一、课程教学目的；

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1、西南财经大学天府学院教学大纲课程名称：财务会计授课时间：2009-2010学年西南财经大学天府学院教务处制PrefaceFinancialaccountingdescribesthemostwidelyusedaccountingtheoryandpracticewithanemphasisonwhataccountingisratherthanonwhatitshouldbe.Thebooktakestheviewthatbusinessisanexcitingprocessandthataccountingistheperfectwin

2、dowthroughwhichtoseehoweconomiceventsaffectbusiness.Becausewebelievethataccountingaidstheunderstandingofeconomiceventsandthataccountingbuildsonsimpleprinciples,thisbookintroducesanumberofconceptsearlierthanothertextbooks.Theseearlyintroductionsareatthesimplestlevelandillus

3、tratedwithcarefullychosenexamplesfromrealcompanies.Introducethesimpleconceptsearly,revisitconceptsatmorecomplexlevelsasstudentsgainunderstanding,andprovideappropriatereal-companyexamplesateverystage-thatisourphilosophy.Wewantstudentstoviewaccountingasatoolthatenhancestheir

4、understandingofeconomicevents.Studentsshouldbeasking,"Afterthistransaction,arewebetterorworseoff?'Webelievethataccountingprovidesawaytounderstandwhatishappeningandtoanswerthatquestion.Youmightthinkofthebasicfinancialstatementsasscorecardsinthemostfundamentaleconomiccontest

5、s.Eachyearthefinancialstatementshelpyouanswerthemostimportantquestions.第一章、教学目的:Explainhowaccountinginformationassistsinmakingdecisions・Describethecomponentsofthebalancesheet.Analyzebusinesstransactionsandrelatethemtochangesinthebalancesheet.Classifyoperating,investing,and

6、financingactivitiesinacashflowstatement.Comparethefeaturesofproprietorships,partnerships,andcorporations・Describeauditingandhowitenhancesthevalueoffinancialinformation.Distinguishbetweenpublicandprivateaccounting・Evaluatetheroleofethicsintheaccountingprocess・二、教学内容基本要求:Cha

7、pter1providesaglimpseoftheentirefieldofaccounting.Itdescribesthenatureofaccountinganditsroleinprovidingusefulinformationforawidevarietyofdecisions.Italsointroducesthefinancialstatementsthataccountantspreparetoprovidethisinformation,includingtheStatementofCashFlows.Inadditi

8、on,thebalancesheetequationisintroduced:Assets=Liabilities+Stockholders1Equity.Anintroduct