财务会计双语教学
财务会计学(双语)-教学大纲
《财务会计学（双语）》教学大纲课程编号：040634A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：64讲课学时：64实验（上机）学时：学分：4适用对象：财税学院（国际班）专业先修课程：会计学原理一、课程的教学目标This intermediate financial accounting course builds on the basic understanding that you should have acquired in Basic Financial Accounting or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, 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 concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise.二、教学基本要求The prerequisite for this course is the introductory course Financial Accounting Fundamentals or equivalent. Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which can be gained from any standard business mathematics text.In this course we will study theory relating to accounting cycle, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Students’ ability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the questions. Grading Guidelines:Exam GuidelinesThe following are guidelines on the type of questions and their approximate三、各教学环节学时分配教学课时分配四、各章教学内容TextbookFinancial & Managerial Accounting---The Basis for Business Decisions 16th edition, Williams, Haka, Bettner, CarcelloChapter 1 Accounting Information for Decision Making1. To discuss accounting as the language of business and the role of accounting information in making economic decisions.2. To discuss the significance of accounting systems in generating reliable accounting information, and understand the five components of internal control per COSO’s Internal Control—Integrated Framework.3. To explain the importance of financial accounting information for external parties —primarily investors and creditors—in terms of the objectives and the characteristics of that information.4.To explain the importance of financial accounting information for internal parties—primarily management—in terms of the objectives and the characteristics of that information.5.To discuss elements of the system of external and internal financial reporting that create integrity in the reported information.6.To identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.7.To discuss the importance of personal competence, professional judgment, and ethical behavior on the part of accounting professionals.8. To discuss various career opportunities in accounting.Chapter 2 BASIC FINANCIAL STATEMENTS1.To explain the nature and general purpose of financial statements.2.To explain certain accounting principles that are important for an understanding offinancial statements and how professional judgment by accountants may affect the application of those principles.3.To demonstrate how certain business transactions affect the elements of theaccounting equation: Assets = Liabilities + Owners’Equity.4.To explain how the statement of financial position, often referred to as the balancesheet, is an expansion of the basic accounting equation.5.To explain how the income statement reports an enterprise’s financialperformance for a period of time in terms of the relationship of revenues and expenses.6.To explain how the statement of cash flows presents the change in cash for aperiod of time in terms of the company’s operating, investing, and financing activities.7.To explain the important relationships among the statement of financial position,income statement, and statement of cash flows, and how these statements relate to each other.8.To explain common forms of business ownership—sole proprietorship,partnership, and corporation—and demonstrate how they differ in terms of their presentation in the statement of financial position.9.To discuss the importance of financial statements to a company and its investorsand creditors and why management may take steps to improve the appearance of the company in its financial statements.Chapter 3 The Accounting Cycle: Capturing Economic Events1.To identify the steps in the accounting cycle and discuss the role of accountingrecords in an organization.2.To describe a ledger account and a ledger.3.To understand how balance sheet accounts are increased and decreased.4.To explain the double-entry system of accounting.5.To explain the purpose of a journal and its relationship to the ledger.6.To explain nature of net income, revenue, and expenses.7.To apply the realization and matching principles in recording revenue andexpenses.8.To understand how revenue and expense transactions are recorded in anaccounting system.9.To prepare a trial balance and explain its uses and limitations.10.To distinguish between accounting cycle procedures and the knowledge ofaccounting.Chapter 4 The Accounting Cycle: Accruals and Deferrals1.To explain the purpose of adjusting entries.2.To describe and prepare the four basic types of adjusting entries.3.To prepare adjusting entries to convert assets to expenses.4.To prepare adjusting entries to convert liabilities to revenue.5.To prepare adjusting entries to accrue unpaid expenses.6.To prepare adjusting entries to accrue uncollected revenue.7.To explain how the principles of realization and matching relate to adjustingentries.8.To explain the concept of materiality.9.To prepare an adjusted trial balance and describe its purpose.Chapter 5 The Accounting Cycle: Reporting Financial Results1.To prepare an income statement, a statement of retained earnings, and a balancesheet.2.To explain how the income statement and the statement of retained earningsrelate to the balance sheet.3.To explain the concept of adequate disclosure.4.To explain the purposes of closing entries; prepare these entries.5.To prepare an after-closing trial balance.6.To use financial statement information to evaluate profitability and liquidity.7.To explain how interim financial statements are prepared in a business that closesits accounts only at year-end.8.To prepare a worksheet and explain its uses.Chapter 6 Merchandising Activities1.To describe the operating cycle of a merchandising company.2.To understand the components of a merchandising company’s income statement.3.To account for purchases and sales of merchandise in a perpetual inventorysystem.4.To explain how a periodic inventory system operates.5.To discuss the factors to be considered in selecting an inventory system.6.To account for additional merchandise transactions related to purchases and sales.7.To define special journals and explain their usefulness.8.To measure the performance of a merchandising business.Chapter 7 Financial Assets1.To define financial assets and explain their valuation in the balance sheet.2.To describe the objectives of cash management and internal controls over cash.3.To prepare a bank reconciliation and explain its purpose.4.To describe how short-term investments are reported in the balance sheet andaccount for transactions involving marketable securities.5.To account for uncollectible receivables using the allowance and direct write-offmethods.6.To explain, compute, and account for notes receivable and interest revenue.7.To evaluate the liquidity of a company’s accounts receivable.Chapter 8 INVENTORIES AND COST OF GOODS SOLD （Self study）1.In a perpetual inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. You should beable to discuss the advantages and shortcomings of each method.2.To explain the need for taking a physical inventory.3.To record shrinkage losses and other year-end adjustments to inventory.4.In a periodic inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO.5.To explain the effects on the income statement of errors in inventory valuation.6.To estimate the cost of goods sold and ending inventory by the gross profitmethod and by the retail method.7.To compute the inventory turnover rate and explain its uses.Chapter 9 PLANT AND INTANGIBLE ASSETSThis chapter covers accounting for plant assets, including acquisition, depreciation, and disposal. Also included in the chapter are accounting for intangible assets and brief coverage of natural resources. Teaching objectives in presenting this material are to:1.Describe plant assets as a "stream of services" to be received by the businessentity.2.Distinguish between capital expenditures and revenue expenditures.3.Explain and illustrate depreciation as a technique for allocating costs.4.Explain and illustrate the mechanics of the depreciation methods discussed inthe chapter.5.Explain and illustrate accounting for disposals of plant assets.6.Explain the nature of intangible assets.7.Discuss techniques for estimating the value of the goodwill possessed by asuccessful business.8.Explain and illustrate depletion; relate depreciation, amortization, anddepletion to the matching principle.Chapter 10 LIABILITIESTeaching objectives for Chapter 101.Define liabilities. Distinguish between liabilities and owners' equity.2.Distinguish between current and long-term liabilities.3.Account for notes payable when interest is stated separately.4.Explain the nature of payroll liabilities including payroll taxes and othermandated costs.5.Explain the purpose of an amortization table. Illustrate the preparation anduse of such a table in the context of an installment note payable.6.Discuss the characteristics of corporate bonds including their tax advantages,and the basic journal entries to record their issuance, payment of interest, andredemption.7.Explain the nature of bonds issued at a discount or premium.8.Introduce the concept of present value and its relationship to bond prices.9.Distinguish between capital leases and operating leases and briefly explaintheir accounting treatment.10.Introduce other long-term liabilities including pensions, post-retirementbenefits, and deferred taxes. Describe the presentation of these items in thefinancial statements.11.Describe the cash effects of transactions involving liabilities.12.Explain the usefulness of the debt ratio and the interest coverage ratio.13.Explain the nature of estimated liabilities, loss contingencies, andcommitments. Describe the presentation of these items in financialstatements.Chapter 10 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL1.In this chapter we provide a comprehensive introduction to factors affectingpaid-in capital and its presentation on the balance sheet. Our teachingobjectives are to:2.Discuss the advantages and disadvantages of corporations.3.Explain the nature of a publicly owned corporation.4.Explain the roles of corporate directors and officers and the rights ofstockholders.5.Illustrate accounting for the issuance of capital stock in exchange for cash orother assets. Explain the role of an underwriter in the issuance of capitalstock.6.Discuss the typical features of preferred stock and contrast these featureswith those of common stock.7.Illustrate the computation of book value per share (with preferred stockoutstanding). Distinguish among the concepts of book value, par value, andmarket value.8.Explain the most important determinants of the market values of preferredand common stock.9.Explain the nature and purpose of stock splits.10.Explain the rationale for treasury stock transactions, and illustrate the relatedaccounting entries.五、主要参考书选用教材：Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello,《Financial & Management Accounting : the Basis for Business Decisions》财务会计分册第16版, 机械工业出版社参考书：Donald E. Kieso, Jerry J.Weygandt, Terry D. Warfield,《Intermediate Financial Accounting》，机械工业出版社执笔人：陈杰教研室主任：陈杰系教学主任审核签名：。
财务会计双语教学课程建设研究
财务会计双语教学课程建设研究作者：廖治宇来源：《读写算·教研版》2012年第22期摘要:在教育部积极推动使用英语等外语进行双语教学精神的指引下,近年来,我校财务会计双语教学课程面在不断地扩大,如何培养既具有专业知识,也具有国际思维和先进理念的国际会计人才,成为财务会计双语教学面临的一个重要问题。
作为一名多年从事会计双语教学的主讲教师,本人结合西方财务会计双语教学中的跟班学习(英美)体验,在基于培养国际化财务会计人才目标的基础上,针对学生在学习过程中遇到的重点和难点问题,提出了完善财务会计双语教学的具体思路。
关键词:财务会计双语教学;教学目标;ACCA中图分类号:G642 文献标识码:A 文章编号:1002-7661(2012)22-025-02财务会计双语教学是为培养国际化会计复合人才的一门会计学专业学生拓展需求类课程,需要在培养阅读专业文献和专业写作能力的同时,兼顾专业听说能力的培养。
使学生掌握基本的会计专业术语,学习财务会计领域的理论和前沿知识,并了解财务会计的基本概念、假设和原则;通过本课程的学习,使学生了解西方国家(主要是英美)财务会计理论的现状,学习并通晓西方国家财务会计的各种实务操作方法,并能用英语进行会计工作的日常交流,能读懂一般的外文专业文献。
一、西方会计教学现状那么,在西方国家(英美),财务会计教学采用何种模式呢?笔者在分别对美国加州大学富乐敦(FULLERTEN)分校和英国龙比亚大学克雷格洛克哈特(CRAIGLOCKHART)商学院的会计相关课程进行了跟班学习后,有以下几点感悟:1、专业方向种类繁多,但彼此差别不大以会计学学士学位为例,专业选择就分为企业金融学方向,市场营销学方向,人力资源管理方向,经济学方向,法律方向和创业方向六个层面。
其中,企业金融学方向和人力资源方向的的主要课程为:Napier大学会计学学士企业金融学方向和人力资源方向的的主要课程设置对比表学位研究方向课程设置会计学学士企业金融学方向会计学学士人力资源方向第一学年课程《财务会计》《管理会计》《商业技能》《经济学原理》《会计信息系统》选修《市场营销学》《行为学》《创业学研究》《财务会计》《管理会计》《行为学》《经济学原理》《会计信息系统》选修《创业学研究》《市场营销学》《跨文化与组织管理》第二学年课程《公司会计》《商法与公司法》《职业会计学》《财政管理》《管理科学与统计》选修《商务会计学》《商务》或《管理挑战》《公司会计》《商法与公司法》《职业会计学》《财政管理》《管理科学与统计》《人力资源管理概论》第三学年课程《高阶公司报告》《高阶管理会计》《公司财务管理》《现代公司财务》选修《税务学》《管理会计学应用》《审计》《公众财政学》《高阶公司报告》《高阶管理会计》《公司财务管理》选修《雇佣关系管理》《人力资源发展》选修《税务》《现代公司财务》《管理会计学应用》《税收编制与财政研究》《审计》《公众财务》第四学年课程论文选修《投资管理》《当代财政问题》《全球财政市场》《货币理论与政策》选修《国际会计》《管理会计学改革》《战略管理会计学》《企业社会责任》《领导力的改革与创新》论文选修《全球雇佣实践》《当代人力资源管理问题》选修《国际会计》《当代财政问题》《管理会计学改革》《战略管理会计学》《公司管理》《投资管理由此可见,同一学位的不同方向所开基础专业课程基本相同,但到高年级之后逐步细分,在论文的写作方面有较大的差别。
会计英语-财务会计双语版第二版教学设计 (2)
会计英语-财务会计双语版第二版教学设计
一. 教学目的
本教学旨在提高学生在会计英语领域的理解与应用能力，培养学生对财务会计基本概念和技能的掌握能力，增强学生的语言沟通能力和跨文化交际能力。
二. 教学内容
1.会计基本知识
•会计概念和原则
•会计周期和会计记录
•资产、负债、所有者权益、收入和费用
2.财务报表和分析
•资产负债表、利润表和现金流量表
•财务比率和分析方法
3.会计凭证和账务处理
4.税务法规和税务会计
5.国际财务报告准则和会计伦理
三. 教学方法
本课程采用双语教学和任务型教学相结合的方法，引入真实的财务会计案例进行教学。
学生在语言培训的基础上，通过模拟实践、课堂
1。
非指导性教学模式在双语教学中的应用研究——以《财务会计》为例
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财务会计 双语教学 Financial Accounting Weygandt Kieso Kimmel ch02
COMMON STOCK
Date 2006 Sept. 1 Explanation Ref. J1 Debit Credit 15,000
NO. 25 Balance 15,000
Transaction information is transferred to the individual ledger accounts affected.
Retained Earnings
Cash
Notes Payable
STUDY OBJECTIVE 6
POSTING
Posting is the process of transferring entries from the journals to specific accounts in the General Ledger
COMMON STOCK/RETAINED EARNINGS
Debits
Decrease equity
Credits
Increase equity
NORMAL BALANCE OF
STOCKHOLDERS EQUITY
COMMON STOCK/RETAINED EARNINGS
Decrease Debit
Illustration 2-16
Individual Assets
Equipment Land Supplies
Individual Liabilities
Interest Payable Salaries Payable Accounts Payable
Individual Stockholders’ Equity Salaries Payable Fees Earned Common Stock
《会计英语—财务会计(双语版·第四版)》教师教学课件全编
d. All of the above.
3. External users of financial accounting information include all of the following except:
a. The nature of economic activities that accounting information describes.
b. The assumptions and measurement techniques revolved in developing accounting information.
c. Useful for decision making.
d. Used by business, government, nonprofit organizations, and
individuals.
2. To understand and use accounting information in making economic decisions, you must understand:
ACCOUNTIG ENGLISH
Financial Accounting
（Bilingual Edition·Fourth Edition）
会计英语
财务会计 （双语版·第四版）
Part One
Accounting Theory
—Concepts and Framework
Chapter One
财务会计 双语教学 Financial Accounting Weygandt Kieso Kimmel ch12
After studying this chapter, you should understand:
Corporate characteristics How to record the issuance of common stock Entries for cash dividends and stock dividends Content of retained earnings statement
STUDY OBJECTIVE 3
ACCOUNTING FOR TREASURY STOCK
Treasury stock is a corporation's own stock that has been reacquired es purchase treasury stock?
Date
1/1/xx Cash Common Stock
Paid-in capital in excess of par value (record issuance in excess of par)
Account
Debit
5,000
Credit
1,000
4,000
REVIEW QUESTION
Financial Accounting, 5e
Weygandt, Kieso, & Kimmel
Prepared by Kurt M. Hull, MBA CPA California State University, Los Angeles
John Wiley & Sons, Inc.
CHAPTER 12 CORPORATIONS
STOCKHOLDERS EQUITY SECTION WITH NO TREASURY STOCK
浅析我国高校双语财务会计教学
教 学研 究
２ ０ １ ３ 年０ ５ 月
浅ቤተ መጻሕፍቲ ባይዱ我 国高校双语财务会计教 学
李 艺
（ 长江师范学院经济与工商管理 学院 ，重庆
【 摘 要 】双语教学是高校教学语言改革的一项新措施 ， 使 培 养双 语人 才 的重 要途 径 。 目前 ，我 国很 多 高校 都积 极 实施 和 推 广双 语教 学。 随着会 计 界 的 国际 交流 与合作 日益频 繁 ，会 计 专 业开展 双语 教 学是 高校 的 必然选 择 。本 文对 我 国财务会 计 教 学 的情 况 进行 分析 ，针 对 发现 的 实 际 问题 提 出完善 的建议 ， 为进一 步提 高双语 教 学质量提 供 参考和 借鉴 。
４ ０ ４ １ Ｏ ０ ）
【 关键 词 】高校教育；双语教学；财务会计
引言 双语 教学作 为一种新 的教学模 式 ，成 为我 国高等 教育 与国 际接 轨 ，迎 接新世 纪挑战 的重要措 施 。特 别是我 国加 入Ｗ Ｔ Ｏ 以 后 ，不 同行 业 的人 们 需 要 与 世 界 不 同 国家 和 地 区 的 企业进行 交流 ，迫切 需要 外语 角几能 力的复合 型人才 。随 着 我 国会 计 国际化进程 的不 断加快 ，将 专业英 语教学 引入 会 计专业 已经刻 不容缓 ，这将 大大提升 学生 的专业 能力和 执业 水平 。 １ 、会计双语教 学的含义与 目标 双 语教 学 的解释 是 “ Ｔ ｈ ｅ Ｕ Ｓ ｅ ｏ ｆ ｔ ｈ ｅ Ｓ ｅ ｃ ｏ ｎ ｄ ｏ ｒ
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Date July 1 Account Titles and Explanation Cash Interest Revenue (To record receipt of interest on Doan Inc. bonds) Debit Credit
Consolidated financial Statements Valuation of debt and stock investments Short-term vs. long-term investments
STUDY OBJECTIVE 1 WHY CORPORATIONS INVEST Reason
2,000 2,000
It is necessary to accrue $2,000 interest earned since July 1 at year-end. The December 31 entry is:
Date Dec. 31 Account Titles and Explanation Interest Receivable Interest Revenue (To accrue interest on Doan Inc. bonds) Debit Credit
The entry to record the sale and recognize the gain is:
Date Jan. 1
Account Titles and Explanation
Debit 58,000
Credit 54,000 4,000
Cash Debt Investments Gain on Sale of Debt Investments (To record sale of Doan Inc. bonds)
CHAPTER 13 INVESTMENTS
STUDY OBJECTIVES
After studying this chapter, you should understand:
Why corporations invest in debt and stock securities
Accounting for debt investments Accounting for stock investments
2,000
2,000
RECORDING BOND INTEREST
When the interest is received on January 1, the entry is:
Date Jan. 1 Account Titles and Explanation Cash Interest Receivable (To record receipt of accrued interest) Debit Credit
REVIEW QBiblioteka ESTIONOn February 6, Hanes Company sells debt investments costing $26,000 for $28,000.
Date Jan. 1 Account Titles and Explanation Debt Investments Cash (To record purchase of 50 Doan Inc. bonds) Debit Credit
54,000 54,000
RECORDING BOND INTEREST
To house excess cash until needed
Typical Investment
Low-risk, high-liquidity, short-term securities such as governmentissued securities Debt securities (banks and other financial institutions); and stock securities (mutual funds and pension funds) Stocks of companies in a related industry or in an unrelated industry that the company wishes to enter
To generate earnings
I need 1,000 Treasury bills by tonight!
To meet strategic goals
STUDY OBJECTIVE 2
ACCOUNTING FOR DEBT INVESTMENTS
Debt investments = government and corporate bonds.
2,000 2,000
RECORDING SALE OF BONDS
On January 1, 2007, Kuhl Corporation receives net proceeds of $58,000 on the sale of the Doan Inc. bonds.
PROCEEDS – COST = GAIN or LOSS
Cost principle applies
Entries required for acquisition, interest revenue, and sale.
Cost includes all expenditures to acquire investment.
Kuhl Corporation acquires 50 Doan Inc. 8%, 10-year, $1,000 bonds on January 1, 2006, for $54,000, including brokerage fees of $1,000. The entry to record the investment is: