西方财务会计 大纲

《西方财务会计》教学大纲课程名称：西方财务会计课程编码：B0431050适用专业及层次：财务管理本科课程总学时：36课程总学分：2理论学时：36实践学时：0先修课程：《基础会计》《财务会计》一、课程的性质、目的与任务本课程是会计学专业的双语教学课程。

其学习目的在于使学生全面、系统地理解西方国家,尤其是美国财务会计的基本理论、基本知识和方法；掌握西方企业经济业务的会计处理方法；培养和提高学生正确分析和处理西方会计实际问题的能力；毕业后能较好地适应外资企业会计工作的需要。

学习本课程，要求学生理解西方财务会计的概念、特征、目标、基本假设、基本原则等基本理论；掌握西方企业经济业务所引起的资产、负债、所有者权益、收入、费用、利润六大会计要素增减变化及其结果的会计处理方法和程序；能运用西方财务会计学的基本理论、知识和方法，正确分析和解决涉外会计核算中的各种实际问题。

二、教学内容、教学要求及教学重难点Chapter1 Introduction to Accounting and Business【教学内容】the nature of a business.；the role of accounting in business；the importance of business ethics and the basic principles of proper ethical conduct；Describe the profession of accounting；the development of accounting principles and relate them to practice；the accounting equation and define each element of the equation.；how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 【教学要求】1.Describe the nature of a business.2. Describe the role of accounting in business.3. Describe the importance of business ethics and the basic principles of proper ethical conduct.4. Describe the profession of accounting.5. Summarize the development of accounting principles and relate them to practice.6. State the accounting equation and define each element of the equation.7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation8. Describe the financial statements of a proprietorship and explain how they interrelate.9. Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions.【教学重难点】1.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation2. Describe the financial statements of a proprietorship and explain how they interrelate.3. Use the ratio of liabilities to owner’s equity to analyze the ability of a business to withstand poor business conditions.Chapter 2Analyzing Transactions【教学内容】the characteristics of an account.；the rules of debit and credit and the normal balances of accounts；Analyze and summarize the financial statement effects of transactions；Prepare a trial balance and explain how it can be used to discover errors；Discover errors in recording transactions and correct them.；Use horizontal analysis to compare financial statements from different periods.【教学要求】1.Explain why accounts are used to record and summarize the effects of transactions on financial statements.2. Describe the characteristics of an account.3. List the rules of debit and credit and the normal balances of accounts.4. Analyze and summarize the financial statement effects of transactions.5. Prepare a trial balance and explain how it can be used to discover errors.6. Discover errors in recording transactions and correct them.7. Use horizontal analysis to compare financial statements from different periods.【教学重难点】1. sumarize the effects of transactions on financial statements.2. Describe the characteristics of an account.3.Prepare a trial balance and explain how it can be used to discover errors.4..Discover errors in recording transactions and correct them.Chapter 3 The Matching Concept and the Adjusting Process 【教学内容】the matching concept relates to the accrual basis of accounting.；why adjustments are necessary and list the characteristics of adjusting entries.；Journalize entries for accounts requiring adjustment. the adjustment process and prepare an adjusted trial balance.；vertical analysis【教学要求】1. Explain how the matching concept relates to the accrual basis of accounting.2. Explain why adjustments are necessary and list the characteristics of adjusting entries.3. Journalize entries for accounts requiring adjustment.4. Summarize the adjustment process and prepare an adjusted trial balance.5. Use vertical analysis to compare financial statement items with each other and with industry averages.教学重点：1.Journalize entries for accounts requiring adjustment.2..Summarize the adjustment process and prepare an adjusted trial balance.Chapter 6 Accounting for Merchandising Businesses【教学内容】the activities of a service business from those of a merchandising business.；and illustrate the financial statements of a merchandising business.；the accounting for the sale of merchandise；the accounting for the purchase of merchandise；the accounting for transportation costs, sales taxes, and trade discounts；the dual nature of merchandising transactions.；a chart of accounts for a merchandising business.；the accounting cycle for a merchandising business.【教学要求】1.Distinguish the activities of a service business from those of a merchandising business.2. Describe and illustrate the financial statements of a merchandising business.3. Describe the accounting for the sale of merchandise.4. Describe the accounting for the purchase of merchandise.Describe the accounting for transportation costs, sales taxes, and trade discounts.6. Illustrate the dual nature of merchandising transactions.7. Prepare a chart of accounts for a merchandising business.8. Describe the accounting cycle for a merchandising business.9. Compute the ratio of net sales to assets as a measure of how effectively a business is using its assets【教学重难点】1.Describe the accounting for the sale of merchandise.2.Describe the accounting for the purchase of merchandise.3.Describe the accounting for transportation costs, sales taxes, and trade discounts.Chapter 7 Cash【教学内容】the nature of cash and the importance of internal control over cash.；basic procedures for achieving internal control over cash receipts.；basic procedures for achieving internal control over cash payments, including the use of a voucher system；the nature of a bank account and its use in controlling cash；a bank reconciliation and journalize any necessary entries；small cash transactions using a petty cash fund；how cash is presented on the balance sheet.【教学要求】2. Summarize basic procedures for achieving internal control over cash receipts.3. Summarize basic procedures for achieving internal control over cash payments, including the use of a voucher system.4. Describe the nature of a bank account and its use in controlling cash.5. Prepare a bank reconciliation and journalize any necessary entries.6. Account for small cash transactions using a petty cash fund.7. Summarize how cash is presented on the balance sheet.8. Compute and interpret the ratio of cash to current liabilities.1.Summarize basic procedures for achieving internal control over cash receipts.2. Summarize basic procedures for achieving internal control over cash payments, including the use of a voucher system.3. Describe the nature of a bank account and its use in controlling cash.4. Prepare a bank reconciliation and journalize any necessary entries.5. Account for small cash transactions using a petty cash fund.Chapter 8 Receivables【教学内容】the common classifications of receivables.；examples of internal control procedures that apply to receivables，the nature of and the accounting for uncollectible receivables；Journalize the entries for the allowance method of accounting for uncollectibles, and estimate uncollectible receivables based on sales and on an analysis of receivables；Journalize the entries for the direct write-off of uncollectible receivables；the nature and characteristics of promissory notes.；Journalize the entries for notes receivable transactions；Prepare the Current Assets presentation of receivables on the balance sheet.【教学要求】1. List the common classifications of receivables.2. Summarize and provide examples of internal control procedures that apply to receivables.3. Describe the nature of and the accounting for uncollectible receivables.4. Journalize the entries for the allowance method of accounting for uncollectibles, and estimate uncollectible receivables based on sales and on an analysis of receivables.5. Journalize the entries for the direct write-off of uncollectible receivables.6. Describe the nature and characteristics of promissory notes.7. Journalize the entries for notes receivable transactions.8. Prepare the Current Assets presentation of receivables on the balance sheet.9. Compute and interpret the accounts receivable turnover and the number of days sales in receivables.【教学重难点】1 Journalize the entries for the allowance method of accounting for uncollectibles, and estimate uncollectible receivables based on sales and on an analysis of receivables.2. Journalize the entries for the direct write-off of uncollectible receivables.3Journalize the entries for notes receivable transactions.4. Prepare the Current Assets presentation of receivables on the balance sheet.Chapter 9 Inventories【教学内容】examples of internal control procedures that apply to inventories；the effect of inventory errors on the financial statement；Describe the three inventory cost flow assumptions and how they impact the income statement and balance sheet；Compute the cost of inventory under the perpetual inventory system, using the following cost methods: first-in, first-out; last-in,first-out; average cost.；Compute the cost of inventory under the periodic inventory system, using the following costing methods: first-in, first-out; last-in, first-out; average cost；the use of thethree inventory costing methods.【教学要求】1. Summarize and provide examples of internal control procedures that apply to inventories.2. Describe the effect of inventory errors on the financial statement.3. Describe the three inventory cost flow assumptions and how they impact the income statement and balance sheet.4. Compute the cost of inventory under the perpetual inventory system, using the following cost methods: first-in, first-out; last-in, first-out; average cost.5. Compute the cost of inventory under the periodic inventory system, using the following costing methods: first-in, first-out; last-in, first-out; average cost.6. Compare and contrast the use of the three inventory costing methods.7. Compute the proper valuation of inventory at other than cost, using the lower-of-cost-or-market and net realization value concepts.8. Prepare a balance sheet presentation of merchandise inventory.【教学重难点】pute the cost of inventory under the perpetual inventory system, using the following cost methods: first-in, first-out; last-in, first-out; average cost.pute the cost of inventory under the periodic inventory system, using the following costing methods: first-in, first-out; last-in, first-out; average cost.pare and contrast the use of the three inventory costing methods.pute the proper valuation of inventory at other thanChapter10 Fixed Assets and Intangible Assets【教学内容】fixed assets and the accounting for their cost.；Depreciation；Classify fixed asset costs as either capital expenditures or revenue expenditures；Journalize entries for the disposal of fixed assets.Define a lease and summarize the accounting rules related to the leasing of fixed assets；internal controls over fixed assets；the accounting for intangible assets, such as patents, copyrights, and goodwill.；how depreciation expense is reported in an income statement, and prepare a balance sheet that includes fixed assets and intangible assets.【教学要求】1. Define fixed assets and describe the accounting for their cost.2. Compute depreciation, using the following methods: straight-line method, units-of-production method, and declining-balance method.3. Classify fixed asset costs as either capital expenditures or revenue expenditures.4. Journalize entries for the disposal of fixed assets.5. Define a lease and summarize the accounting rules related to the leasing of fixed assets.6. Describe internal controls over fixed assets.7. Compute depletion and journalize the entry for depletion.8. Describe the accounting for intangible assets, such as patents, copyrights, and goodwill.9. Describe how depreciation expense is reported in an income statement, and prepare a balance sheet that includes fixed assets and intangible assets.10. Compute and interpret the ratio of fixed assets to long-term debt.【教学重难点】pute depreciation, using the following methods: straight-line method,units-of-production method, and declining-balance method.2. Classify fixed asset costs as either capital expenditures or revenue expenditures.3. Journalize entries for the disposal of fixed assets.4. Define a lease and summarize the accounting rules related to the leasing of fixed assets.5. Describe internal controls over fixed assets.6. Compute depletion and journalize the entry for depletion.7. Describe the accounting for intangible assets, such as patents, copyrights, and goodwill.Chapter 11Current Liabilities【教学内容】Define and give examples of current liabilities.；journal entries for short-term notes payable and disclosure for the current portion of long-term debt；the accounting treatment for contingent liabilities and journalize entries for product warranties.Journalize entries for employee fringe benefits, including vacation pay and pensions.【教学要求】1.Define and give examples of current liabilities.2. Prepare journal entries for short-term notes payable and disclosure for the current portion of long-term debt.3Journalize entries for employee fringe benefits, including vacation pay and pensions.e the quick ratio to analyze the ability of a business to pay its current liabilities.【教学重难点】1.Prepare journal entries for short-term notes payable and disclosure for the current portion of long-term debt.2.Journalize entries for employee fringe benefits, including vacation pay and pensions.Chapter 12Corporations: Organization, Capital Stock Transactions, and Dividends【教学内容】the nature of the corporate form of organization；the two main sources of stockholders’equitythe ；major sources of paid-in capital；including the various classes of stockJournalize the entries for issuing stock；Journalize the entries for treasury stock transactions；State the effect of stock splits on corporate financial statements；journalize the entries for cash dividends and stock dividends.【教学要求】1 Describe the nature of the corporate form of organization.2. List the two main sources of stockholders’equity.3. List the major sources of paid-in capital, including the various classes of stock.4. Journalize the entries for issuing stock.5. Journalize the entries for treasury stock transactions.State the effect of stock splits on corporate financial statements.7. Journalize the entries for cash dividends and stock dividends.8. Describe and illustrate the reporting of stockholders’equity.9. Compute and interpret the dividend yield on common stock.【教学重难点】1.Journalize the entries for issuing stock.2.Journalize the entries for treasury stock transactions.State the effect of stock splits on corporate financial statements.3.Journalize the entries for cash dividends and stock dividends.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明采用多媒体教学，采用教学与习题相结合，并相应分组讨论。