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chol of Acouig,ongnan University f Ecomics aw中级会计学(英文） 课程(InrediAccontig)授课教案(Teaching pan)中级财务会计教学小组编写eachi Team f Inermeda Accounting 2006年2月修订(F.200）Teahing rrnement Tim alloaionTheoal class hour s 51,ith scores ures in cls ardividinto teaching uni The tme allotin foahteaching tis s f

2、ollws：Teacg UnitBasicConetTm locaedParFinacialReortig: Conceps, inanicial tatements, dRelatedDisclsues1 The Environmn ofFiacial Reorng FiilReorting:Its Coceptualamewk3 The alace heet ad ttemenof Chang n tockholr Euity44Th ncomStatementnd inoeecognion65h tatement f Cas Fows5Pr 2Financial Rportig: Ase

3、 Measremet andncometrmiaton sand ceivabl7 nventories8 ropety, Pn, anEqupment4 Intaniles3Part 3nan Reporting: Vluatiof Liabliies nd vesents0 CurrentLialiies ad ontigences411 Longerm Liabilie an Recevbles31Investmens3ar Finanial Reorin: StockholdersEqui3 Criuted Capitl14EningPerShaa etaie Earnng4otal5

4、2 Teahing metodsThis ore mainy adpt lctre in clss, withthe heof ultedia. e also alloates some prenttis after gupcusion out f lasroom. Its tugt eher in Englishor i the ombiaton f bothEnlish ndChese.echi Matras1. xtok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，20年1月第1版 (IntermediateAccung, 9E, yLr Nkol John D. Bazly

5、）2. Rfereces .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，202年11月第1版(ntrediae Accunting, 1, by rKy Sice， James D. Stce， . Fred Sousen)B. Sents of inancalccountin Sanard,y AB.ntentionaccuntn Standards/ ernational Financil Reprtn ndars D.Chies ccountingSanddsfo Enterprses3 elated ntent eb siesA.SB wwwasb.oB IAS www.

6、iasb.or. theNiklaian Bazley Itemediate ccoting web sie http:/Nikolai.colegecom ）Tahi Conenteso 1: THE NVIONMENT OF FINANCL RORTINGLeaig OjectivesAfter caful sud , sudentsill be le to:1.Understnd autngiformton2Know wha s ilude n nanal rorig.Explaingenrly acceped ccouing ricies(GP) and the soce ofGAAi

7、n .S. 4.Ienify thtypes of pronementsuedby the ASB.5.drtan how he Finacial Accounting SandrdsBoard (ASB) oeate. .esi the elonship twen th curities and Exhange ommission （SC) and theFASB 7.Unerstadethial ilma of ccountans. 8. Know th ifence acntig tandads developmn between Chia an U.A. Tahng Hou hrsTe

8、chcontetsTs leson willei wi ome forwrd aboutthecrs to t tudentskow excl ourse nur， objeives, equirements etc Thene fie sctions o this lesso ill edscuse logicay. .Accntiginfomation: sers, u, an GAP nUS.ith tediscuion of pitlmrts，accountinginratillb induced.coing, thelnguage of uns, hasben escried as

9、th procssofientifyig, masuring, recordig, andommunicating mi nformatno permt informedjdgmns nd decisions byurs of infration. Accounng provies a ink etwen te onmic actitie of acompany nddeion make h r ineretnthecompy. Tse dcisiomakes who useaccntin infomatncn b divided inotw maogrous: xternluses (sch

10、as invstors）an iena usr(thompanys managment). Becase oftherdfferent ratoshipst the cmpay, thetwgrous h setdissimilar nformti eeds. Qetis wllbe raised a to exs f ernal ser and interal ussnd theriferet infrmation neds. Then diferecesof inanal acountig an anagerial aontg wll e disussedFinancial acoutin

11、gs theinfmtoaccution,processig， d communiationsystemdesgne oatisfy theiestmet nd edidcisin-mkinfrmatio nes ofextena users. innalaccountig infrmatn s psendi shd finacilstaeentsanageal accotg isthe informain ccumulaion， processing， ad cmunicain syst dsignd t meet he decision-king inormatneeds o inernl

12、 ur. T ormatfontenal rpors deermied by theopay. The ystm i constraid by theneed fo infoato an th cstof providing tat infrmonAfter sudetsot anoalliprsinabout accontind acouig nfrmatn， focuswill be condctd tofinacialacountigandfnialrerig Financialeportng i th prces of commuicating finacil acountng nor

13、maton at a companyto xtrnlusers， pimarily thrughhe copn nnua repot.Te annual report nclude three mjor fnancia tatemes: te balnce sheet, income stement, and sament cash flo, a wells nte t e innia saements.Maycopane inclde hstatet ofcnges instockholrs euity as fourth ajor fnaal sttemn financal stateme

14、ts aeaudited by an indpedent crtifie ublc accnat,wh exreses a opo as to thefairns， in acodac igeneallcpte couting pricpe,of h fnciastatements and ccomanyig notes. its audite finanial samets, aopn must lw eeallaccptd counting prinipes (AAP），h guidelines,poeue, and ptice reqredfo recordin d reong acou

15、ntin infrmtion. GAA dfine cceptedaconting practices nd standds of reortn at particularme. The haveevolved oer any years， with the ivoveeo diferen po-makingboe. Emhasis soud be puto sudets that heri no snedoument ncluding al f te stdars f acnig，alhou t FS Finncial Auntig Rsarh System (FARS） icludesmo

16、st acontintadards its letraa bas. . The develmntf accouing standas n U.A. biefhistry introduction at the evelpmen of accuning stndardsinU.A. will iesudens a fl mpressn aout counng sadards in.S. From18 t 19 heCommite ccoung Procede (C) of eACPA ssued Accountingeah Bulleis,whi arestill af GA unlssspec

17、ficallysupersedeor aendd. Becuseof ticsm of he rocesses of forlting acouning prncipl, h C rlaced te P wi te Acunti Princiles Boad in 159 om 959 o19 the AB issed 1Accouning rincples Bord Opinions， mnybasd onAconting Researchtdie.Unles mendedo recine， APB Opins are alo tillpro GAA.Deeopmen countngprii

18、les by th AP as riiceThe strucuref he Finncial Accounng Sandrds Boar （FASB), wicrplaced th AB i 97， adesigne t meet he citiciss.ThFASB ssuessevaltyes ofonoucmnts, icldinSatnts of FincialAcounting tndad, Intpreains, Tchnial Buetins, and tatemes ofFinacialAcouing Conepts Beore ssuing a sttemt of concp

19、tsorstandards, h FASB usual competesaulisteproce deign develpauntng stadrs eficety n witu proes, in a puli foru ecause accounting olicy dciion r compx and par of a broader socia sysem,iputfro inteested patie is mprant.Ngotto and cpomse re f necesaryduing the deelopmen of fir, acetble andad ere, a es

20、tn can be raised to discss tt h SB adoptpoltal ad socilinovemnt metdsni sadardetting procs 3. Oer oganizato currently ifncin GAP n .AOher oganition crrently ifluecingGAAP in US.will bdiscsdthen， includingSEC,AICPA, TF, ASB, IS, A, IASB,S, G41 nd everlroesionl ssociatin.Emphasis wll be eo th factthat

21、 th Scuties d ExchnCoissiona he legaauoito prsribeacuning principes n practics fo uually ll copaiesisnpublicy raded secrities. o date, e SC hasusually aodacunting princils to frmlated in th pivaeseto， bt has ccainally eetepesren te AP, APB,and FASB. In additon, he SEC adminisrs he etenive disloure r

22、equirment of te ecuriies Act o 193 and the ScriiesExchange Act of14. Companes are reuired ole form, suc as Frm 0-K, lectroniclywith the SEC and thee orms a ocate n th CsEDGAR. Enronase will beivenasa exapl. Th eriInstitute of Certfied Public ccuntnts i thprfssia oganzatonfor al crifedpuliccountnts n

23、 the U.S he ASBmergigsse TasForc (EIT）idntfie sigiicantemei acoting isuesan deelp conseus postns on acconting for teseissuesThCost cunig Standardord (CAS）, congrssional agecy， ischargewit setg stadrds ofaccounting f egotatedfederalcnrat and subontracts.Interal Revne Sevice (IR） admiisers thoiions f

24、the terlReveneCoe. ese proviiosnotalwysreec th oalsof financil accouting. Hweer， they d at tmsinflue the hoce of accuntingehods nd rceue.TAmericaAccngAsociaton (AAA) is an orgnization cmpisd primarily aemiciandrcting accounans. The AA ttets t infuence th devepen of ormal accounti prnouncemtshrougedc

25、ation d pession.hInteatonal ccontnStandars oard (AS) as a its al to deelop nd omoethe s of global accouing sandar,dto bringnationalaccouting stndrsin greeent withinternational standardsTe Governmeal Acontig Snrds Bord (GB） perates de te aspiceof Finnia ccotig Foutio.he 4 + 1 is agrupof standard-sein

26、 boards ht strives to iluence thedevomnt andharoniztion f useful ig qaity acoting standardsfr iterntioa capitalmart.Thirctr can alsosert somenedevlopmntsitution bsd on upat matals in the ebsie of FASB an IAS etc 4.hics nhe acontnenviomStudets will b remin thatacnn are ften aced with ethicaldilmm (et

27、hcal conflit) in their profeiolole. ecu the iportant roe occountig in soity, accontantsmt maintain igh ethical sandards.T AICA Cod ofProfessional Cnduct（C) ncluds six basi principes: memberold (a) execise sensitive pfessol and moral judmens in caygot iresponbiitie； （b) serve t pblic intrest, onr te

28、pblic rus， anddemontrate comitment o rofsnm; (c)perm prfsoal respnsbils with theihest ens ftegrit;(d) maintan ojetiviy, be fre fom nfliofintrt, nd b independen nfct adpparne;(e)obere d cae in rctice； and (f) olow CC principlsin eteiing te sopeand aure ofserct provid.5. Compariso of the develomentf a

29、ccutig standar n Cna and in U.A. tudtsll bereuie to fn mterilsboudevepmeno accouting stndards in Cin. Then discussion bsed o he aeials and knle ear in this lesson abut evlmet of acningndrdsin US. ileinduc in cas The caeis ntend or hree purposes: first,wh mparison ,sdnts illknwthedfferenes learly an

30、grap new knwleg deeplyecond， stdentwil ler hw to id ted maial and thi ility is ercrcial outre independnt stui. Thd, iscssoni css wll cultivate students creaie nriical tinking , wic is vey potnt in acouting nowady.PedagogicalNotsSiethis crseis the firsme th studentslarn rossionl nowledgbase onoigil E

31、nlishtetbook adingua eacing， some studnt illfeel ardtgrap alte knowledge, this essoas the first lessoof the se sholdb taught carefull. An instrctors should ay attntion o he dffculties suentsmight flt. Th latecion of s leson， hich iadiscusion part, instrctorsoud tryto uivate studentcreaive and critic

32、l thinking. reaive thinking involvstheus fimginatonand insigh to lve polm by findn ew relatinsps （ids)mong item of iformation. Crialtiningnves eogial aalyis f issues, usng inducive or eductiveraning o test ew relaionships(ida) odetrmineieffectenes.eson ： FIANIAL REPORTING：TS CNCEPTALRAEORLeangObject

33、vesAer caful study , stdens wil be abe o:1.xlan funtions f oncetul famework 2Undrsnd helatinh angthebectives of financial repoting 3Idntiythe generalobjectiv o finncial repring. 4.ecibe the three specifi objtivesof financial reporing.5Dicss th tysf uselinfrmaton inesment and editdeisn ang 6.Eplain t

34、e ualitiesf useful ccountin informion. 7.Unerstanthe ccoutig assumtionsandcnentions tht influnce GAAP8.De t elemts ofinanca sttmentTeahing Ho 5 houTeachng contensThi sn wil begiith ephasisbot functns ofthor sis i acoung. FASB ncpual ramwokA brie bckrouninroductin abutFAS coneptualrawor will beonducd

35、Sudnts shou b remi ofFSB position i .A, ic i different fro tt f Chia.The FSB has ben hargd wtdevelpng a cocptual frameor ofaccoutinghor andith establishing sandrd or fnncil accounting pctce. The onceptul raework, hich sintndd o provide a teticl foudtofor consisten couig tandrd, s been esetially comp

36、eted, with sevnStaemets f FinncialAcounting Cocepts isedIn te deelopent pros thseseve tatent, FASas ivied the ocepualframeork actitie intseveralpres.2Objectives ffinl portngFB Staeent f Finncial Aconi oncept No.1dealith the objetvs financial reporti Ts objecties ele to gneralpurose fnacal rortng f c

37、ompanes. Tat is， theyr to metthe nesof a varety of extrnal, rather thnernl, uses.Thiss a pointshou easized. Tee bra objectesof finanial reporting, which prcedro the more gera to the morspcic, are ideified inthe Satemnt：(a）Theeeal bjective t prvieiormatonthat s sefu to esenta oentia investors, creos,

38、 other exteralses fo decision-mkin; (b)inanialrepi shoul provie inforao thatsndestandable oone whohas a rsonable kowledgeof accuntig nd bunes nd wo is willingto tuy d anazethe inormationresened; (c)Whle tr ar mny ptntiaersofinanalreprts, heoectv are dired rimaily toward invstors andcredior. Aditioal

39、， tre scic obective e ieiie i FASBStatement of Finanial Acunting ncepts N. 1:(a）To povideinforaon abut compans eoomic resourea thecaim tothose reources, i.,ts ecnomc resoces, bgatos，a wnrs equity；(b）To povide information at acmayomprehniv income and s comonnts; (c）Tprovid infomaionbot a cpnys sh flw

40、s.The SB as ntied ive typeso iformtioelte o the fnnil reportngbecveto helpexrnal users assess t munt， tiing, anuncertaint ohe futre net casifws of te cmay. Te a：（a)Invetors expt ru onte capital they st; (b)Risk ithe uncetnty or unpedtabiltf opan uture resus; （c)Fincil flxibii is the aility of a copn

41、y to rpod t unepectednees and pporeby chaggthemuts a timing of ash flws;(d)qidity eles tow qckly an set cn be convted into cah, r a liabiltpai; (e)A ompays ortig capbily i i bliyo mantin a givenphysicl leveof opertio. Qualita caratriics ocountg irmaionFASB Sttent of Finnl Accunting Concpts o2peciies

42、 quaaehracteristics of accontin ifrmtio thatacounting inorationshuld pssess orer to beost ueful. Difernt fromChna, SBas set hierachy of utatveharacteisic. e hirachsho tw consraints tccoutig iformaton:(a)Cost-enfit: the beneft of inomationmus begret ha itos.(b)Matraly： edollar amouts involvedmust b l

43、are nough to mke a diffrece to decison makers.Since qantittiegieine werse by the FSB， materialtymuste deemined judgment Howvr， e FABugested cnsieion nurandrelative size tosparate atial a imateral iem.Understnbilty is ik betwen deision akers a heccountng inrmtin. Information huldb ndertnbleto roadcla

44、ss ofronaby knowledgeablddigentuses.Decion sefuless ithe overalqait h accountin nforaton must psess. etwoprmay qualitieakg accountngiforminusefu elevanc an reliity.Acoutin infrmtion h can a diffrnceodeciso makers is rlevant. Tobe rvant,infrmatiomut have (a)prdite vlue, or uefulnes dcii makrs in oeas

45、ting eents moe catey; andor (b）eedbk value, or usulest decisio mkersin confimig orcorrecting rioepectatins. Iaddition，revant inforation mut be iey.Reableinormation snaby free frm rr and biasnd failly repors wt it is intened o repesen. To be reliabl nforation mst (a) b erifble; (b) haveprestationafai

46、thun；and (c) eneutral nformation s veriiable （sometimes aledobjecte）wnit cn beduplictedusin tesam easureme method. eribility is eful reduciesuer bias.n aditin, erifablity is ima ncern hen the indpendent accountan reviwh pubised fanal stament of coma, .e., perrm thtest unction. Accountin normato has

47、rprsenttional faituls wethislidcoespondece oteecooic reources, obligatios， transactio, nd eet i rresnt A high egrfepesetational fathfulss s eful in redcing measumentbia Nutral inormationi complte nd r frmntnonlas.Cmparability i econdary charctrsic ofacounting nformation Infomation moreusfu if t an b

48、ecmpred with imlar ifomin fromother ompnie (intecmaycomparion） andwith similar ioatn r the ame copanovrime (intracompnycompaiso). omparbi isselylnd to consistency, he ue of unchangd acconig olesandrcedurs om perio to perio.4. cconting supton and cventonsertn asmpionndonvenons av influeced e dvelope

49、of gnraly acted acconigpinciles. The re siilar wth tose ofChaTe entity assumton isinushes a bsines ogaiain rom is nes Fowing te cotiity (or goingconcen) assumpio， is asued tt mpay i continue pertein thar future，unlss bstantial evidenc tote ctrryexists. Thpeif-tme assumption enbe acompan to reportthe rsts f ts aiities after sor tim