中级财务会计(英文)课程授课教案.doc
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中级财务会计(英文)课程授课教案.doc
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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
TeachingTeamofIntermediateAccounting
2006年2月修订
(Feb.2006)
TeachingArrangement
1Timeallocation
Thetotalclasshouris51,with3scores.Lecturesinclassaredividedinto4teachingunits.Thetimeallocationforeachteachingunitisasfollows:
TeachingUnit
BasicContent
Timeallocated
Part1
FinancialReporting:
Concepts,FinanicialStatements,andRelatedDisclosures
1TheEnvironmentofFinancialReporting
2FinancialReporting:
ItsConceptualFramework
8
3TheBalanceSheetandtheStatementofChangesinStockholders’Equity
4
4TheIncomeStatementandincomerecognition
6
5TheStatementofCashFlows
5
Part2
FinancialReporting:
AssetMeasurementandIncomeDetermination
6CashandReceivables
4
7Inventories
3
8Property,Plant,andEquipment
4
9Intangibles
3
Part3
FinancialReporting:
ValuationofLiabilitiesandInvestments
10CurrentLiabilitiesandContingencies
4
11Long-TermLiabilitiesandReceivables
3
12Investments
3
Part3
FinancialReporting:
Stockholders’Equity
13ContributedCapital
14EarningsPerShareandRetainedEarnings
4
Total
51
2Teachingmethods
Thiscoursemainlyadoptslectureinclass,withthehelpofmultimedia.Wealsoallocatessomepresentationsaftergroupdiscussionoutofclassroom.ItistaughteitherinEnglishorinthecombinationofbothEnglishandChinese.
TeachingMaterials
1.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)
2.References
A.《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,byFASB
C.InternationalAccountingStandards/InternationalFinancialReportingStandards
D.ChineseAccountingStandardsforEnterprises
3.Relatedintenetwebsites
A.FASBwww.fasb.org
B.IASBwww.iasb.org
C.theNikolaiandBazleyIntermediateAccountingwebsitehttp:
//N)
TeachingContent
Lesson1:
THEENVIRONMENTOFFINANCIALREPORTING
LearningObjectives
Aftercarefulstudy,studentswillbeableto:
1. Understandaccountinginformation.
2. Knowwhatisincludedinfinancialreporting.
3. Explaingenerallyacceptedaccountingprinciples(GAAP)andthesourcesofGAAPinU.S.A.
4. IdentifythetypesofpronouncementsissuedbytheFASB.
5. UnderstandhowtheFinancialAccountingStandardsBoard(FASB)operates.
6. DescribetherelationshipbetweentheSecuritiesandExchangeCommission(SEC)andtheFASB.
7. UnderstandethicaldilemmasofAccountants.
8.KnowthedifferenceofaccountingstandardsdevelopmentbetweenChinaandU.S.A.
TeachingHours
3hours
Teachingcontents
Thislessonwillbeginwithsomeforewordsaboutthecoursetoletstudentsknowexactlythecoursenature,objectives,requirementsetc.Thenthefivesectionsofthislessonwillbediscussedlogically.
1. Accountinginformation:
users,uses,andGAAPinU.S.A.
Withthediscussionofcapitalmarkets,accountinginformationwillbeinduced.Accounting,the"languageofbusiness,"hasbeendescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.Accountingprovidesalinkbetweentheeconomicactivitiesofacompanyanddecisionmakerswhoareinterestedinthecompany.Thesedecisionmakerswhouseaccountinginformationcanbedividedintotwomajorgroups:
externalusers(suchasinvestors)andinternalusers(thecompany'smanagement).Becauseoftheirdifferentrelationshipstothecompany,thetwogroupshavesomewhatdissimilarinformationneeds.Questionswillberaisedastoexamplesofexternalusersandinternalusersandtheirdifferentinformationneeds.
Thendifferencesoffinancialaccountingandmanagerialaccountingwillbediscussed.Financialaccountingistheinformationaccumulation,processing,andcommunicationsystemdesignedtosatisfytheinvestmentandcreditdecision-makinginformationneedsofexternalusers.Financialaccountinginformationispresentedinpublishedfinancialstatements.Managerialaccountingistheinformationaccumulation,processing,andcommunicationsystemdesignedtomeetthedecision-makinginformationneedsofinternalusers.Theformatforinternalreportsisdeterminedbythecompany.Thesystemisconstrainedbytheneedforinformationandthecostofprovidingthatinformation.Afterstudentsgotanoverallimpressionaboutaccountingandaccountinginformation,focuswillbeconductedtofinancialaccountingandfinancialreporting.
Financialreportingistheprocessofcommunicatingfinancialaccountinginformationaboutacompanytoexternalusers,primarilythroughthecompany'sannualreport.Theannualreportincludesthreemajorfinancialstatements:
thebalancesheet,incomestatement,andstatementofcashflows,aswellasnotestothefinancialstatements.Manycompaniesincludethestatementofchangesinstockholders'equityasafourthmajorfinancialstatement.Mostfinancialstatementsareauditedbyanindependentcertifiedpublicaccountant,whoexpressesanopinionastothefairness,inaccordancewithgenerallyacceptedaccountingprinciples,ofthefinancialstatementsandaccompanyingnotes.
Initsauditedfinancialstatements,acompanymustfollowgenerallyacceptedaccountingprinciples(GAAP),theguidelines,procedures,andpracticesrequiredforrecordingandreportingaccountinginformation.GAAPdefineacceptedaccountingpracticesandstandardsofreportingataparticulartime.Theyhaveevolvedovermanyyears,withtheinvolvementofdifferentpolicy-makingbodies.Emphasisshouldbeputtostudentsthatthereisnosingledocumentincludingallofthestandardsforaccounting,althoughtheFASBFinancialAccountingResearchSystem(FARS)includesmostaccountingstandardsinitselectronicdatabase.
2.ThedevelopmentofaccountingstandardsinU.S.A.
AbriefhistoryintroductionaboutthedevelopmentofaccountingstandardsinU.S.A.willgivestudentsafullimpressionaboutaccountingstandardsinU.S.A.From1938to1959theCommitteeonAccountingProcedure(CAP)oftheAICPAissued51AccountingResearchBulletins,whicharestillpartofGAAPunlessspecificallysupersededoramended.Becauseofcriticismoftheprocessesofformulatingaccountingprinciples,theAICPAreplacedtheCAPwiththeAccountingPrinciplesBoardin1959.From1959to1973theAPBissued31AccountingPrinciplesBoardOpinions,manybasedonAccountingResearchStudies.Unlessamendedorrescinded,APBOpinionsarealsostillpartofGAAP.DevelopmentofaccountingprinciplesbytheAPBwascriticized.ThestructureoftheFinancialAccountingStandardsBoard(FASB),whichreplacedtheAPBin1973,wasdesignedtomeetthesecriticisms.TheFASBissuesseveraltypesofpronouncements,includingStatementsofFinancialAccountingStandards,Interpretations,TechnicalBulletins,andStatementsofFinancialAccountingConcepts.Beforeissuingastatementofconceptsorstandards,theFASBusuallycompletesamultistageprocessdesignedtodevelopaccountingstandardsefficientlyandwithdueprocess,inapublicforum.Becauseaccountingpolicydecisionsarecomplexandpartofabroadersocialsystem,inputfrominterestedpartiesisimportant.Negotiationandcompromiseareoftennecessaryduringthedevelopmentoffair,acceptablestandards.Here,aquestioncanberaisedtodiscussthatwhyFASBadoptspoliticalandsocialinvolvementmethodsinitsstandards-settingprocess.
3. OtherorganizationscurrentlyinfluencingGAAPinU.S.A.
OtherorganizationscurrentlyinfluencingGAAPinU.S.A.willbediscussedthen,includingSEC,AICPA,EITF,CASB,IRS,AAA,IASB,GASB,G4+1andSeveralprofessionalassociations.
EmphasiswillbegiventothefactthattheSecuritiesandExchangeCommissionhasthelegalauthoritytoprescribeaccountingprinciplesandpracticesforusuallyallcompaniesissuingpubliclytradedsecurities.Todate,theSEChasusuallyallowedaccountingprinciplestobeformulatedintheprivatesector,buthasoccasionallyexertedpressureontheCAP,APB,andFASB.Inaddition,theSECadministerstheextensivedisclosurerequirementsoftheSecuritiesActof1933andtheSecuritiesExchangeActof1934.Companiesarerequiredtofileforms,suchasForm10-K,electronicallywiththeSECandtheseformsarelocatedintheSEC'sEDGAR.Enroncasewillbegivenasanexample.
TheAmericanInstituteofCertifiedPublicAccountantsistheprofessionalorganizationforallcertifiedpublicaccountantsintheU.S.TheFASBEmergingIssuesTaskForce(EITF)identifiessignificantemergingaccountingissuesanddevelopsconsensuspositionsonaccountingfortheseissues.TheCostAccountingStandardsBoard(CASB),acongressionalagency,ischargedwithsettingstandardsofaccountingfornegotiatedfederalcontractsandsubcontracts.TheInternalRevenueService(IRS)administerstheprovisionsoftheInternalRevenueCode.Theseprovisionsdonotalwaysreflectthegoalsoffinancialaccounting.However,theydoattimesinfluencethechoiceofaccountingmethodsandprocedures.TheAmericanAccountingAssociation(AAA)isanorganizationcomprisedprimarilyofacademiciansandpracticingaccountants.TheAAAattemptstoinfluencethedevelopmentofformalaccountingpronouncementsthrougheducationandpersuasion.TheInternationalAccountingStandardsBoard(IASB)hasasitsgoalstodevelopandpromotetheuseof
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