中级财务会计英文课程授课教案

《中级财务会计英文课程授课教案》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、中南财经政法大学会计学院SchoolofAccouting,ZhongnanUniversityofEconomics&Law中级会计学(英文)课程(IntermediateAccounting)授课教案(Teachingplan)《中级财务会计》教学小组编写TeachingTeamofIntermediateAccounting2006年2月修订(Feb.2006)82--TeachingArrangement1TimeallocationThetotalclasshouris51,with3sc

2、ores.Lecturesinclassaredividedinto4teachingunits.Thetimeallocationforeachteachingunitisasfollows:TeachingUnitBasicContentTimeallocatedPart1FinancialReporting:Concepts,FinanicialStatements,andRelatedDisclosures1TheEnvironmentofFinancialReporting2Financi

3、alReporting:ItsConceptualFramework83TheBalanceSheetandtheStatementofChangesinStockholders’Equity44TheIncomeStatementandincomerecognition65TheStatementofCashFlows5Part2FinancialReporting:AssetMeasurementandIncomeDetermination6CashandReceivables47Invento

4、ries38Property,Plant,andEquipment49Intangibles3Part3FinancialReporting:ValuationofLiabilitiesandInvestments10CurrentLiabilitiesandContingencies411Long-TermLiabilitiesandReceivables312Investments3Part3FinancialReporting:Stockholders’Equity13ContributedC

5、apital14EarningsPerShareandRetainedEarnings4Total512TeachingmethodsThiscoursemainlyadoptslectureinclass,withthehelpofmultimedia.Wealsoallocatessomepresentationsaftergroupdiscussionoutofclassroom.ItistaughteitherinEnglishorinthecombinationofbothEnglisha

6、ndChinese.TeachingMaterials1.Textbook《中级会计学》（高等学校会计学类英文版教材），高等教育出版社，2005年1月第1版(IntermediateAccounting,9E,byLorenA.NikolaiJohnD.Bazley)82--2.ReferencesA.《中级会计学》（会计类原版教材影印系列），中国财政经济出版社，2002年11月第1版(IntermediateAccounting,14E,byEarlKayStice,JamesD.Stice,K.

7、FredSkousen)B.StatementsofFinancialAccountingStandards,byFASBC.InternationalAccountingStandards/InternationalFinancialReportingStandardsD.ChineseAccountingStandardsforEnterprises3.RelatedintenetwebsitesA.FASBwww.fasb.orgB.IASBwww.iasb.orgC.theNikolaian

8、dBazleyIntermediateAccountingwebsitehttp://Nikolai.swcollege.com）TeachingContentLesson1:THEENVIRONMENTOFFINANCIALREPORTINGLearningObjectivesAftercarefulstudy,studentswillbeableto:1.Understandaccountinginformation.2.Knowwhatisincludedinf