中级财务会计(英文)课程授课教案

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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)53--TeachingArrangement1TimeallocationThetotalclasshouris51,with3scores.Lecturesinclassaredivide

2、dinto4teachingunits.Thetimeallocationforeachteachingunitisasfollows:TeachingUnitBasicContentTimeallocatedPart1FinancialReporting:Concepts,FinanicialStatements,andRelatedDisclosures1TheEnvironmentofFinancialReporting2FinancialReporting:ItsConceptualFramework83TheBalanceSheetandtheS

3、tatementofChangesinStockholders’Equity44TheIncomeStatementandincomerecognition65TheStatementofCashFlows5Part2FinancialReporting:AssetMeasurementandIncomeDetermination6CashandReceivables47Inventories38Property,Plant,andEquipment49Intangibles3Part3FinancialReporting:ValuationofLiabi

4、litiesandInvestments10CurrentLiabilitiesandContingencies411Long-TermLiabilitiesandReceivables312Investments3Part3FinancialReporting:Stockholders’Equity13ContributedCapital14EarningsPerShareandRetainedEarnings4Total512TeachingmethodsThiscoursemainlyadoptslectureinclass,withthehelpo

5、fmultimedia.Wealsoallocatessomepresentationsaftergroupdiscussionoutofclassroom.ItistaughteitherinEnglishorinthecombinationofbothEnglishandChinese.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)53--2.Refer

6、encesA.《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.FredSkousen)B.StatementsofFinancialAccountingStandards,byFASBC.InternationalAccountingStandards/InternationalFinancialReportingStandardsD.ChineseAccountingStandardsforEnterpr

7、ises3.RelatedintenetwebsitesA.FASBwww.fasb.orgB.IASBwww.iasb.orgC.theNikolaiandBazleyIntermediateAccountingwebsitehttp://Nikolai.swcollege.com）TeachingContentLesson1:THEENVIRONMENTOFFINANCIALREPORTINGLearningObjectivesAftercarefulstudy,studentswillbeableto:1.Understandaccountingin

8、formation.2.Knowwhatisincludedinf