西方财务会计（双语）-2021年秋

熊玲

目录

  • 1 Outline
    • 1.1 Teaching syllabus
    • 1.2 Test syllabus
    • 1.3 Group work
    • 1.4 group works of previous session
    • 1.5 After the First Lecture
  • 2 Chapter 1 Accounting and the Business Environment
    • 2.1 Learning framework
    • 2.2 The organizations and rules that govern accounting
    • 2.3 The accounting equation
    • 2.4 The financial statements
    • 2.5 Critical thinking
  • 3 Chapter 2 Recording Business Transactions
    • 3.1 Learning framework
    • 3.2 Double-entry accouting
    • 3.3 The trial balance
    • 3.4 Business Ethics
    • 3.5 group work
  • 4 Chapter 3 The Adjusting Process
    • 4.1 Learning framework
    • 4.2 The difference between Cash basis and Accrual basis accounting
    • 4.3 What are adjusting entries
    • 4.4 The adjusted trial balance
    • 4.5 group work
  • 5 Chapter 4 Completing the Accounting Cycle
    • 5.1 Learning framework
    • 5.2 The accounting cycle
    • 5.3 The closing process
    • 5.4 group work
  • 6 Chapter 5 Merchandising Operations
    • 6.1 Learning framework
    • 6.2 Two different inventory system
    • 6.3 新建课程目录
  • 7 Chapter 6 Merchandise Inventory
    • 7.1 Learning framework
    • 7.2 key points
    • 7.3 four inventory costing methods
  • 8 Chapter 8 internal control and Cash
    • 8.1 Enron: The Smartest Guys in the Room
    • 8.2 internal control
      • 8.2.1 Catch me if you can
  • 9 Chapter 9 Receivables
    • 9.1 key points
Teaching syllabus




《西方财务会计》双语课程教学大纲

Western Financial Accounting (Bilingual) Teaching Syllabus


 


课程编号：131505047

学时：32（含课外学时）               

学分：2

适用对象：会计学专业

先修课程：《大学英语》，《会计学基础》，《中级财务会计》


授课教师及联系方式：

姓名：熊玲

办公室：经管法学院（崇义南楼）会计系办公室A401

电话：13789375896


一、课程的性质和任务

This course is an introduction to the basic concepts, principles, and techniques of financial accounting, including analysis and recording of business transactions and preparation of worksheet. In addition to class lectures, there are a large number of original English books before and after class, and case reading is also very important for academic English proficiency. This is not only an important means for accumulating considerable professional vocabulary, but also an effective training for learners' thinking style.

二、教学目的与要求

To demonstrate a sound understanding of the basic accounting process ;

To describe and document the components of accounting cycle; 

To measure a range of financial events, record business transactions and prepare financial reports;

On successful completion of this subject students will be able to enhance generic skills in group work, problem solving and  information literacy and numeracy.

三、教学环节与学时分配

序号

教学内容

章节

课时安排

Homework

Group-work

1

Accounting and the Business  Environment

Chapter 1

4

p33 review questions;s1-1~s1-5

E1-19;E1-22;E1-26;E1-29;

GROUP-WORK;P55-P59

Critical thinking:

choose any one of them:



E1-30~E1-33;P1-40A/P1-45A

2

Recording Business Transactions

Chapter 2

2

p100 review questions; 

    s2-1~s2-7

    E2-18,E2-19;

GROUP-WORK;P128 -129 Critical thinking:

choose any one of them:

Decision case;

Ethical issue;

Fraud case;

Financial statement case;

Team project)

E2-25,E2-26;P2-30A;P2-33A

 

3

 

 

The Adjusting Process

 

 

Chapter 3

 

 

2

 

p172 review questions;s3-1~s3-5;E3-18,19,20

GROUP-WORK;P198-201 Critical thinking:

choose any one of them:

Decision case;

Ethical issue;

Fraud case;

Financial statement case;

Team project)

s3-7~s3-12;E3-21,22,23

s3-14~s3-15;E3-30;P3-36A

 

4

 

 

Completing the Accounting Cycle

 

 

Chapter 4

 

 

2

 

P240 review questions; s4-7~4-10,E4-17;E4-20;E4-22

P4-31A;GROUP WORK P268-P270

GROUP-WORK;P268 -270 Critical thinking:

choose any one of them:

Decision case;

Ethical issue;

Fraud case;

Financial statement case;

Team project)

5Presentation Time 
2P254-P267
Group work

 

6

 

 

Merchandising Operations 

  

Chapter 5

 

 

2

 

review questions;s5-1~5-3;E5-15~E5-17

S5-4~S5-7;E5-18~5-20;P5-32A;P5-34A


 

7

 

 

Merchandise Inventory

 

 

Chapter 6

 

 

2

 

P401 REVIEW QUESTIONS;S6-1~S6-8;E6-16,E6-17

P6-32A,P6-33A


8

Internal Control and CashChapter 8

2

  P462 review questions; S8-1~s8-8;E8-11~E8-20;P8-25A;P8-28B
9ReceivablesChapter 92P519 review questions; S9-3~s9-10;E9-14~E9-20;P9-29A
10 Plant Assets, Natural Resources, and IntangiblesChapter 102P583 review questions; S10-3~s10-14;E10-17~E10-22;P10-30A;P10-31A
11Current Liabilities Chapter 112P630 review questions; S11-2~S11-12;E11-14~11-23;P11-27A,P11-31B
12PayrollChapter 112P630 review questions; S11-2~S11-12;E11-14~11-23;P11-27A,P11-31B
13CorporationsChapter 132P684 review questions; S11-2~S13-11;E13-19~13-22;P13-35A,P11-36A
14Long-term LiabilitiesChapter 142P748 review questions; S14-1~S14-6;E14-17~18;P14-32A,P14-33A
15Review and PresentationChapter 1-142Answer questions about this semester and students can make the last presentation.
16TEXT
2Written examination


 

四、教材及主要参考书：


1、选用教材：


Horngren's Accounting, Tenth edition, Tracie Nobles;,Brenda Mattison, Ella Mae Matsumura, published by Pearson Education，2017


2、主要参考书：


Accounting，9th Edition, Charles T. Horngren, Walter T. Harrison Jr, Linda Smith Bamber，published by Pearson Education，2013

Principles of Accounting，23th Edition, , James M. Reeve ,  Carl S Warren ，published by 人民大学出版社（改编版），2010

葛家澍，林志军《现代西方会计理论》厦门大学出版社，2011

文硕《西方会计史-会计发展的五次浪潮》（上），经济科学出版社，2012

A History of Accountancy in the United States, G.J.Previts, B.D.Merino, published by 中国人民大学出版社（翻译），2009