会计学企业决策的基础财务会计分册英文版第十七版教学设计 (3)

Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition - Teaching Design Introduction

Financial accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making economic decisions. Financial statements are the primary output of financial accounting and are used by various stakeholders to make decisions. Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is a textbook designed to help students understand the principles of financial accounting.

This teaching design will focus on the key themes of the textbook and provide guidance on how to teach the material effectively. The design is suitable for instructors who teach financial accounting as a course at the undergraduate or graduate level.

Key Themes

The textbook covers a broad range of topics related to financial accounting. Some of the key themes that run through the book include: Financial Statements

The primary objective of financial accounting is to provide information that is useful in making economic decisions. The financial statements are the primary output of financial accounting. They include the income statement, balance sheet, and cash flow statement. The income statement shows the amount of revenue, expenses, and net income or loss

for a specified period. The balance sheet shows the assets, liabilities, and equity at a particular point in time. The cash flow statement shows the inflow and outflow of cash for a specified period.

Accounting Cycle

The accounting cycle is the process of recording, classifying, and summarizing financial transactions to produce financial statements. The steps in the accounting cycle include analyzing transactions, recording journal entries, posting to the ledger, preparing a trial balance, adjusting entries, preparing an adjusted trial balance, preparing financial statements, and closing the books.

Financial Analysis

Financial analysis is the process of using financial information to make economic decisions. Techniques used in financial analysis include ratio analysis, trend analysis, and vertical and horizontal analysis. Financial analysis is used by various stakeholders, including investors, creditors, and management, to make decisions.

Teaching Design

The following section provides guidance on how to teach the material in Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition.

Learning Objectives

Before teaching each chapter, instructors should set clear learning objectives for their students. The learning objectives should be specific, measurable, achievable, relevant, and time-bound. By setting