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 Guidelines

The 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

Textbook

Financial & Managerial Accounting---The Basis for Business Decisions 16th edition, Williams, Haka, Bettner, Carcello

Chapter 1 Accounting Information for Decision Making

1. 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 STATEMENTS

1.To explain the nature and general purpose of financial statements.

2.To explain certain accounting principles that are important for an understanding of

financial 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 the

accounting equation: Assets = Liabilities + Owners’Equity.

4.To explain how the statement of financial position, often referred to as the balance

sheet, is an expansion of the basic accounting equation.

5.To explain how the income statement reports an enterprise’s financial

performance 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 a