Intermediate Accounting (New Mexico State University)ch07

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1总论精品PPT课件

■ 会计基础——权责发生制
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中级财务会计 1 总论 Intermediate Accounting
1 总论
（三）财务会计的目标
■ 财务会计的目标要解决的问题： ■ 向谁提供财务信息 ■ 提供什么样的财务信息 ■ 提供信息的目的是什么 ■ 如何提供信息
■ 两大流派：受托责任学派和决策有用学派
取消——配比、支出划分原则
合并——可比性、一贯性
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1 总论
中级财务会计 1 总论 Intermediate Accounting
可靠性
涵义：基本准则第12条企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整
管理活动论学派将会计视为一种管理活动，并且使用了“会计管理”的概念。会计管理活动论认为会计不仅是管理经济的工具，而且它本身就具有管理职能，是人们从事的一种管理活动，会计管理是经济管理活的重要组成部份。
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中级财务会计 1 总论 Intermediate Accounting
1 总论
会计学科基本结构
盈利性组织（企业）
提供财务报告
财务会计
外
（对外报告会计)
部
审
信
财成
计
息
务本
使
管管理理
会计师事务所和CPA
用者
会
计
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1 总论
中级财务会计 1 总论 Intermediate Accounting
（二）会计基本假设与会计基础

Intermediate Accounting (New Mexico State University)ch05

Liquidity Solvency Financial flexibility
Balance Sheet: Limitations
• • •
•
Most assets and liabilities are stated at historical cost. Judgments and estimates are used in determining many of the items. The balance sheet does not report items that can not be objectively determined. It does not report information regarding off-balance sheet financing.
Chapter 5: Balance Sheet and Statement of Cash Flows Systems
5. Identify major disclosure techniques for the balance sheet. 6. Indicate the purpose of the statement of cash flows. 7. Identify the content of the statement of cash flows. 8. Prepare a statement of cash flows. 9. Understand the usefulness of the statement of cash flows.
Intermediate Accounting, 11th ed. Kieso, Weygandt, and Warfield
Chapter 5: Balance Sheet and Statement of Cash Flows Systems

Intermediate Accounting (New Mexico State University)ch09

Valuation Basis: Relative Sales Values
• Relative sales values are an appropriate basis, when basket purchases are made. • Basket purchases involve a group of varying units. • The purchase price is paid as a lump sum amount. • The lump sum price is allocated to units on the basis of their relative sales values.
Recording the Decline in Market Value
Under the direct method:
COGS
Inventory
Under the indirect (allowance) method:
Loss Allowance (contrainventory acct.)
B,000 $425,000
$ 44,118
$ 58,824 $125,000 (rd.)
Purchase Commitments
• Formal, non-cancelable purchase contracts are not recognized in the accounts but should be disclosed. • If it is expected that execution of the contract will result in a loss, then recognition of the loss is appropriate.

Intermediate Accounting (New Mexico State University)ch08

Inventory Control
Inventory control is important for:
1. Ensuring availability of inventory items 2. Preventing excessive accumulation of inventory items
Intermediate Accounting, 11th ed. Kieso, Weygandt, and Warfield
Chapter 8: Valuation of Inventories: A Cost Basis Approach
Prepared by Jep Robertson and Renae Clark New Mexico State University
Items to be Included in Inventory
Legal title to goods typically determines inclusion.
The following goods are included in “seller’s” inventory:
1. 2. 3. 4. 5.
Perpetual Method
• Purchases are debited to Inventory account • Freight-in, Purch. R & A and Purch. Disc. are recorded in Inventory account. • Debit COGS and credit Inventory account for each sale.
Cost of goods available
Cost of goods sold Ending inventory

Intermediate Accounting (New Mexico State University)ch16

• the intrinsic method, or • the fair value method (preferred method)
Stock Options: Important Dates
Work start date Grant date Options are granted to employee Vesting date Date employee can first exercise options Exercise date Employee exercises options Expiration date Unexercised options expire
• Cost of induced conversions is a period • Conversion is initiated by security
Conversion of Debt: Example
Given: • One $1,000 bond, issued at $45 premium • The bond is convertible into 10 common shares of $10 par • At conversion: unamortized premium is $30 Record the conversion using the book value method.
Stock Warrants: Concepts
• Stock warrants entitle the holder to acquire
•
• • •
additional common stock within a stipulated period at a specified price. Typically have a dilutive effect on EPS. Cash is received by issuer upon exercise. May be issued independently or with another security. Stock warrants are also known as stock options.

Intermediate Accounting (New Mexico State University)ch20

Benefit and Contribution Plans: A Comparison
Contribution Plans • Employer contributions are defined • Retiree benefits depend on fund performance Benefit Plans • Retiree benefits are a fixed amount
Flow of Cash among Pension Plan Participants
Types of Pension Plans
•
•
•
Accounting Standard: “SFAS 87: Accounting for Pension Plans” [1985] A pension plan provides benefits to retirees for services provided during employment. There are defined contribution and defined benefit plans.
Defined Contribution Plans
• Employer contributes a defined sum to a
• •
•
•
(third party) plan trust. Plan accumulates assets and makes distributions to retirees. Employer’s pension expense is equal to annual contribution needed (employees are beneficiaries). If contribution made is less than pension expense, employer accrues a liability. If contribution > expense, employer accrues an asset.

Intermediate Accounting (New Mexico State University)ch01

Characteristics of Financial Accounting
• Accounting identifies, measures and communicates financial information. • This information is about economic entities. • Information is communicated to interested parties such as investors, creditors, unions and governmental agencies.
Corrective steps include the setting up of the: • SEC Practice sections and • Public Oversight Board.
International Accounting Standards
• The International Accounting Standards Committee (IASC) was formed in 1973. • The objective was to narrow divergence in international financial reporting. • There are many similarities between U.S. and International accounting standards. • The concern is that international standards may not be as rigorous as U.S. standards.
Generally Accepted Accounting Principles (GAAP)

IntermediateAccounting第2册课程设计 (2)

Intermediate Accounting 第2册课程设计1. 简介本文档是Intermediate Accounting第2册课程设计的说明。

Intermediate Accounting是会计专业的一门重要课程，通过引入更高级的会计概念和原则，深入学习各种财务报表及相关问题的处理方法，帮助学生提高其会计知识和能力。

本课程设计旨在帮助学生更好的理解Intermediate Accounting的相关知识，提高其学习成绩。

2. 课程设计内容课程设计内容包括以下几个方面：•理论学习：通过系统化的教学，讲解Intermediate Accounting的相关概念和原则，包括财务报表的研究、现金流量表的编制、会计估计、收入与成本的识别等。

•实践操作：通过实践课堂，学生将学到的理论知识运用到实践中，加深其对Intermediate Accounting的理解和掌握。

•个人或小组项目：学生将分别完成一个关于Intermediate Accounting的个人或小组项目，从而锻炼其团队协作能力和分析判断能力。

3. 课程教学方法课程将采用多种教学方法，包括但不限于以下几种：•讲授法：通过系统化的教学，讲解Intermediate Accounting的相关概念和原则。

•实践法：在课程教学过程中添加案例分析，让学生将学到的理论知识应用到实际问题中去解决。

•个人或小组项目：学生将分别完成一个关于Intermediate Accounting的个人或小组项目，从而锻炼其团队协作能力和分析判断能力。

4. 课程设计目标•通过Intermediate Accounting的学习和实践，提高学生的会计知识和能力。

•坚定学生的会计职业信心，为学生拓展职业领域提供基础。

•提高学生对Intermediate Accounting理论的理解和应用，为学生未来的工作奠定坚实的基础。

•锻炼学生的团队协作能力、独立思考能力和分析判断能力，为学生今后的职业生涯打好坚实的基础。

intermediate-accounting课件 (15)

LEARNING OBJECTIVES
After studying this chapter, you should be able to:
Discuss the characteristics of the corporate form of organization.
Identify the key components of stockholders’ equity. Explain the accounting procedures for issuing shares of stock. Describe the accounting for treasury stock. Explain the accounting for and reporting of preferred stock.
INTERMEDIATE
kieso weygandt warfield
team for success
Intermediat ACCOUNTING Intermediat e e Accounting Accounting
Prepared by Coby Harmon Prepared by Prepared by University of California, Santa Barbara Coby Harmon Harmon Westmont College SantaCoby University of California, Barbara University of California, Santa Barbara Westmont College
6.
7. 8. 9.
Describe the policies used in distributing dividends.

Intermediate Accounting (New Mexico State University)ch13

Income taxes payable are:
• Payable to governmental agencies. • Based on taxable income. • Not levied on partnerships or soleproprietorships.
Employee-Related Liabilities
Current Maturities of Long-Term Debt
The portion of long-term debt maturing within the next fiscal year is reported as a current liability. Long-term debts should not be reported as current liabilities if:
1. they are retired by assets not classified as current assets 2. they are refinanced by new issues of debt 3. they are converted into capital stock.
Short-Term Obligations Expected to be Refinanced
Contingency: Defined
An existing condition, situation, or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) that will ultimately be resolved when one or more future events occur or when such event or events fail to occur.

Intermediate Accounting (New Mexico State University)ch24

• whether a given transaction should be disclosed • what format this disclosure should take
Types of Financial Information
Increase in Reporting Requirements
Reportable Segments
Criterion
• Segment revenue
• •
Thresholds
Is more than ten percent of the combined revenue of all operating segments Is ten percent or more of the greater of: the combined profit of all operating segments not showing a loss, or the combined loss of all operating segments reporting a loss Ten percent or more of the combined assets of all operating segments
• • • • • Inventory Deferred taxes PPE Contingencies and commitments Changes in accounting policies
Disclosure of Special Transactions or Special Issues
Reportable Segments
An operating segment is identified as a reportable segment if it satisfies one or more of the following criteria:

Intermediate Accounting (New Mexico State University)ch04

Irregular Item: Discontinued Operations
Discontinued operations refer to the disposal of a segment. To qualify:
• The segment must be a distinct line of business • Its assets and operations must be distinguishable from other assets and operations. • A distinction is made between: the segment’s results of operations and the disposal of the segment’s assets
An accounting change results when:
• a new principle, different from the one in use, is adopted. • The effect of the change is to be disclosed after extraordinary items. • A change in principle is to be distinguished from a change in estimate. • A change from FIFO to LIFO method in inventory costing is an example.
The Single Step Income Statement
• This statement presents information in broad categories. • Major sections are Revenues and Expenses. • The Earnings per Share amount is shown at the bottom of the statement. • There is no distinction between operating and non-operating activities.

Intermediate Accounting (New Mexico State University)ch17

Type of Transfer From Available for Sale to Held to Maturity Measurement Basis Impact of Transfer on Stockholders’ Equity Impact of Transfer on Net Income None
Trading Securities
Available for Sale
Held-toMaturity
Record at fair value
M.V.changes recorded as part of income
Record at fair value
M.V.changes recorded as part of equity
Unrealized gains or losses at date of transfer are recognized in income.
Transfers Between Categories
Type of Transfer
From Available for Sale to Trading
Chapter 17: Investments
After studying this chapter, you should be able to:
1. Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. 2. Understand the procedures for discount and premium amortization on bond investments. 3. Identify the categories of equity securities and describe the accounting and reporting treatment for each category.

Intermediate Accounting (New Mexico State University)ch02

Intermediate Accounting, 11th Edition Kieso, Weygandt, and Warfield
Chapter 2: The Conceptual Framework
Prepared by Jep Robertson and Renae Clark New Mexico Sate University Las Cruces, New Mexico
Conceptual Framework for Financial Reporting
Basic Objectives of Financial Reporting
To provide information: • about economic resources, the claims on those resources and changes in them. • that is useful to those making investment and credit decisions. • that is useful to present and future investors, creditors in assessing future cash flows. • to individuals who reasonably understand business and economic activities.
Statements of Financial Accounting Concepts
• The FASB has issued seven Statements of Financial Accounting Concepts (SFACs) to date (Statements 1 through 7.) • These statements set forth major recognition and reporting issues. • Statement 4 pertains to reporting by nonbusiness entities. • The other six statements pertain to reporting by business enterprises.

IntermediateAccounting第十六版课程设计

Intermediate Accounting第十六版课程设计一、课程信息1.1 课程名称Intermediate Accounting1.2 课程代码ACCT 3211.3 学分3学分1.4 先修课程Principles of Accounting1.5 任课教师XXX1.6 授课语言英语二、课程介绍Intermediate Accounting是会计专业的必修课程之一，本课程旨在探究企业财务报表的编制、分析和解释。

课程内容包括：1.资产负债表编制2.现金流量表编制3.利润表和综合收益表编制4.投资与减值5.长期负债6.股权7.所得税除了以上课程内容，学生还将深入研究以下相关课题：1.财务报表分析2.会计和金融之间的区别3.财务和税务报告通过本课程的学习，学生将获得编制和分析企业财务报表的技能，同时也将更深入地了解企业财务管理和财务报告的重要性。

三、课程目标本课程的目标是帮助学生：1.熟悉会计的基本原则和技能2.理解企业财务报表的编制、分析和解释3.掌握财务报表分析的技巧4.能够分析财务和税务报表5.理解会计和金融之间的区别6.了解企业财务管理和财务报告的重要性四、教学方法本课程采用混合式教学方法，包括：1.实践演练2.互动讨论3.学生报告与分享4.个人或小组项目展示五、教学大纲章节内容课时第一章会计和财务报告环节 2 第二章企业财务报表的编制 6 第三章资产负债表编制 6 第四章现金流量表编制8 第五章利润表和综合收益表编制 6 第六章投资与减值8 第七章长期负债8 第八章股权8 第九章所得税 6 第十章财务报表分析 6 第十一章会计和金融之间的区别 6 第十二章财务和税务报告 6六、学习评估评估方式分为以下三项：1.日常表现（40%）：包括参与讨论、作业完成情况、课堂互动2.小项目（30%）：学生可个人或小组完成一个涉及课程内容的项目，并进行展示3.终结性考试（30%）：在学期末进行，测试学生对课程内容的掌握程度七、参考书目1.Kieso, D. E., Weygandt, J. J., & Warfield, T. D.(2016). Intermediate Accounting (16th ed.). Wiley.2.Spiceland, J. D., Sepe, J. F., & Nelson, M. W.(2019). Intermediate Accounting (10th ed.). McGraw-Hill Education.3.Stice, J. D., & Stice, E. K. (2016). IntermediateAccounting: Reporting and Analysis (3rd ed.). Cengage Learning.。

IntermediateAccounting第2册课程设计

Intermediate Accounting第2册课程设计1. 简介Intermediate Accounting第2册是财务会计的一门核心课程，主要包括长期负债、股权和收益、现金流量表、会计核算和分析等内容。

通过学习本课程，学生将掌握财务会计的核心概念和技能，包括财务报表分析、会计估计和应用、会计核算和准则等。

2. 目标本课程的主要目标是帮助学生：•理解长期负债的概念和性质，并能评估企业的债务风险；•掌握股权和收益的基本概念和会计处理方法，能够识别不同类型的股权和收益；•了解现金流量表的基本结构，能够分析企业的现金流量情况；•熟悉会计核算和分析的基本原理和方法，能够准确揭示企业的财务状况。

3. 教材本课程的教材为《Intermediate Accounting，第2册，第16版》，作者为Donald E. Kieso、Jerry J. Weygandt、andTerry D. Warfield。

该教材具备如下特点：•经典权威：该教材是财务会计领域的一本经典教材，自1975年以来已经历了16个版本的更新和完善，具备充分的经验和权威性；•实用性强：该教材注重将理论与实践相结合，具备实用性和可操作性；•知识丰富：该教材内容丰富、全面，涵盖了财务会计领域的核心概念和技能。

4. 教学内容本课程的教学内容安排如下：1. 长期负债•长期负债的概念和性质；•长期债券的发行、偿还和赎回；•带权债务和担保债务；•其他长期负债（租赁、退休金等）。

2. 股权和收益•股权的概念和性质；•发行股票和股票回购；•不同类型的股本和股东权益；•收益的概念和性质；•会计处理方法（实现和认可）；•不同类型的收益（销售、利息、出租等）。

3. 现金流量表•现金流量表的结构和内容；•直接法和间接法的编制方法；•现金流量表分析。

4. 会计核算和分析•会计核算的基本原理和方法；•会计估计和应用；•财务比率分析；•财务报表分析。

5. 教学方法本课程的教学采用“理论 + 实践”相结合的方法，除了讲授基本概念和理论外，还将通过案例分析、实例讲解、小组讨论等方式，引导学生思考和探究实际财务会计问题。

Intermediate Accounting (New Mexico State University)ch14

A Note on Amortization Methods
• The straight-line method allocates the same amount of discount (or premium) to each interest period. • The effective-interest method allocates the discount or premium in increasing amounts over the bond term. • However, the total discount or premium amortized is the same under both methods.
Premium on Bonds Payable
A premium is amortized either by the straight line method or the effective interest method. Interest expense is recognized as follows: Cash paid for interest: $XXX Less: Premium amortized during period: $XXX Interest expense recognized: $XXX
Beginning Period’s Carrying Value x Effective Rate at Time of Issuance
Discount/premium amortized =
The difference between interest expense and interest to be paid (plug)

Intermediate Accounting (3)

Copyright © John Wiley & Sons Canada, Ltd. 9
Types of Shares
Preferred Shares • Certain inherent rights given up or exchanged for other special rights or privileges • Preference given on
Rotman School of Management, University of Toronto
CHAPTER 15
SHAREHOLDERS’ EQUITY
After studying this chapter, you should be able to: • Discuss the characteristics of the corporate form of organization, rights of shareholders, and different types of shares. • Explain how to account for the issuance, reacquisition, and retirement of shares, stock splits, and dividend distribution. • Understand the components of shareholders’ equity and how they are presented. • Understand capital disclosure requirements. • Calculate and interpret key ratios relating to equity. • Identify the major differences in accounting between ASPE and IFRS, and what changes are expected in the near future.

Intermediate Accounting (New Mexico State University)ch10

Cost of equipment includes:
• purchase price • freight and handling charges • costs of special foundation, installation, and initial testing.
Self-Constructed Assets
• • • •
•
Interest Capitalization: Factors
Three questions must be answered:
1.
Which assets are qualifying assets?
2.
3.
What is the capitalization period?
What is the amount of interest to be capitalized?
Land Improvements, Building and Equipment
Improvements with limited lives are recorded as Land Improvements (and not as Land) Building cost includes:
• costs of materials and labor, and overhead • professional fees and building permits
Interest Capitalization: Qualifying Assets
• They must require a period of time to make them ready for use. • There are two types of qualifying assets: 1. Assets under construction for use in operations, and 2. Discrete assets intended for sale or lease.

IntermediateAccountingIFRSEdition第2册课程设计

Intermediate Accounting IFRS Edition 第2册课程设计1. 简介Intermediate Accounting IFRS Edition 第2册是会计专业学生学习财务会计的重要教材，是提高会计素养和理论能力的有效工具。

本课程设计将重点探讨课程目标、教学重点、教学内容、教学方法、考核方式等内容，帮助学生更好地掌握该教材的重点。

2. 课程目标本课程设计旨在让学生更深入地理解Intermediate Accounting IFRS Edition 第2册的内容，掌握以下能力：1.掌握财务报表分析的基本方法和技巧。

2.理解资产负债表和现金流量表的结构和信息披露要求。

3.理解损益表上各项收入和支出的会计处理方法。

4.进一步理解会计原理和会计标准，提高会计素养和理论能力。

3. 教学重点本课程设计的教学重点包括以下几点：1.增加品牌值的会计处理方法。

2.长期股权投资的会计处理方法。

3.联营企业和合营企业的会计处理方法。

4.长期待摊费用和递延所得税的会计处理方法。

4. 教学内容本课程设计主要包含以下内容：第1章常见财报研读方法1.1 财务报表分析及各种分析的方法 1.2 审定业绩分析 1.3 Unilever营运比率分析 1.4 销售及营运成本比率分析 1.5 总资产回报率和股东权益回报率分析1.6 收入、成本、利润率分析第2章长期股权投资2.1 确定长期股权投资 2.2 成本法与权益法的会计处理 2.3 股息收入的会计处理 2.4 涉及公司税务和配偶等方面的股息情况第3章联营企业和合营企业3.1 识别联营企业和合营企业 3.2 联营企业的会计处理方法 3.3 合营企业的会计处理方法 3.4 联合企业的资产负债表变化和利润表变化第4章长期待摊费用和递延所得税4.1 长期待摊费用的定义和分类 4.2 保险业长期待摊费用的相关会计处理方法 4.3 长期待摊费用的会计确认和计量 4.4 递延所得税的定义和计算方法 4.5递延所得税资产和递延所得税负债的会计处理方法5. 教学方法本课程设计的教学方法以理论讲授和案例分析为主，旨在让学生在听课、自学、讨论、案例分析等环节中灵活运用基本理论、技术和知识，充分发挥批判性思维、创造性思维和团队协作精神，逐步提高其相关能力。