《会计学基础》双语教案

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会计学英语版教学设计

会计学英语版教学设计

会计学英语版教学设计1. 前言会计学英语版课程的教学设计是一项非常关键的任务,不仅要让学生掌握会计学的核心知识,还要让他们掌握英语专业词汇和表达能力。

此外,该课程还需要结合实际案例进行教学,提高学生的实际操作能力。

因此,本文将从教学目标、教学内容、教学方法和教学评估四个方面分别进行说明,以期能够帮助教师更好地进行课程设计。

2. 教学目标2.1 知识目标1.掌握会计学的基本概念、基本原理和核算方法;2.理解财务会计报告的组成和编制过程;3.掌握会计信息在管理决策中的应用。

2.2 技能目标1.能够正确运用英语专业词汇表述会计学专业内容;2.能够进行会计信息的收集、整理和处理;3.能够编制和分析财务报表。

2.3 态度目标1.培养学生的负责任精神;2.培养学生的团队合作意识。

3. 教学内容及教学方法3.1 教学内容1.会计学基础知识;2.财务会计报告的编制;3.管理会计;4.实例分析。

3.2 教学方法1.讲授法:通过讲解理论知识,为学生提供基础知识;2.实践操作法:通过实例操作,帮助学生掌握实际应用技能;3.讨论法:通过讨论和解析案例,启发学生的思维和分析能力;4.小组合作法:通过小组合作,培养学生的合作意识和负责任精神。

4. 教学评估4.1 教学考核方式1.期中考试:考核学生会计学理论知识的掌握情况;2.实践作业:考核学生实际操作能力的掌握情况;3.期末考试:综合考核学生对会计学和英语知识的应用情况。

4.2 教学效果评估方法1.班级情况调查:收集学生的意见和反馈,了解课程教学效果;2.质量评估报告:结合学生成绩,汇总所有评估结果,撰写质量评估报告,为今后的教学提供参考。

5. 总结本文针对会计学英语版课程的教学设计,从教学目标、教学内容、教学方法和教学评估四个方面进行了详细阐述。

希望这篇文档能够为会计学英语版课程的教师提供一些帮助和思路,促进课程教学效果的提高。

《基础会计学》教学大纲-中译英翻译样本

《基础会计学》教学大纲-中译英翻译样本

《基础会计学》教学⼤纲-中译英翻译样本《基础会计学》教学⼤纲学时:54 学分:3⼀、课程性质本课程是⾯向南京农业⼤学经济、管理类专业本科⽣开设的⼀门专业必修课。

课程编号:1622课程名称:基础会计学英⽂名称:Fundamental Accounting⾯向专业:会计、农经、电⼦、⾦融、营销、⼈⼒、国贸主要内容:本课程主要介绍会计的⽬标、职能、对象、基本假设、⼀般原则、会计确认与计量等会计学基本理论;会计科⽬、会计账户、会计凭证、会计账簿、会计报告等会计基本知识;设置会计科⽬和账户、填制和审核会计凭证、登记会计账簿、编制会计报告等会计基本⽅法。

⼆、教学⽬的和要求通过本课程教学,使学⽣掌握会计学的基本理论、基本知识和基本⽅法,为进⼀步学习财务会计课程及相关学科打下坚实的基础。

具体要求是:(⼀)了解会计的产⽣和发展的历史、会计学的主要内容,了解会计的⽬标、职能和对象;(⼆)理解会计基本假设、掌握会计⼀般原则,掌握会计确认和计量的基本知识;(三)掌握会计核算的基本⽅法,对企业发⽣的基本经济业务能够进⾏正确的会计处理;(四)了解会计⼯作组织与管理的基础知识。

三、理论教学内容和学时安排第⼀章总论(6课时)第⼀节会计与会计学⼀、会计的定义⼆、会计的产⽣和发展三、会计学的主要内容第⼆节会计的⽬标和职能⼀、会计的⽬标⼆、会计的职能第三节会计的对象和⽅法⼀、会计的对象⼆、会计的⽅法第四节会计的基本假设和⼀般原则⼀、会计基本假设⼆、会计⼀般原则第⼆章会计确认和计量(3课时)第⼀节会计确认⼀、初次确认和再次确认⼆、会计确认的标准三、会计要素的确认第⼆节会计计量⼀、会计计量与会计确认⼆、会计计量单位三、会计计量基础第三章会计科⽬和账户(3课时)第⼀节会计科⽬⼀、会计科⽬的概念⼆、会计科⽬的设置原则三、会计科⽬的分类第⼆节会计账户⼀、会计账户的概念和分类⼆、账户的基本结构第四章借贷复式记账(6课时)第⼀节借贷记账法的理论基础⼀、单式记账和复式记账⼆、会计基本等式第⼆节借贷记账法的基本内容⼀、记账符号⼆、账户类别及其结构三、记账规则四、试算平衡第五章会计凭证(3课时)第⼀节会计凭证概述⼀、会计凭证的概念和种类⼆、会计凭证的作⽤第⼆节原始凭证⼀、原始凭证的基本内容⼆、原始凭证的填制要求三、原始凭证的审核内容第三节记账凭证⼀、记账凭证的基本内容⼆、记账凭证的填制要求和⽅法三、记账凭证的审核内容第六章会计账簿(4课时)第⼀节会计账簿概述⼀、会计账簿的概念和意义⼆、会计账簿的种类第⼆节会计账簿的格式和登记⽅法⼀、⽇记账⼆、总分类账三、明细分类账四、总分类账户和明细分类账户的平⾏登记第三节记账的规则⼀、账簿启⽤规则⼆、账簿登记规则三、错账更正⽅法第四节对账与结账⼀、对账⼆、结账第七章企业基本经济业务的核算(15课时)第⼀节资⾦筹措业务的核算⼀、账户设置⼆、核算举例第⼆节采购业务的核算⼀、账户设置⼆、核算举例第三节⽣产业务的核算⼀、账户设置⼆、核算举例第四节销售业务的核算⼀、账户设置⼆、核算举例第五节利润及其分配的核算⼀、账户设置⼆、核算举例第⼋章财产清查(3课时)第⼀节财产清查概述⼀、财产清查的意义和种类⼆、财产物资的盘存制度第⼆节财产清查的⽅法⼀、实物财产的清查⼆、货币资⾦的清查三、往来款项的清查第三节财产清查的会计处理⼀、账户设置⼆、核算举例第九章财务报告(8课时)第⼀节财务报告概述⼀、财务报告的概念和意义⼆、财务报告的种类三、财务报告的编制要求第⼆节资产负债表⼀、资产负债表的作⽤⼆、资产负债表的结构和内容三、资产负债表的编制⽅法第三节第三节利润表⼀、利润表的作⽤⼆、利润表的结构和内容三、利润表的编制⽅法四、利润分配表第四节第四节现⾦流量表⼀、现⾦流量表的作⽤⼆、现⾦流量表的结构和内容三、现⾦流量表的编制⽅法第五节第五节财务报告分析⼀、偿债能⼒分析⼆、营运能⼒分析三、获利能⼒分析第⼗章会计⼯作组织与管理(3课时)第⼀节会计⼯作组织的意义和原则⼀、会计⼯作组织的意义⼆、会计⼯作组织的原则第⼆节会计机构与会计⼈员⼀、会计机构⼆、会计⼈员第⼀节第⼀节会计法规⼀、会计法规体系⼆、会计法三、会计准则四、会计制度第四节会计档案管理⼀、会计档案的意义⼆、会计档案的⽴卷与归档三、会计档案的保管和调阅四、会计档案的销毁第五节会计电算化⼀、会计电算化概述⼆、会计电算化的特点译⽂:TeachingProgram on Fundamental AccountingCredit Hours: 54 Credits: 3I.Nature of the CourseThe course is a major required course for the undergraduatesin economic and management departments of Nanjing Agricultural University.Course No. 1622Course Name: Fundamental AccountingCourse Name in English: Fundamental AccountingOriented Majors: accounting, agriculturaleconomy, electronics, finance, marketing, human resources and internationaltrade Main Contents: the course mainly introduces the accounting objectives,functions, objects, fundamental assumptions, general principles, accountingconfirmation and measurement and other fundamental accounting theories;accounting subjects, accounts, documents, books, reports and other fundamentalaccounting knowledge; establishing accounting subjects and accounts, fillingout and verifying accounting documents, recording accounting books, preparingaccounting reports and other fundamental accounting methods.II.Teaching Goal and RequirementsThe course aims to allow the students to master fundamental accountingtheories, knowledge and methods, laying solid foundation for further learning financialaccounting and relevant courses, with specific requirements as follows:(I) Learn the creating and developing historyof accounting, the main contents of accounting and the objectives, functionsand objects of accounting;(II) Understand the fundamental assumptions ofaccounting, and master the general principles of accounting and the fundamentalknowledge on accounting confirmation and measurement;(III) Master the fundamental methods of accountingverification, capable of making correct accounting treatment for thefundamental economic business in enterprises.(IV) Understand the fundamental knowledge on theorganization and management of accounting works.III.Arrangement of Contents and Credit Hours of Theoretical Teaching Chapter I GeneralInstruction (6 credit hours)Section 1 Accounting and AccountancyI. Definition ofAccountingII. Creation andDevelopment of AccountingIII. Main Contentsof AccountancySection 2 Objectives and Functions of AccountingI. Objectives ofAccountingII. Functions ofAccountingSection 3 Objects and Methods of AccountingI. Objects ofAccountingII. Methods ofAccountingSection 4 Fundamental Assumptions and GeneralPrinciples of AccountingI. FundamentalAssumptions of AccountingII. GeneralPrinciples of AccountingChapter II Accounting Confirmationand Measurement (3 credit hours) Section 1 Accounting ConfirmationI. Initial Confirmationand Secondary ReconfirmationII. Standards forAccounting ConfirmationIII. Confirmationof Accounting ElementsSection 2 Accounting MeasurementI. AccountingMeasurement and Accounting ConfirmationII. Units ofAccounting MeasurementIII. Basis forAccounting MeasurementChapter III AccountingSubjects and Accounts (3 credit hours)Section 1 Accounting SubjectsI. Concept ofAccounting SubjectsII. EstablishingPrinciples of Accounting SubjectsIII. Classificationof Accounting SubjectsSection 2 Accounting AccountsI. Concept andClassification of Accounting AccountsII. FundamentalStructure of AccountsChapter IV Debit-CreditDouble Entry Bookkeeping (6 credit hours)Section 1 Fundamental Theory of Debit-CreditBookkeepingI. Single EntryBookkeeping and Double Entry BookkeepingII. FundamentalAccounting EquationsSection 2 Basic Contents of Debit-Credit BookkeepingI. BookkeepingSymbolsII. Types andStructures of AccountsIII. Bookkeeping RulesIV. Trial BalanceChapter V AccountingDocuments (3 credit hours)Section 1 Overview of Accounting DocumentsI. Concept and Types of Accounting DocumentsII. Functions of Accounting DocumentsSection 2 Original DocumentsI. Basic Contents of Original DocumentsII. Filling-out Requirements of Original DocumentsIII. Verification Contents of Original DocumentsSection III Bookkeeping VouchersI. Basic Contents of Bookkeeping VouchersII. Filling-out Requirements and Methods ofBookkeeping VouchersIII. Verification Contents of Bookkeeping VouchersChapter VI Accounting Books(4 credit hours)Section 1 Overview of Accounting BooksI. Concept and Meaning of Accounting BooksII. Types of Accounting BooksSection 2 Formats and Recording Methods of AccountingBooksI. JournalII. General LedgerIII. Detailed LedgerIV.Parallel Recording of General Ledger Account and Detailed Ledger AccountSection 3Bookkeeping RulesI. Book Opening RulesII. Book Recording RulesIII. Correction Methods of Accounting ErrorsSection 4 Reconciliation and SettlementI. ReconciliationII. SettlementChapter VII Checking ofBasic Economic Business in Enterprises (15 credit hours) Section 1 Checking of Funding BusinessI. Account SetupII. Examples of CheckingSection 2 Checking of Procurement BusinessI. Account SetupII. Examples of CheckingSection 3 Checking of Production BusinessI. Account SetupII. Examples of CheckingSection 4 Checking of Sales BusinessI. Account SetupII. Examples of CheckingSection 5 Checking of Profit and DistributionI. Account SetupII. Examples of CheckingChapter VIII PropertyInspection (3 credit hours)Section 1 Overview of Property InspectionI. Meaning and Types of Property InspectionII. Property Inventory SystemSection 2 Methods of Property InspectionI. Inspection of Physical PropertyII. Inspection of Monetary FundsIII. Inspection of Current AccountsSection 3 Accounting Treatment of Property InspectionI. Account SetupII. Examples of CheckingChapter IX Financial Report(8 credit hours)Section 1 Overview of Financial ReportI. Concept and Meaning of Financial ReportII. Types of Financial ReportIII. Preparation Requirements of Financial ReportSection 2 Balance SheetI. Functions of Balance SheetII. Structure and Content of Balance SheetIII. Preparation Methods of Balance SheetSection 3 Profit StatementI. Functions of Profit StatementII. Structure and Content of Profit StatementIII. Preparation Methods of Profit StatementIV. Statement of Profit DistributionSection 4 Cash Flow StatementI. Functions of Cash Flow StatementII. Structure and Content of Cash Flow StatementIII. Preparation Methods of Cash Flow StatementSection 5 Analysis on Financial ReportI. Analysis on Debt Paying AbilityII. Analysis on Operating AbilityIII. Analysis on ProfitabilityChapter X Organization andManagement of Accounting Works (3 credit hours) Section 1 Meaningand Principles of Accounting OrganizationsI. Meaning of Accounting OrganizationsII. Principles of Accounting OrganizationsSection 2Accounting Organ and PersonnelI. Accounting OrganII. Accounting PersonnelSection 3 Accounting Laws and RegulationsI. System ofAccounting Laws and RegulationsII. Accounting LawIII. Accounting RulesIV. Accounting SystemSection 4 Management of Accounting ArchivesI. Meaning of Accounting ArchivesII. Establishing and Filing of Accounting ArchivesIII. Keeping and Retrieval of Accounting ArchivesIV. Destruction of Accounting ArchivesSection 5Accounting by EDP (Electronic Data Processing) I. Overview of Accounting byEDPII. Characteristics ofAccounting by EDP。

基础会计教案模板英语小学

基础会计教案模板英语小学

Objective:- To introduce basic accounting concepts to primary school students in a fun and interactive way.- To help students understand the importance of keeping records and tracking money.- To develop basic arithmetic skills through accounting exercises.Grade Level:- Grade 3-4Duration:- 1 hourMaterials Needed:- Whiteboard and markers- Accounting charts (simple cashbook, bankbook, and general ledger)- Counting materials (coins, counters, etc.)- Handouts with accounting problems- Pencils and erasers for each studentLesson Outline:I. Introduction (5 minutes)- Greet the students and review the previous day’s lesson if applicable.- Explain the importance of accounting in everyday life, using examples such as managing pocket money or tracking savings.II. Lesson Presentation (20 minutes)- Slide 1: What is Accounting?- Show a simple diagram of an accounting process.- Explain that accounting is about keeping records of money, debts, and assets.- Slide 2: The Accounting Equation- Introduce the accounting equation: Assets = Liabilities + Equity.- Use a simple example to illustrate the concept, such as a piggy bank (assets) = money saved (equity).- Slide 3: Accounting Records- Introduce the three main accounting records: cashbook, bankbook, and general ledger.- Explain that these records help keep track of money coming in and going out.- Slide 4: Making Simple Entries- Demonstrate how to record transactions in a cashbook using simple arithmetic.- Have students follow along and practice entering transactions.III. Interactive Activity (15 minutes)- Divide the class into small groups.- Each group will be given a set of counting materials and a simple accounting chart.- Students will practice recording transactions and balancing the cashbook and bankbook.- Rotate roles within the group to ensure everyone participates.IV. Problem Solving (10 minutes)- Distribute handouts with basic accounting problems.- Students will work individually or in pairs to solve the problems.- Encourage them to use the accounting charts and their counting materials to help them.V. Conclusion (5 minutes)- Review the main points of the lesson.- Ask students to share what they learned and any questions they might have.- Assign a homework task, such as keeping a simple record of their pocket money for the next week.Assessment:- Observe students during the interactive activity and problem-solving sections to assess their understanding and participation.- Collect the handouts with the accounting problems to evaluate their ability to apply the concepts.Homework:- Have students keep a simple record of their pocket money or a small savings account for one week.- Encourage them to bring in their records to the next class for a show-and-tell session.Additional Notes:- Use visual aids and simple language to make the concepts easy to understand.- Be prepared to adapt the lesson plan based on the students’ understanding and engagement.- Encourage students to ask questions and provide positive feedback to promote a supportive learning environment.。

《会计学基础》教案

《会计学基础》教案

《会计学基础》教案教案:会计学基础一.教学目标:1.理解会计学的基本概念和作用2.掌握会计的基本核算方法和流程3.熟悉会计报表的组成和分析方法4.能够运用会计知识解决实际问题二.教学内容:1.会计学的概念和作用2.会计的基本原理和基本假设3.会计的基本核算方法和流程4.会计报表的组成和分析方法三.教学步骤:第一课:会计学的概念和作用1.导入:通过实例引入会计学的概念和作用2.讲解会计学的定义及作用,强调会计在经济活动中的重要性3.开展讨论,帮助学生理解会计学的作用第二课:会计的基本原理和基本假设1.回顾上一课的内容2.解释会计的基本原理和基本假设,以及其重要性3.通过案例分析,帮助学生理解和应用会计的基本原则和基本假设第三课:会计的基本核算方法和流程1.介绍会计的基本核算方法,包括借贷记账法和T账法2.讲解会计的核算流程,包括记账、汇总、分类、核算、报表等环节3.组织学生完成一个实际应用案例,帮助学生掌握基本核算方法和流程第四课:会计报表的组成和分析方法1.介绍会计报表的概念和作用2.分析资产负债表和利润表的组成和意义3.教授会计报表的分析方法,包括水平分析和比较分析4.组织学生进行会计报表分析的实践,提高学生的分析能力第五课:综合应用1.进行一次综合性的小组项目,要求学生运用所学的会计知识解决实际问题2.学生展示结果,并进行讨论和评价3.总结和回顾整个课程的内容四.教学手段:1.课堂讲解:讲解会计学的基本概念、核算方法和报表分析方法2.小组讨论:组织学生通过小组讨论分享理解和解决问题3.案例分析:通过案例分析帮助学生理解和应用会计知识4.实践操作:组织学生进行实际操作和应用,提高实际问题解决能力五.教学评价:1.参与度评价:根据学生的课堂参与情况进行评价2.作业评价:布置相关作业,对学生的作业进行评价3.实践项目评价:对学生的综合应用项目进行评价六.教学资源:1.教材:《会计学基础》2.多媒体设备:电脑、投影仪3.实践案例:提供实际案例以供学生分析和讨论4.讲义:提供课堂讲解的讲义和复习资料七.教学反思:1.通过案例分析和实践操作,能够提高学生的学习兴趣和能动性2.在实践项目中,鼓励学生团队合作和创新能力的发展3.注重学生的实际应用能力。

会计英语基础会计双语版课程设计

会计英语基础会计双语版课程设计

会计英语基础会计双语版课程设计课程介绍本课程是针对具备英语基础的学生设计的双语版会计课程。

学生将学习基本的会计概念、原则和方法,并学会用英语进行会计相关的表述、沟通和交流。

课程包括四个模块,分别为:会计概述、会计制度、会计科目和会计报表。

每个模块包含中英文双语教学内容,旨在帮助学生掌握会计英语和基础会计知识,提升双语能力和职场竞争力。

课程目标1.了解会计的基本概念和原则2.熟悉会计制度和会计科目3.能够用英语进行会计表述、沟通和交流4.能够阅读和分析会计报表5.提升双语能力和职场竞争力课程大纲模块一:会计概述本模块将介绍会计的基础知识,包括会计概念、会计的职能和目标、会计的基本原则等。

课程涉及下列主题:•会计概念和定义•会计的职能和目标•会计的基本原则•会计准则和规范•会计事务处理模块二:会计制度本模块将介绍在不同国家和地区的会计制度。

课程将涉及下列主题:•会计制度的分类及其特点•中美两国会计制度的比较•会计制度的变革与发展模块三:会计科目本模块将介绍会计科目的概念和分类。

课程将涉及下列主题:•会计科目的分类•会计科目的设置和调整•会计科目的变动和调整模块四:会计报表本模块将介绍财务会计常见的报表和分析方法。

课程将涉及下列主题:•财务会计报表的概念和类型•资产负债表和利润表的分析方法•现金流量表的编制和分析教学方式本课程采用双语教学方式,以讲授、演示、案例讨论和课堂练习等多种形式进行。

同时,学生需要完成相应的课后练习和阅读任务,加强对所学知识的理解和应用。

将通过学生对课程理解和运用的考核来评估学生的学习成果,如口头报告、书面报告、小组讨论、考试等。

参考书目1.胡伟. 会计学基础[M]. 清华大学出版社, 2012.2.李建国. 会计概论[M]. 高等教育出版社, 2014.3.张霞, 刘丽英. 会计学[M]. 高等教育出版社, 2013.4.邓立平. 会计基础[M]. 高等教育出版社, 2014.总结本课程为具备英语基础的学生提供了一门覆盖面广、内容丰富的双语版会计课程。

会计学基础英文版第十一版课程设计

会计学基础英文版第十一版课程设计

会计学基础英文版第十一版课程设计一、课程目标本课程旨在通过学习,让学生掌握会计学基础理论和实践技能,具备完整的会计信息处理能力,培养良好的会计职业素养。

二、课程内容1. 会计学基础理论本部分主要介绍会计学的基本概念、会计科目、会计凭证、账户、账簿、会计报表等内容,让学生了解会计学基础理论。

2. 会计信息处理基础本部分主要介绍会计信息处理的基础知识,包括现金流量表、资产负债表、利润表等,让学生掌握会计信息处理的基本方法。

3. 会计实务本部分主要介绍会计核算和会计处理实务,包括企业日常会计处理、财务报表编制和分析、会计审计、会计税务等内容,让学生掌握实际会计工作中需要的技能。

三、教学方法本课程采用权威教材结合案例教学、讲授和实践相结合的教学方式。

在理论学习的同时,通过案例分析和实践操作等方式来强化学生的实践能力和应用能力。

四、教学安排总课时:48学时,每周3学时,共16周。

周次内容1-2 会计学基础理论3-4 会计科目和会计凭证5-6 账户和账簿7-8 会计报表9-10 现金流量表和资产负债表11-12 利润表和会计分录13-14 财务报表编制和分析15-16 会计审计和会计税务五、教学评估本课程将采用考试、作业、课堂表现等方式来评估学生的学习成绩。

其中,考试占50%,作业占20%,课堂表现占30%。

考试形式为闭卷,包括理论和实践两部分。

六、参考教材1.Financial Accounting (11th Edition), by Walter T. HarrisonJr. and Charles T. Horngren2.Accounting for Non-Accounting Students (10th Edition), byJohn R. Dyson3.Principles of Accounting (12th Edition), by Belverd E.Needles Jr. and Marian Powers七、教学要求1.学生需要认真听讲,积极参与课堂讨论和案例分析;2.学生需要按时完成所有作业,课后认真复习;3.学生需要遵守学术规范,严禁抄袭和剽窃;4.学生需要保持良好的学习状态和学习态度。

基础会计教案语言大学英语

基础会计教案语言大学英语

Objective: To introduce students to the fundamental concepts and terms of basic accounting in English, and to develop their ability to understand and communicate basic accounting information.Duration: 1 hourMaterials:- Projector and screen- Handouts with key terms and examples- Whiteboard and markers- Accounting textbooks or online resourcesActivities:I. Introduction (10 minutes)1. Greeting and Introduction- Greet the students and introduce yourself.- Briefly explain the importance of accounting in business and finance.2. Objectives for the Lesson- Explain the objectives of the lesson, which include understanding basic accounting terms and concepts.II. Presentation of Key Terms (20 minutes)1. Assets- Define assets as resources owned by a company that have economic value.- Provide examples: cash, equipment, inventory, property.2. Liabilities- Define liabilities as obligations of a company to pay debts or fulfill promises.- Provide examples: accounts payable, loans, taxes payable.3. Equity- Define equity as the residual interest in the assets of the entity after deducting liabilities.- Explain that equity is also known as owner's equity or shareholders' equity.4. Revenue- Define revenue as the income earned by a company from its primary business activities.- Provide examples: sales revenue, service revenue.5. Expenses- Define expenses as the costs incurred by a company in the process of generating revenue.- Provide examples: salaries, rent, utilities, cost of goods sold.III. Exercises (15 minutes)1. Match the Terms- Provide a list of key terms and a list of their definitions. Ask students to match the terms with their correct definitions.2. Example Analysis- Show a simple balance sheet and income statement. Ask students to identify the assets, liabilities, equity, revenue, and expenses.IV. Group Discussion (10 minutes)1. Case Study- Present a short case study related to basic accounting, such as a company's financial statements.- Divide the class into small groups and ask them to discuss the financial health of the company based on the provided information.2. Reporting Back- Each group reports back to the class, summarizing their findings and discussing any challenges they faced.V. Conclusion and Homework (5 minutes)1. Summary- Summarize the key points discussed in the lesson.2. Homework Assignment- Assign a reading from the textbook or online resources on basic accounting principles.- Ask students to complete a practice problem set related to the key terms and concepts covered in the lesson.Assessment:- Participation in class discussions- Completion of the homework assignment- Performance on a short quiz covering the key terms and concepts introduced in the lesson.Additional Notes:- Encourage students to ask questions and provide clarifications throughout the lesson.- Use visual aids, such as diagrams and charts, to enhance understanding.- Provide additional resources for students who may need further assistance with the material.。

基础会计英文版教学设计

基础会计英文版教学设计

基础会计英文版教学设计1. IntroductionThe teaching of accounting is vital in today’s fast-paced business environment. Students need to understand the basic concepts and principles of accounting and develop critical thinking skills to apply the theories to various real-life scenarios. This document outlines a teaching plan for basic accounting in an English language environment.2. ObjectivesThe objectives of this course are to:1.Introduce students to the basic principles ofaccounting2.Develop students’ analytical s kills to interpretfinancial statements3.Develop students’ communication skills inexpressing accounting concepts in English4.Apply the concepts and theories covered in thecourse to practical business scenarios5.Enhance students’ understanding of the account ingprofession and its ethical considerations3. Course Outline3.1 Course OverviewThis course ms to provide students with a solid understanding of fundamental accounting concepts and techniques. The course will cover the following topics: •The accounting equation•Recording financial transactions•The trial balance•Adjusting entries•Financial statements•The statement of cash flows•Inventory valuation•Depreciation and amortization•Liabilities and equity•Revenues and expenses•Financial statement analysis•Accounting ethics and professionalism3.2 Course ScheduleWeek Topic RequiredReading SupplementaryMaterialsAssignments1 Introduction to Chapter 1 Business News QuizReading Materials Accounting Articles2 The AccountingEquation Chapter 2 Real-lifefinancialstatementsHomework3 RecordingFinancialTransactionsChapter 3 Case studies Quiz4 The Trial Balance Chapter 4 VideotutorialsHomework5 Adjusting Entries Chapter 5 Business NewsArticlesQuiz6 FinancialStatements Chapter 6 Real-lifefinancialstatementsHomework7 The Statement ofCash FlowsChapter 7 Case studies Quiz8 InventoryValuation Chapter 8 VideotutorialsHomework9 Depreciation andAmortization Chapter 9 Business NewsArticlesQuizReading Materials10 Liabilities andEquity Chapter10Real-lifefinancialstatementsHomework11 Revenues andExpenses Chapter11Case studies Quiz12 FinancialStatementAnalysis Chapter12VideotutorialsHomework13 Accounting EthicsandProfessionalism Chapter13Business NewsArticlesQuiz14 Review andEvaluation ReviewallchaptersReviewquestions andexercisesFinal exam4. Teaching Strategies4.1 LecturesLectures will be used to introduce new concepts and theories. These will be conducted in English to enhance students’ language skills and familiarity with accounting terminology.4.2 Case StudiesCase studies will be used to analyse and interpret real-life business scenarios. These cases will be designed to stimulate critical thinking and problem-solving skills.4.3 HomeworkHomework assignments will be used to reinforce the concepts and theories covered in class. These assignmentswill be graded and contribute to the final course grade.4.4 QuizzesQuizzes will be given after each topic to ensure students have a strong understanding of the concepts covered. These quizzes will be graded and contribute to the final course grade.4.5 Final ExamThe final exam will cover all topics covered in the course and will test students’ understanding and application of accounting concepts in English.5. AssessmentThe assessment will include a range of methods to evaluate students’ understanding of the course material, includinghomework assignments, quizzes, and a final exam. The breakdown of grades is as follows:Assessments WeightingHomework Assignments 30%Quizzes 30%Final Exam 40%6. ConclusionThis teaching plan ms to provide students with a comprehensive understanding of fundamental accounting concepts and techniques. The course will be conducted in English to enhance students’ language skills and familiarity with accounting terminology. A range of teaching strategies will be employed to stimulate critical thinking and problem-solving skills. The assessment will be based on a combination of homework assignments, quizzes, and a final exam.。

会计英语基础会计双语版第三版课程设计

会计英语基础会计双语版第三版课程设计

会计英语基础会计双语版第三版课程设计课程概述本课程旨在帮助学习者通过学习会计基础及相关的英语词汇和知识,提高其会计领域的语言沟通和理解能力。

本课程结合了会计和英语学习,以基础会计知识和英语双语教学为主线,融入实际案例分析和交际技巧演练,以提升学习者职业素养,为他们未来的职场发展打下良好的基础。

教材与参考书目•《会计学原理》(第五版,朱进主编,高等教育出版社)•《会计英语基础教程》(第二版,谢宙斌主编,外语教学与研究出版社)课程目标通过学习本课程,学生应当能够:1.熟悉会计基本概念和原则;2.掌握会计基础知识和常用会计报表;3.熟练掌握英语中与会计相关的词汇和表达方式;4.能够运用所学会计知识和英语技能进行语言沟通和理解。

教学内容第一章会计学概述•会计定义及原则•会计发展历程•会计职业道德第二章会计制度与核算•会计核算及其方法•会计科目•会计凭证第三章资产负债表及附注•资产负债表及其基本结构•资产、负债和所有者权益的概念•资产负债表的编制方法和分析第四章利润表及附注•利润表的结构和内容•利润的概念和计算方法•利润表和资产负债表的关系第五章现金流量表•现金的概念和种类•现金流量表的概念及编制方法•现金流量表编制中的注意事项和分析技巧第六章会计报表分析•报表分析和评价的基本方法•资产负债表和利润表分析•财务指标分析的基本概念第七章会计英语初步•会计英语基础语法•常用会计英语词汇•会计英语常用表达方式第八章会计英语应用•会计英语交际技巧和实践•会计英语书写规范和常见错误•会计英语案例分析和应用教学方法•理论学习:讲授会计基础知识和英语规则,并结合相关案例进行解析和应用。

•实践演练:进行英语口语和书写的练习,增加学生语言自信心和实战能力。

•课外自主学习:为了提高学生的自主学习能力,鼓励学生自主查找学习资料和进行课外习题练习。

成绩考核•平时成绩占比:30%•个人作业成绩占比:20%•期中考试成绩占比:25%•期末考试成绩占比:25%课程总结本课程旨在培养学生在会计领域的语言沟通和理解能力,通过学习会计基础及相关的英语知识,提高其职场竞争力。

会计英语双语简明版课程设计

会计英语双语简明版课程设计

会计英语双语简明版课程设计课程背景本课程旨在提高学生的会计英语水平,帮助学生掌握会计领域的专业术语和工作技能。

本课程适用于有一定英语基础的学生,特别是财务、会计等相关专业的学生。

通过本课程的学习,学生将能够更加流利地与国际化的企业及其工作人员进行沟通。

课程目标1.掌握会计领域的英语专业术语和工作技能;2.能够有效地与国际化企业及其工作人员进行沟通;3.培养学生的英语听、说、读、写能力;4.增强学生的跨文化交际能力。

课程安排第一周:会计基础课程内容:1.会计的基本概念和机构;2.财务报表的基本结构;3.会计核算的基本原则;4.会计的分录和账户。

作业:1.阅读相关英文资料,熟悉会计基础知识;2.背诵相关英语单词和短语;3.完成相关练习题。

第二周:财务报表课程内容:1.资产负债表和现金流量表的基本结构;2.利润表和综合收益表的基本结构;3.财务报表的准备和汇报;4.财务指标的分析和解读。

作业:1.阅读相关英文资料,熟悉各类财务报表的结构和内容;2.背诵相关英语单词和短语;3.完成相关练习题。

第三周:成本会计课程内容:1.成本会计的基本概念和方法;2.不同成本核算方法的优缺点;3.作业成本和制造成本的核算方法;4.生产成本和销售成本的核算方法。

作业:1.阅读相关英文资料,熟悉成本会计的基本概念和方法;2.背诵相关英语单词和短语;3.完成相关练习题。

第四周:管理会计课程内容:1.管理会计与财务会计的区别;2.预算和预测的制定和分析;3.经济利润和资本投资的评价方法;4.税务规划和风险管理的基本方法。

作业:1.阅读相关英文资料,熟悉管理会计的概念和方法;2.背诵相关英语单词和短语;3.完成相关练习题。

课程评估本课程采用多种形式的评估方式,包括课堂参与、作业、小组项目、期末考试等。

其中,期末考试占总成绩的50%。

学生要求学生需要具备一定的英语水平和会计基础,积极参与课堂讨论和互动,认真完成作业和小组项目,并按时参加考试。

会计英语-财务会计双语版第二版教学设计 (2)

会计英语-财务会计双语版第二版教学设计 (2)

会计英语-财务会计双语版第二版教学设计
一. 教学目的
本教学旨在提高学生在会计英语领域的理解与应用能力,培养学生对财务会计基本概念和技能的掌握能力,增强学生的语言沟通能力和跨文化交际能力。

二. 教学内容
1.会计基本知识
•会计概念和原则
•会计周期和会计记录
•资产、负债、所有者权益、收入和费用
2.财务报表和分析
•资产负债表、利润表和现金流量表
•财务比率和分析方法
3.会计凭证和账务处理
4.税务法规和税务会计
5.国际财务报告准则和会计伦理
三. 教学方法
本课程采用双语教学和任务型教学相结合的方法,引入真实的财务会计案例进行教学。

学生在语言培训的基础上,通过模拟实践、课堂
1。

基础会计(双语)教案

基础会计(双语)教案

课 程 教 案2014——2015学年第二学期2014课程名称:会计英语课程性质:必修课授课班级:涉外会计授课教师:杨舒教师所属系(部):商贸系总 学 时:40周 学 时:2Part1 Basic of accounting教学方法:讲授法、实例法教学方法:讲授法、实例法教学目的:教学目的:u 掌握资产、负债和所有者权益的会计含义掌握资产、负债和所有者权益的会计含义u 掌握复式记账、货币计量、会计实体、持续经营以及资产计量原则掌握复式记账、货币计量、会计实体、持续经营以及资产计量原则 u 熟悉资产负债表的特征熟悉资产负债表的特征u 了解资产负债表的主要科目了解资产负债表的主要科目重点和难点:重点和难点:重点:重点:1.Four basic financial statements2. Six elements of accounting3.Concepts that govern all accounting难点:难点:1.Concepts that govern all accounting学时分配:4课时课时讲课4课时课时参考书目:参考书目:1、 《基础会计》《基础会计》20062006年7月第2版 金跃武主编金跃武主编高等教育出版社高等教育出版社2、 《企业会计准则》(财政部文件)《企业会计准则》(财政部文件)20062006年 中国财政经济出版社中国财政经济出版社3、 《基础会计与实务》《基础会计与实务》20052005年7月第2版 李惠芝主编李惠芝主编清华大学出版社清华大学出版社4、 《基础会计》《基础会计》 20052005年7月第2版 薛洪岩主编薛洪岩主编薛洪岩主编立信会计出版社立信会计出版社立信会计出版社5、 《初级会计实务》(全国会计专业技术资格考试用书) 2004年9月第1版 中 国财政经济出版社国财政经济出版社Part 1 Basic of accounting1. What is accounting and its role in BusinessAccounting branches2. Financial statementsn Balance sheetn Income statementn Statement of cash flowsn Statement of changes in equityAssets n Assets are valuable resources owned by the entity.n Liabilities and equity show the sources of assets. Liabilitiesn Liabilities are the entity’s obligations to outside parties who have furnished resources. n Creditors Creditors——who have a claim against the assets in the amount shown as the liabilities. Equityn Paid-in capital: provided by equity investorsn Retained earnings: generated from profitsn Equity investors have only a residual claim.3. Concepts that govern all accounting (会计核算的基本概念)(1) The dual-aspect concept复式记帐概念复式记帐概念The fundamental accounting equation:Assets = Liabilities + Equity 复式记帐特点复式记帐特点ü 在两个或两个以上相互联系的账户中记录一项经济业务,在两个或两个以上相互联系的账户中记录一项经济业务,以反映资金运动的来龙去脉。

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《会计学基础》教案时间:周一第二大节(上午9:40---10:25;10:30---11:15)单周周四第一大节(上午7:50---8:35;8:40---9:25)地点:康庄506 学时:48班级:会05-1.2.3.4 学分:3答疑时间:周一上午:11:15---12:00考试方式:英文。

闭卷考试时间:第21周周四第三大节成绩评定:平时成绩20%,考试成绩80%。

Part 1 Basic Concepts and the Balance Sheet所需课时:3课时课程目标:1.让学生对“会计”一词有初步的认知,明确会计在现代经济社会中的作用。

2.了解财务报表的作用,明确资产负债表的基本构成要素;3.对会计基本要素:资产。

负债和所有者权益有初步认识;并正确理解和运用三者之间的关系。

4.了解三个会计基本原则的含义及对意义。

---复式记账原则---货币计量原则。

---会计主体原则。

课程设计:第一课程段:师生交流(30分钟)1.通过点名及自我介绍与学生沟通,相互认识。

并询问同学选择学系会计专业的理由以及对会计的认识程度,通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。

Q::What ‘s your name?Where are you come from?What’s you hobby?Are you interesting in Accounting?Why you chose accounting be your major?2.在交流的基础上,列举国内外企业的实例,以及会计于其他学科之间的联系,阐述学好会计的重要性。

Q:Would you please tell me what accounting is?3.介绍目前国内、国外与会计专业有关的职业及考试类别,增强学生学好该课程的信心,提高学生今后学习的主动性、自觉性。

Q:Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company?4.向学生介绍所选教材的特点及使用方法,让学生掌握正确的学习方法,便于学生课后自学,提高学习效果。

Text book : Introduction How to use this book参见part 1 .ppt第二课程段:教师讲解(60分钟)1.以教材内容为主讲授相关概念,注意讲授中尽量结合日常生活中的事例,使抽象的概念变得浅显易懂。

Key Terms:accounting , financial statement, balance sheet, accounting element,assets, liabilities , equity , accounting equation,the dual-aspect concept , creditor, investor,the money-measurement concept, the entity concept.2.依据教材特点,边讲边练。

从1-1至1-55,共55小段。

具体内容参见教材及幻灯片。

第三课程段:学生实战(35分钟)1.对教材中出现的实例,由学生自己动手解决问题。

如:1-15,1-16,1-20,1-22,1-23,1-28,1-35,1-36,1-44,etc.2.教师提供部分练习素材,供学生讨论、练习。

并找两名同学在黑板上练习。

3.教师总结本章重点、难点,再次讲解学生在实务练习中存在的问题。

第四课程段:布置课后作业(10分钟)Homework:✶Review Part 1✶Complete Post text 1 on page 229 by yourself✶Check the answer on page 245.✶Review Part 1 again.✶Do exercises 1 to 4.✶Please preparing Part 2 .Exercise 11.June has a business with assets in the amount of $60,000 and liabilities that total$35,000.What is the amount of her owner’s equity?2.Black’s business has assets of $80,000 and owner’s equity of $42,000. How much are theliabilities of his company?3.Sharla Knox’s has a business with liabilities that total $21,000 and owner’s equity in theamount of $72,000. What is the total of the assets?Exercise 2Dan Pike’s company has the following account balance as of October 31, 2001:Cash $ 25,000 Accounts Payable $ 5,000Equipment 50,000 Dan Pike, capital 100,000Automobile 36,780 Dan Pike, Drawing 15,000Retained earnings 21,780Required:Prepare a balance sheet in account form as of October 31, 2001.Exercise 3The total assets and total liabilities of Toys“R”Us Inc.and Estee Lauder Companies Inc. follow.Toys‘‘R’Us Estee Lauder Companies(in millions) (in millions)Assets $8,003 $3,219Liabilities 4,585 1,867Required:Determine the stockholders’ equity of each company.Exercise 4Determine the missing amounts (in millions)for the 2001 balance sheets (summarized below) for The Limited Inc.,Federal Express Corporation,and Eastman Kodak Co.Federal EastmanThe Limited Express KodakAssets $4,088 (b) $13,362Liabilities (a) $5,323 10,468Stockholders’ equity 2,317 4,248 (C)Part 2 More About the Balance Sheet所需课时:3课时授课时间:2005.9.29 10.10课程目标:1.理解并掌握以下会计原则:--- 持续经营原则--- 资产计价原则成本(历史成本)市价(公允价格)2.进一步了解和认识资产负债表3.明确资产负债表各具体项目的含义--课程设计:第一课程段:复习前章要点(20分钟)1.会计的定义及特点2.资产负债表的基本要素3.会计基本要素的概念4.会计等式5.3个会计原则第二课程段:教师讲解(70分钟)1以教材内容为主讲授相关概念,并结合企业是计和日常生活中的实例,使抽象的概念变得浅显易懂。

Key Terms:The going-concern concept, fair value, monetary assets,The asset-measurement concept, cost, nonmonetary assets,current assets, cash, market securities,noncurrent assets, securities, inventories,account receivable , promissory note, tangible assets,note receivable , prepaid expenses, intangible assets,patents and trademarks, current liabilities, long-term debtgoodwill, noncurrent liabilities, paid-in capital,property, bank loan payable, retained earning,estimated tax liabilities, current ratio.2 结合教材特点,注意让学生在练习中掌握和理解资产负债表的意义、目的。

从2-1至2-83,共83小段。

具体内容参见教材及幻灯片。

3.举例说明已涉及的5个会计原则在实际会计工作中的影响。

第三课程段:学生实战(40分钟)1. 完成教材中提供的所有练习。

并结合中文教材的内容,使学生了解我国会计与外国会计科目名称的不同。

2. 教师提供有一定难度的案例,让学生讨论,发表自己的见解。

3.对本章知识点、重点进行归纳总结。

第四课程段:总结并布置课后作业(5分钟)Homework:●Review Part 2●Please finished Post test 2●阅读《会计学基础》教材:第一章总论第二章会计要素与会计等式熟记本章第四节会计科目与账户P28-32的一级账户名称及性质●完成《会计学基础》教材P35 习题一、习题二●Do exercise 1●Preparing Part 3Exercise 1Jeffrey Blackwell owns an advertising agency called Blackwell & Associates.Atthe end of March, his statement of owner's equity showed an ending capital balance of $32,750 (after net income was added and withdrawals were subtracted).In addition, he has the following ending balances in the general ledger:Cash $22,250Supplies $4,000Equipment $18,000Accounts Payable $7000Notes Payable $4,500Required:Prepare a balance sheet and report form for March 31,2004.Part 3 Balance Sheet Changes; Income Measurement所需课时:3课时课程目标:1.学习几种经济业务的类型;2.各种经济业务类型的变化对峙产负债表平衡关系的影响3.了解损益表的结构及特点,理解损益表对信息使用者的作用。

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