial information in decisionmaking•Understand the basic principles of financial accounting and the preparation of financial statements•Analyze financial statements using techniques such as ratio analysis, vertical and horizontal analysis, and trend analysis•Use budgeting techniques to plan and control operations•Understand the basic principles of cost accounting and the application of cost concepts to decision making •Prepare financial reports and communicate financial information effectively3. Course OutlineModule 1: Introduction to Accounting•Definition and scope of accounting•Accounting principles and standards•Types of business organizations•Basic accounting systems and processesModule 2: Financial Statements•Overview of financial statements•The accounting cycle•Income statement•Balance sheet•Statement of cash flowsModule 3: Financial Statement Analysis•Introduction to financial statement analysis •Ratio analysis•Vertical and horizontal analysis•Trend analysisModule 4: Budgeting•Overview of budgeting•Types of budgets•The budget process•Budget variance analysisModule 5: Cost Accounting•Introduction to cost accounting•Cost concepts and cost behavior•Cost-volume-profit analysis•Costing methodsModule 6: Financial Reporting•Introduction to financial reporting•Financial reporting standards•Financial reporting practices•Communication of financial information4. Course MaterialsTextbook•Financial Accounting (Sixth Edition) by Robert Libby, Patricia Libby, and Frank Hodge, published byMcGraw Hill Education, 2017.Supplementary Materials•Lecture slides and handouts•Case studies and homework assignments•Practice exercises and quizzes•Online resources and discussion forums5. Course RequirementsAttendance and ParticipationStudents are expected to attend all lectures and actively participate in class discussions and group activities.Assignments and ExaminationsStudents will be assigned case studies, homework assignments, practice exercises, and quizzes throughout the course. There will be a midterm examination and a final examination.GradingThe final course grade will be based on the following components:•Attendance and participation (20%)•Assignments and quizzes (30%)•Midterm examination (25%)•Final examination (25%)6. Course Policies and ProceduresAcademic IntegrityAcademic integrity is a fundamental value of the academic community. Any act of academic dishonesty, including plagiarism and cheating, is a serious offense and will result in disciplinary action.AccommodationsStudents with disabilities should contact the Office of Disability Resources and Services to request accommodations.Code of ConductStudents are expected to conduct themselves in a professional manner at all times and to adhere to all university policies and procedures.Student Support ServicesStudents may utilize a variety of support services offered by the university, including tutoring, counseling, and advising.。
中级财务会计学英文课件 (6)
• Certificates of deposit • Bank overdrafts • Postdated checks • Travel advances • Postage stamps
Intermediate Accounting 6 Cash and Receivables
Cash and Cash Equivalents
Intermediate Accounting 6 Cash and Receivables
4. Receivables
Receivables are all claims against other entities. They are usually settled in cash. Trade receivables: Receivables arising from normal operating activities. Nontrade receivables: All receivables arising from activities other than normal operations.
Intermediate Accounting 6 Cash and Receivables
Petty Cash
As money is paid from the fund, prenumbered vouchers are prepared to document the expenditures but no journal entries are made until the fund is reimbursed. At the time of reimbursement, appropriate expense accounts are debited and the cash account is credited as follows : Office Supplies Expense 120
有效构建《中级财务会计》课程教学设计
有效 构 建 《 中级 财 务 会 计》 课程 教 学 设 计
张 得 心
（ 黄 冈职业技术学院 ， 湖北 黄 冈 ４ ３ ８ ０ ０》 课程作为会计 学专业的主干课程 ， 在课程体 系中起着承上 启下的作 用。通过本课 程 的教
学活动， 学生能够掌握 企业会 计信 息制作 的基本规 范与技术方 法， 了解新企业会 计准 则的主要 内容及其 应用方 法， 能够将 财务会计理论和 方法与其他专业课程的知识体 系交叉融合 ； 将 自主 学习能力与创 新精神 、 追 求个性和 全面 发展 等有机 结合 ， 从 而培 养学生的综合 素质 与能力。
ｍｅ ｔ ｈ ｏ ｄ ａ ｂ ｏ ｕ ｔ ｔ ｈ ｅ ｎ ｅ ｗ ｂ ｕｓ ｉ ｎ ｅ ｓ ｓ ａ ｃ ｃ ｏ ｕ ｎ ｔ ｉ ｎ ｇ ｓ ｔ ａ ｎ ｄ ａ ｒ ｄ ｓ，ｏ ｖ ｅ ｒ ｌ ａ ｐ ａ ｎ ｄ ｍｅ ｒ ｇ ｅ ｔ ｈ ｅ ｋ ｎ ｏ ｗｌ ｅ ｄ ｇ ｅ ｓ ｙ ｓ ｔ ｅ ｍ ｏ ｆ ｉｎ ｆ ａ ｎ ｃ ｉ ａ ｌ ａ ｃ ｃ ｏ ｕ ｎ ｔ — ｉ ｎ ｇ ｔ ｈｅ ｏ ｒ ｉ ｅ ｓ ａ ｎ ｄ ｍｅ ｔ ｈ ｏ ｄ ｓ ａ ｎ ｄ ｏ ｔ ｈ ｅ ｒ ｐ ｒ ｏ ｆ ｅ ｓ ｓ ｉ ｏ ｎ ａ ｌ ｃ ｏ ｕ ｒ ｓ ｅ ｓ ａ ｎ ｄ ｉ ｎ ｔ ｅ ｇ ｒ ａ ｔ ｅ ｔ ｈ ｅ ａ ｕ ｔ ｏ ｎ ｏ ｍｏ ｕ ｓ ｌ ｅ ａ ｒ ｎ ｉ ｎ ｇ ａ ｂ ｉ ｌ ｉ ｔ ｙ ａ ｎ ｄ ｔ ｈ ｅ ｉ ｎ ｎｏ — ｖ ａ ｔ ｉ ｏ ｎ ｓ ｐ ｉ ｒ ｉ ｔ ａ ｎ ｄ ｔ ｈ ｅ ｐ ｕ ｒ ｓ ｕ ｉ ｔ ｏ ｆ ｉ ｎ ｄｉ ｖ ｉ ｄ ｕ ａ ｌ ｉ ｔ ｙ ａ ｎ ｄ ａ ｌ ｌ—ｒ ｏ ｕｎ ｄ ｄｅ ｖ ｅ ｌ ｏ ｐ ｍｅ ｎ ｔ Ｓ Ｏ ａ ｓ ｔ ｏ ｃ ｕ ｌ ｔ ｉ ｖ ａ ｔ ｅ ｓ ｔ ｕ ｄ ｅ ｎ ｔ ｓ ｃ ｏ ｍｐ ｒ ｅ ｈ ｅ ｎ ｓ ｉ ｖ ｅ
中级财务会计(英语)-教学大纲
《中级财务会计》教学大纲课程编号：041205A课程类型：□通识教育必修课□通识教育选修课专业必修课□专业选修课□学科基础课总学时：85 讲课学时：85 实验（上机）学时：0 学分：5适用对象：会计、财务管理先修课程：《会计学基础》一、教学目标“中级财务会计”是会计学专业学科体系中的核心专业课程。
该课程以“会计学基础”所揭示的会计理论与会计方法为依据，全面阐述了企业常规交易或事项中资产、负债、所有者权益、收入、费用和利润会计要素的确认与计量的原则、会计处理方法，以及最终综合体现企业会计信息的通用的财务报告编制方法。
通过“中级财务会计”的学习，使学生在了解会计基本理论与基本方法基础上，能够全面掌握企业财务会计总体框架和基本理论、基本方法、基本技能在企业日常业务中交易和事项的应用，加深对会计基本理论与基本方法的理解，培养学生正确分析和解决企业财务会计常规问题的能力以及实务操作能力，以便较好地适应从事企业日常财务会计工作的需要。
在会计学专业课程体系中，“中级财务会计”发挥着承上启下的作用，它既是对会计学基础课程的深入学习，也为后续“高级财务会计”、“管理成本会计”、“财务管理学”、“财务分析”、“财务报表分析”、“审计学”、“会计信息系统”等专业课程的学习奠定了的基础。
二、教学内容及其与毕业要求的对应关系（一）教学内容“中级财务会计”课程的教学内容分为以下三部分：第一部分为基本理论（第一章内容）。
简要介绍会计的形成与发展，财务会计与环境的关系、财务会计理论、财务会计准则。
财务会计理论和财务会计准则应作为重点内容详细讲解，会计的形成与发展可选讲，财务会计与环境可粗讲。
第二部分为会计要素的确认、计量、记录和列报方法（第二章至第十二章）。
以资产、负债、所有者权益、收入、费用和利润六个会计要素为依据，具体介绍货币资金、应收款项、存货、投资、固定资产、无形资产、投资性房地产及其他非流动资产、流动负债、非流动负债、所有者权益、收入、费用和利润等内容的确认条件、计量原则、记录的方法。
《中级财务会计(双语)》教案
《中级财务会计（双语）》教案任课教师：唐玲授课班级：课程学分： 4课程总学时：72课程周学时： 4上课周次：16教学进度计划教学内容总学时教学手段教学环境第一章总论 4 多媒体课堂教学第二章货币与金融资产 6 多媒体课堂教学第三章应收及预付款项 4 多媒体课堂教学第四章存货 6 多媒体课堂教学第五章长期股权投资 6 多媒体课堂教学第六章固定资产8 多媒体课堂教学第七章无形资产及其他资产 4 多媒体课堂教学第八章流动负债 6 多媒体课堂教学第九章长期负债 4 多媒体课堂教学第十章所有者权益 2 多媒体课堂教学第十一章收入、费用、利润6多媒体课堂教学第十二章财务报告 6 多媒体课堂教学实习10 课堂实践合计72每节课时分配参见课程教学的基本内容。
参考书目：（一）使用教材：唐纳德.E.基索、杰里.J.韦安特著《Intermediate Accounting》中国人民大学出版社李宝珍、裴淑红编《财务会计学》中国市场出版社（二）主要参考书目：《中级会计实务》财政部会计资格评价中心编经济科学出版社《注册会计师全国统一考试辅导教材——会计》中国财政经济出版社《Financial Accounting》，沃尔特·T·小哈里森、查尔斯·T·亨格瑞，美国：清华大学出版社，课程简介中级财务会计（双语）课程是会计学专业、财务管理专业的一门专业必修课和核心课程，是会计专业知识结构中的主体部分。
本课程的任务是介绍财务会计的基本理论和实务，培养学生从事财务会计工作应具备的基本知识、基本技能和操作能力。
本课程共72学时，4.5个学分，其中62个学时为课堂讲授，10个实习课时。
通过本课程的教学，使学生能够掌握会计核算的相关知识和方法，为其进一步学习打下良好的基础。
教学中应注意对学生基本技能的培养，实现应用型人才的培养目标。
课次 1 课时 2 累计课时 2 教学目的与要求通过教学，应使学生了解该课程的内容；一般掌握理解财务会计的目标、基本假设、会计信息质量要求。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Intermediate Financial Accounting 6th Edition
Teaching Plan (English Version) Course Description
This course is designed to explore various financial accounting topics and develop an understanding of accounting principles, concepts, and applications, especially for intermediate-level learners. This course will cover topics such as financial statements, revenue recognition, cost of goods sold, depreciation, intangible assets, liabilities, equity, and cash flows. Moreover, this course will equip learners with the ability to analyze and interpret financial statements and evaluate financial performance.
Learning Objectives
•To understand the financial accounting principles and concepts
•To learn how to prepare and interpret financial statements
•To understand the revenue recognition and cost of goods sold
•To learn how to account for depreciation, intangible assets, and liabilities
•To understand the concept of equity and cash flows in financial accounting
•To develop critical thinking skills related to financial accounting
Teaching Methodology
The teaching methodology for this course will be a combination of lectures, problem-solving sessions, case studies, and group discussions. In the beginning, the course will focus on the theoretical concepts of financial accounting, followed by practical exercises and case studies. This approach will enable learners to relate accounting principles to real-life scenarios.
Assessment
The assessment for this course will be based on a combination of three components, including a midterm exam, final exam, and project. The midterm exam will focus on theoretical concepts, while the final exam will cover both theoretical and practical aspects of financial accounting. The project will involve analyzing financial statements and presenting findings.
Course Overview
The following is a brief overview of the course:
Week 1: Introduction to Financial Accounting
•Overview of financial accounting principles and concepts
•Financial statements and their components
Week 2: Revenue Recognition and Cost of Goods Sold
•Understanding revenue recognition
•Cost of goods sold and its calculation
Week 3: Depreciation and Intangible Assets
•Depreciation concepts and calculation
•Accounting for intangible assets
Week 4: Liabilities
•Understanding and accounting for current and long-term liabilities
Week 5: Equity and Cash Flows
•Understanding equity in financial accounting
•Analyzing and interpreting cash flows
Week 6: Financial Statement Analysis
•Analyzing financial statements
•Ratio analysis and interpretation
Conclusion
This teaching plan provides a comprehensive approach to teaching intermediate financial accounting to students. The combination of theoretical and practical aspects of accounting, along with group discussions and case studies, will enable learners to develop a deep understanding of financial accounting principles and concepts. The assessment components, including a midterm exam, final exam, and project, will evaluate learners’ understanding of theoretical and practical aspects. Overall, this course will equip learners with the necessary skills to analyze financial statements and evaluate financial performance.。