初级财务会计课程大纲

初级财务会计课程大纲课程名称初级财务会计双语/Primary FinancialAccounting课程编号课程属性专业教育选修课Bilingual241064授课对象会计学专业本科生总学时/学分开课学期第学期执笔人:48/32先修课程会计学原理编写日期

一、课程概述初级财务会计是注册会计师专业财务会计与会计理论系列课程中的首门课程作为基础入门课程，本门课程旨在帮助学生为后续财务会计课程构建基础知识和技能初级财务会计课程不仅阐述了会计学科的基本概念和原理，同时也介绍了编制外部财务报表的技术和程序方法,通过这门课程的学习，可以让学生逐渐的认识到会计处理并非是一个非黑即白的过程，因为对于每一个会计事项并非仅有一种处理方法，这同样适用于某些情况下的会计职业道德选择问题会计领域中存在更多的选择与判断，因此作为财务信息的提供者一会计人员其所承当的角色和责任是十分重大的Primary FinancialAccounting ishe firstin asequence ofcourses infinancial accountingand accountingtheoiyin theCPA programof professionalstudies.As anintroductory course,it isdesigned toenable studentstobuild afoundation ofknowledge andskills in preparation for the othercourses infinancial accounting.PrimaryFinancial Accountingaddresses notonly the concepts andprinciples of the accounting process butalso thetechnicaland proceduralaspects ofpreparing externalfinancial statements.Through thestudy of this course,students maythinkthat accountingis blackand whitewith onlyone correctway of accounting forevery item.The sameis truefbrsome ethicalchoice situationsin accounting.There isroom forjudgment andmore thanone rightway toapproachthe situation.As aprovider offinancial information,the accountanthas animportant roleand responsibility.二课程目标

1.Explain generalconcepts offinancial accounting;

2.Describe theprocedures usedin hepreparation offinancial statements;

3.Use of accounting informationin managerialand financialdecision making;

4.Consider variousethical considerationsin accounting.

三、主要内容及其基本要求

1.An introductionto accounting conceptsDefine accountingand introducesto somebasic generallyaccepted accountingprinciples andto thebasicfinancial statements.Describe themain fieldsof accounting,explain theimportance ofethics in the practiceofaccounting,and introducethe accounting equation.

2.Recording transactionsTheaccounting cyclecomprises thevarious stepsin the accountingprocess.The firstfew stepsofthiscycle,up to the preparationof thetrial balance,are presented.Students alsolearn thebasics ofhow torecord transactionsintothe formalaccounting recordsofacompany.

3.Adjusting theaccounts,preparing thestatements,and completingthe accounting cycleExplain theaccrual basisofaccountingand howaccrual accountingis usedto ensurehat allrevenue andexpensesare recordedin theproper accountingperiods.Students willlearn how to prepareadjusting entriesandcomplete theremaining stepsoftheaccounting cycle,which includepreparing financial statements andclosing thebooksinpreparationforthesubsequent accountingperiod.

4.Accounting for merchandising activitiesExplain theaccounting for firmsthat buyand sellmerchandise,students learnhowtorecord thecosts ofgoodssold andto preparefinancial statementsformerchandisingbusinesses.

5.Inventories and special journalsAddresssome ofthe uniqueproblems ofaccountingfor merchandise inventory,focusing onthe types of costincludedinthecalculation ofinventory.Students alsolearn variousinventory pricingmethods such as weightedaverageand FIFO.In addition,special journalsare introduced,as wellas howto accountfor salestaxes andsalesreturns.

6.Internal controland accountingfor cash,temporary investments,and receivablesFocustheconceptof liquidityand howto accountfbr variouscurrent assetssuchascash,held fortradinginvestments,and receivables.We alsoemphasize theimportance ofinternal controlprocedures andpresents broadinternalcontrol guidelinesto protectcompany assets.

7.Fixed assets,natural resources,and intangiblesFixedassets areheld inthe businessprimarily fbrlong-term use;they benefitseveral accountingperiods.Youlearn whatcosts shouldbe includedinthecalculation of fixed assetsand howio allocateamortize thecosts ofcapitalassets tothe periodsthat benefiifrom theiruse.

8.Current andlong-term liabilitiesVarioustypesofcurrent andlong-term liabilitiesare thefocus.The differencesamong known,estimated,andcontingent liabilitiesare clarified.You alsolearn toincorporate thetime value of moneyconcept whenrecordingbonds payable.

9.Accounting forcorporationsThere arethree differentforms of ownership-proprietorship,partnership,and corporation.Wc explaintheadvantages anddisadvantages ofeach formofownershipand thespecial accountingissues forcorporation.

10..Cash flowstatementExplains theimportance of cash flowinformation anddemonstrates the direct method of preparingUI、教学方式和考试方式statements ofcash flows.During thecourse,traditional teachingmethods areadopted,pays attentiontotherule ofreciprocity betweenteachingand studying:topic discussionand exercisesin classare alsothe wayin ourteaching.PowerPoint willbeused inall lessons.Attendance,class participationand assignments20%,Mid-term exam30%,

五、参考教材Final exam50%崔学刚、饶菁改编，John J.Wild,Ken W.Shaw,and BarbaraChiappetta,Principles ofAccounting,21th中国人民大学出版社,Edition,

2013.清华大学出版社，Leslie K.Breitner,Robert N.Anthony,Essentials ofAccounting,11th Edition,2013o刘峰、潘琰、林斌，《会计学基础》，第三版，高等教育出版社，2010o企业会计准那么，最新版

六、教学内容及课时分配Chapters/period Learningpoints NotesWhatis accountingForms oforganization Usersof accountingChapter1information Ethicsin accountingFinancial statementelements Accountingelements,An introductiontoBasic accountingequation Transactionanalysis Generallyaccountingequation,accountingconcepts5accepted accountingprinciples Theframework forfinancial GAAPperiodsstatementDouble-entryChapter2Analyzing andAccountsDouble-entry accountingAnalyzing transactionsaccounting,analyzing,recording transactions4Journalizing transactionsPosting Preparingtrial balancejournalizing,journalperiodsand ledgerAccrualbasis Thepurpose ofadjusting AdjustingentriesAdjusted trialbalance Preparingfinancial statementsThe WorkChapter3Adjusting SheetClosing entriesReviewing theaccountingcycleClassifiedaccounts,preparing balancesheet CurrentratioAdjusting accounts,financialstatementsandpreparing financialcompletingthestatements,closingaccounting-cycle6periodsService enterpriseand merchandisingcompany PeriodicandChapter4Accounting forperpetual inventorysystems Accounting fbr merchandiseInventory system,merchandising activities3purchases Accounting formerchandisesales Additionalaccounting forperiodsmerchandising issuesStatements ofcomprehensive incomepurchases andsalesformats.Assigning coststo inventoryitems Inventorycosting methodsChapter5Inventories andInventory costingLowerof costand netrealizable valueInventory errorsspecialjournals3periods methods,LCNRVSubsidiary ledgersandspecialjournals MerchandiseturnoverChapter6Internal ControlandInternal controland Cashcontrol Pettycash fundsBank Cashcontrol,bankAccounting forCash,reconciliation InvestmentsAccountingforcash Accountsreconciliation andbadTemporary Investments,receivables Accountingfbr baddebts debtsandReceivables6periodsChapter7Fixed Costof fixedassets,Assets,Natural Resources,depreciation andIntangibles4periods treatmentNaturalof fixedassets Costoffixedassets DepreciationAccountingtreatment Naturalresource IntangibleassetsChapter8Current andDefining liabilitiesClassifying liabilitiesAccountingfbrcurrentCurrent liabilities,andLong-Term Liabilities6liabilities Timevalueofmoney Bondspayable Long-term notesbondspayableperiods payableissuingstock,Chapter9Accounting fordividendsand treasuryCorporations6periodsstockCharacteristics ofcorporations Issuingstock Accountingfordividends Accountingfor repurchasestock Reportof equityChapter10Statement ofCashNature ofcash flowstatement Statement ofcash flows-thedirectPrepare thestatementFlow methodStatementofcash flows-the indirectmethodofcashflow5periods。