会计学原理(英文)

《会计学原理（英文）》教学大纲
王燕祥编写
工商管理专业课程教学大纲
610 目录
Chapter 1 Accounting in Action 第一章会计实践活动 (613)
学习目标 (613)
Teaching and homework hours 教学与作业时间 (613)
Reading and References 学生必读和参考书目 (613)
Chapter 2 The Recording Process 第二章记录过程 (615)
学习目标 (615)
Teaching and homework hours 教学与作业时间 (615)
Reading and References 学生必读和参考书目 (615)
Chapter 3 Adjusting the Accounts 第三章调整账户 (617)
学习目标 (617)
Teaching and homework hours 教学与作业时间 (617)
Reading and References 学生必读和参考书目 (617)
Chapter 4 Completion of the Accounting Cycle 第四章完成会计循环 (619)
学习目标 (619)
Teaching and homework hours 教学与作业时间 (619)
Reading and References 学生必读和参考书目 (619)
Chapter 5 Accounting for Merchandising Operations 第五章商品经营活动的会计核算 (621)
学习目标 (621)
Teaching and homework hours 教学与作业时间 (621)
Reading and References 学生必读和参考书目 (621)
Chapter 6 Inventories 第六章存货 (623)
学习目标 (623)
Teaching and homework hours 教学与作业时间 (624)
Reading and References 学生必读和参考书目 (624)
Chapter 7 Accounting Information Systems 第七章会计信息系统 (626)
学习目标 (626)
Teaching and homework hours 教学与作业时间 (626)
Reading and References 学生必读和参考书目 (626)
Chapter 8 Internal Control and Cash 第八章内部控制和现金 (628)
学习目标 (628)
Teaching and homework hours 教学与作业时间 (628)
Reading and References 学生必读和参考书目 (628)
Chapter 9 Accounting for Receivables 第九章应收款项的会计核算 (630)
学习目标 (630)
Teaching and homework hours 教学与作业时间 (630)
Reading and References 学生必读和参考书目 (630)
Chapter 10 Plant Assets, Natural Resources, and Intangible Assets 第十章厂场资产、自然资源和无形资产 (632)
会计学原理（英文）
学习目标 (632)
Teaching and homework hours 教学与作业时间 (632)
Reading and References 学生必读和参考书目 (633)
Chapter 11 Current Liabilities and Payroll Accounting 第十一章流动负债和工资的核算 (634)
学习目标 (634)
Teaching and homework hours 教学与作业时间 (634)
Reading and References 学生必读和参考书目 (634)
Chapter 12 Accounting Principles 第十二章会计原则 (636)
学习目标 (636)
Teaching and homework hours 教学与作业时间 (636)
Reading and References 学生必读和参考书目 (636)
Chapter 13 Accounting for Partnerships 第十三章合伙企业的会计核算 (638)
学习目标 (638)
Teaching and homework hours 教学与作业时间 (638)
Reading and References 学生必读和参考书目 (638)
Chapter 14 Corporations: Organization and Capital Stock Transactions 第十四章公司：组织和股本交易 (640)
学习目标 (640)
Teaching and homework hours 教学与作业时间 (640)
Reading and References 学生必读和参考书目 (640)
Chapter 15 Corporations: Dividends, Retained Earnings, and Income Reporting 第十五章股利、保留盈余和收益报告 (642)
学习目标 (642)
Teaching and homework hours 教学与作业时间 (642)
Reading and References 学生必读和参考书目 (642)
Chapter 16 Long-Term Liabilities 第十六章长期负债 (644)
学习目标 (644)
Teaching and homework hours 教学与作业时间 (644)
Reading and References 学生必读和参考书目 (644)
Chapter 17 Investments 第十七章投资 (646)
学习目标 (646)
Teaching and homework hours 教学与作业时间 (646)
Reading and References 学生必读和参考书目 (646)
Chapter 18 The Statement of Cash Flows 第十八章现金流量表 (648)
学习目标 (648)
Teaching and homework hours 教学与作业时间 (648)
Reading and References 学生必读和参考书目 (648)
Chapter 19 Financial Statement Analysis 第十九章财务报表分析 (650)
学习目标 (650)
Teaching and homework hours 教学与作业时间 (650)
Reading and References 学生必读和参考书目 (650)
Chapter 20 Managerial Accounting 第二十章管理会计 (652)
611
工商管理专业课程教学大纲
612 学习目标 (652)
Teaching and homework hours 教学与作业时间 (652)
Reading and References 学生必读和参考书目 (652)
Chapter 21 Job Order Cost Accounting 第二十一章分批成本法 (654)
学习目标 (654)
Teaching and homework hours 教学与作业时间 (654)
Reading and References 学生必读和参考书目 (654)
Chapter 22 Process Cost Accounting 第二十二章分步成本法 (656)
学习目标 (656)
Teaching and homework hours 教学与作业时间 (656)
Reading and References 学生必读和参考书目 (657)
Chapter 23 Cost-V olume-Profit Relationships 第二十三章本量利分析 (658)
学习目标 (658)
Teaching and homework hours 教学与作业时间 (658)
Reading and References 学生必读和参考书目 (659)
Chapter 24 Budgetary Planning 第二十四章编制预算 (660)
学习目标 (660)
Teaching and homework hours 教学与作业时间 (660)
Reading and References 学生必读和参考书目 (660)
Chapter 25 Budgetary Control and Responsibility Accounting 第二十五章预算控制和责任会计 662 学习目标 (662)
Teaching and homework hours 教学与作业时间 (662)
Reading and References 学生必读和参考书目 (662)
Chapter 26 Performance Evaluation through Standard Costs 第二十六章利用标准成本进行业绩评价 (664)
学习目标 (664)
Teaching and homework hours 教学与作业时间 (664)
Reading and References 学生必读和参考书目 (664)
Chapter 27 Incremental Analysis and Capital Budgeting 第二十七章增量分析和资本预算 (666)
学习目标 (666)
Teaching and homework hours 教学与作业时间 (667)
Reading and References 学生必读和参考书目 (667)
会计学原理（英文）
Chapter 1 Accounting in Action
第一章会计实践活动
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．Explain what accounting is.
2．IDENTIFY THE USERS AND USES OF ACCOUNTING.
3．UNDERSTAND WHY ETHICS IS A FUNDAMENTAL BUSINESS CONCEPT.
4．EXPLAIN THE MEANING OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
AND THE COST PRINCIPLE.
5．EXPLAIN THE MEANING OF THE MONETARY UNIT ASSUMPTION AND THE ECONOMIC ENTITY ASSUMPTION.
6．STATE THE BASIC ACCOUNTING EQUATION AND EXPLAIN THE MEANING OF ASSETS, LIABILITIES, AND OWNER’S EQUITY.
7．ANALYZE THE EFFECT OF BUSINESS TRANSACTIONS ON THE BASIC ACCOUNTING EQUATION.
8．Understand what the four financial statements are and how they are prepared.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．解释什么是会计。

2．识别会计的使用者和会计的用途。

3．了解为什么道德是基本的商业概念。

4．解释公认会计原则和成本原则的含义。

5．解释货币单位假设和经济实体假设的含义。

6．陈述基本会计等式并解释资产、负债、和所有者权益的含义。

7．分析企业交易对基本会计等式的影响。

8．了解四种财务报表以及编制方法。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
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工商管理专业课程教学大纲
614 Discussion QuestionS：
1．iDENTIFY AND DESCRIBE THE STEPS IN THE ACCOUNTING PROCESS.
2．”BOOKKEEPING AND ACCOUNTING ARE THE SAME.” DO YOU AGREE?
EXPLAIN.
3．WHAT IS THE MONETARY UNIT ASSUMPTION? WHAT IMPACT DOES INFLATION HA VE ON THE MONETARY UNIT ASSUMPTION?
4．WHAT IS AN ECONOMIC ENTITY ASSUMPTION?
5．WHAT ARE THE THREE BASIC FORMS OF BUSINESS ORGANIZATIONS FOR PROFIT-ORIENTED ENTERPRISES?
6．WHAT IS THE BASIC ACCOUNTING EQUATION?
Home work:
Exercise 1-3 Exercise 1-6
EXERCISE 1-8
EXERCISE 1-9
Problem 1-1A
Problem 1-3A
Problem 1-3B PROBLEM 1-5B
会计学原理（英文）
Chapter 2 The Recording Process
第二章记录过程
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．EXPLAIN WHAT AN ACCOUNT IS AND HOW IT HELPS IN THE RECORDING PROCESS.
2．DEFINE DEBITS AND CREDITS AND EXPLAIN HOW THEY ARE USED TO RECORD BUSINESS TRANSACTIONS.
3．IDENTIFY THE BASIC STEPS IN THE RECORDING PROCESS.
4．EXPLAIN WHAT A JOURNAL IS AND HOW IT HELPS IN THE RECORDING PROCESS.
5．EXPLAIN WHAT A LEDGER IS AND HOW IT HELPS IN THE RECORDING PROCESS.
6．EXPLAIN WHAT POSTING IS AND HOW IT HELPS IN THE RECORDING PROCESS.
7．PREPARE A TRIAL BALANCE AND EXPLAIN ITS PURPOSES.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．解释什么是账户，以及它在记录过程中起什么作用。

2．定义借贷并且解释借贷如何用于企业交易。

3．识别记录过程的基本步骤。

4．解释什么是日记账，以及它在记录过程中起什么作用。

5．解释什么是分类账，以及它在记录过程中起什么作用。

6．解释什么是过账，以及它在记录过程中起什么作用。

7．编制试算平衡表，并且解释它的目的。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
615
工商管理专业课程教学大纲
616 Discussion QuestionS：
1．STATE THE RULES OF DEBIT AND CREDIT APPLIED TO (ASSET ACCOUNTS, (B) LIABILITY ACCOUNTS, AND (C) OWNER’S EQUITY ACCOUNTS (REVENUE, EXPENSES, OWNER’S DRAWING, AND OWNER’S CAPITAL).
2．INDICATE WHETHER EACH OF THE FOLLOWING ACCOUNTS IS AN ASSET, A LIABILITY, OR A OWNER’S EQUITY ACCOUNT AND WHETHER IT HAS A NORMAL DEBIT OR A CREDIT BALANCE: (A) ACCOUNTS RECEIV ABLE, ( ACCOUNTS PAYABLE), (C) EQUIPMENT, (D) OWNER’S DRAWING, (E) SUPPLIES.
3．(A) WHAT IS A LEDGER? (B) WHAT IS A CHART OF ACCOUNTS AND WHY IS IT IMPORTANT?
4．WHAT IS A TRIAL BALANCE AND WHAT ARE THEIR PURPOSES?
Home work:
Exercise 2-4 Exercise 2-5
EXERCISE 2-8
EXERCISE 2-9
Problem 2-1A
Problem 2-3A
Problem 2-4A PROBLEM 2-2B
会计学原理（英文）
Chapter 3 Adjusting the Accounts
第三章调整账户
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．EXPLAIN THE TIME PERIOD ASSUMPTION.
2．EXPLAIN THE ACCRUAL BASIS OF ACCOUNTING.
3．EXPLAIN WHY ADJUSTING ENTRIES ARE NEEDED.
4．IDENTIFY THE MAJOR TYPES OF ADJUSTING ENTRIES.
5．PREPARE ADJUSTING ENTRIES FOR PREPAYMENTS.
6．PREPARE ADJUSTING ENTRIES FOR ACCRUALS.
7．DESCRIBE THE NATURE AND PURPOSE OF AN ADJUSTED TRIAL BALANCE.
*8．PREPARE ADJUSTING ENTRIES FOR THE ALTERNATIVE TREATMENT OF PREPAYMENTS.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．解释期间假设。

2．解释权责发生制。

3．解释为什么需要调整分录。

4．识别调整分录的主要步骤。

5．为预付款编制调整分录。

6．为应计项目编制调整分录。

7．描述调整后试算平衡表的性质和目的。

8．使用其他可供选择的处理方法为预付款编制调整分录。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
617
工商管理专业课程教学大纲
618 Discussion QuestionS：
1．STATE TWO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES THAT RELATE TO ADJUSTING THE ACCOUNTS.
2．WHY DO ACCRUAL-BASIS FINANCIAL STATEMENTS PROVIDE MORE USEFUL INFORMATION THAN CASH –BASIS STATEMENTS?
3．”ADJUSTING ENTRIES ARE REQUIRED BY THE COST PRINCIPLE OF ACCOUNTING,” DO YOU AGREE? EXPLAIN.
4．WHY MAY A TRIAL BALANCE NOT CONTAIN UP-TO-DATE AND COMPLETE FINANCIAL INFORMATION?
Home work:
Exercise 3-2 Exercise 3-4
EXERCISE 3-6
EXERCISE 3-7
Problem 3-2A
Problem 3-3A
Problem 3-4A PROBLEM 3-1B
Chapter 4 Completion of the Accounting Cycle
第四章完成会计循环
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．PREPARE A WORK SHEET.
2．EXPLAIN THE PROCESS OF CLOSING THE BOOKS.
3．DESCRIBE THE CONTENT AND PURPOSE OF A POST-CLOSING TRIAL BALANCE.
4．STATE THE REQUIRED STEPS IN THE ACCOUNTING CYCLE.
5．EXPLAIN THE APPROACHES TO PREPARING CORRECTING ENTRIES.
6．IDENTIFY THE SECTIONS OF A CLASSIFIED BALANCE SHEET.
*7．PREPARE REVERSING ENTRIES.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．编制工作底稿。

2．解释结账的程序。

3．描述解账后试算平衡表的内容和目的。

4．陈述会计循环要求的步骤。

5．解释编制改正分录的方法。

6．为应计项目编制调整分录。

7．识别分类资产负债表的几个部分。

8．编制还原分录。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
619
Discussion QuestionS：
1、EXPLAIN THE PURPOSE OF THE WORK SHEET.
2、WHY IS IT NECESSARY TO PREPARE FORMAL FINANCIAL STATEMENTS IF
ALL OF THE DATA ARE IN THE STATEMENT COLUMNS OF THE WORK SHEET?
3、DESCRIBE THE NATURE OF THE INCOME SUMMARY ACCOUNT AND
IDENTIFY THE TYPES OF SUMMARY DATA THAT MAY BE POSTED TO THIS ACCOUNT.
4、WHAT ARE THE CONTENT AND PURPOSE OF A POST-CLOSING TRIAL
BALANCE?
Home work:
Exercise 4-5 EXERCISE 4-6 EXERCISE 4-7 Problem 4-1A Problem 4-5A Problem 4-4B
620
Chapter 5 Accounting for Merchandising Operations
第五章商品经营活动的会计核算
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．IDENTIFY THE differences between a service enterprise and a merchandiser.
2．EXPLAIN THE ENTRIES FOR purchases under a perpetual inventory system.
3．explain the entries for sales revenues under a perpetual inventory system.
4．EXPLAIN THE STEPS IN THE ACCOUNTING CYCLE FOR A MERCHANDISer.
5．DISTINGUISH BETWEEN A MULTIPLE-STEP AND A SINGLE-STEP INCOME STATEMENT.
6．EXPLAIN THE COMPUTATION AND IMPORTANCE OF GROSS PROFIT.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．识别服务业企业和商品经销企业的不同之处。

2．解释结账的程序。

在永续盘存制下采购分录的编制。

3．解释在永续盘存制下销售收入分录的编制。

4．解释商品经销商会计循环的步骤。

5．区分多步式和单步式收益表解释编制改正分录的方法。

6．解释毛利的计算及其重要性。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
621
Discussion QuestionS：
1、(A)”THE STEPS IN THE ACCOUNTING CYCLE FOR A MERCHANDISING
COMPANY ARE DIFFERENT FROM THE ACCOUNTING CYCLE FOR A SERVICE ENTERPRISE.” DO YOU AGREE OR DISAGREE? (B) IS THE MEASUREMENT OF NET INCOME FOR A MERCHANDISER ARE CONCEPTUALLY THE SAME AS FOR A SERVICE ERTERPRISE?
2、(A) HOW DO THE COMPONENTS OF REVENUES AND EXPENSES DIFFER
BETWEEN A MERCHANDISER AND A SERVICE ENTERPRISE?
3、HOW DOES INCOME MEASUREMENT DIFFER BETWEEN A MERCHANDISER
AND A SERVICE COMPANY?
4、WHEN IS COST OF GOODS SOLD DETERMINED IN A PERPETUAL INVENTORY
SYSTEM?
Home work:
Exercise 5-1 Exercise 5-3 EXERCISE 5-6 EXERCISE 5-7 Problem 5-2A Problem 5-3A Problem 5-4A Problem 5-5A
622
Chapter 6 Inventories
第六章存货
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．DESCRIBE THE STEPS IN DETERMINING INVENTORY QUANTITIES.
2．Prepare the entries for purchases and sales of inventory under a periodic inventory system.
3．determine cost of goods sold under a periodic inventory system.
4． Identify the unique features of the income statement for a merchandiser using a periodic inventory system.
5．Explain the basis of accounting for inventories, and describe the inventory cost flow methods.
6．Explain the financial statement and tax effects of each of the inventory cost flow methods.
7．EXPLAIN THE LOWER OF COST OR MARKET BASIS OF ACCOUNTING FOR INVENTORIES.
8．indicate the effects of inventory errors on the financial statements.
9．Compute and interpret inventory turnover.
*10．DESCRIBE THE TWO METHODS OF ESTIMATING INVENTORIES.
*11．APPLY THE INVENTORY COST FLOW METHODS TO PERPETUAL INVENTORY RECORDS.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．描述确定存货数量的步骤。

2．编制定期盘存制下存货采购和销售的分录。

3．确定定期盘存制下商品销售成本。

4．识别使用定期盘存制的商品经销企业收益表的特征。

5．解释存货核算的基础，并且描述存货成本流动的方法。

6．解释财务报表以及每一种错或成本流动的方法对税收的影响。

7．解释存货核算的成本与市价孰低法。

8．指出存货错误对财务报表的影响。

9．计算并解释存货周转率。

10．描述估计存货的两种方法。

11．在永续盘存记录中应用存货成本流动方法。

623
Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 624
Discussion QuestionS：
1、IDENTIFY THE ACCOUNTS THAT ARE ADDED TO OR DEDUCTED FROM
PURCHASES TO DETERMINE THE COST OF GOODS PURCHASED. FOR EACH ACCOUNT, INDICATE (A) WHETHER IT IS ADDED OR DEDUCTED AND (B) ITS NORMAL BALANCE.
2、“THE KEY TO SUCCESSFUL BUSINESS OPERATIONS IS EFFECTIVE
INVENTORY MANAGEMENT.” DO YOU AGREE? EXPLAIN.
3、WHICH ASSUMED INVENTORY COST FLOW METHOD:
(A)USUALLY PARALLELS THE ACTUAL PHYSICAL FLOW OF MERCHANDISER?
(B)ASSUMES THAT GOODS A V AILABLE FOR SALE DURING AN ACCOUNTING
PERIOD ARE IDENTICAL?
(C)ASSUMES THAT THE LATEST UNITS PURCHASED ARE THE FIRST TO BE
SOLD?
4．UNDER WHAT CIRCUMSTANCES MIGHT INVENTORY TURNOVER BE TOO HIGH? THAT IS, WHAT POSSIBLE NEGATIVE CONSEQUENCES MIGHT OCCUR?
Home work:
Exercise 6-1 Exercise 6-3 EXERCISE 6-6 EXERCISE 6-7 Problem 6-2A
Problem 6-3A
Problem 6-4A
Problem 6-4B
625
Chapter 7 Accounting Information Systems
第七章会计信息系统
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．IDENTIFY THE BASIC PRINCIPLES OF ACCOUNTING INFORMATION SYSTEMS.
2．EXPLAIN THE MAJOR PHASES IN THE DEVELOPMENT OF AN ACCOUNTING SYSTEM.
3．DESCRIBE THE NATURE AND PURPOSE OF A SUBSIDIARY LEDGER.
4．EXPLAIN HOW SPECIAL JOURNALS ARE USED IN JOURNALIZING.
5．INDICATE HOW A multi-COLUMN JOURNAL IS POSTED.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．识别会计信息系统的基本原则。

2．解释会计系统开发的几个主要阶段。

3．描述明细分类账的性质和目的。

4．解释特种日记账在记录日记账时如何使用。

5．指出多栏式日记账如何过账。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
626
Discussion QuestionS：
1、CERTAIN PRINCIPLES SHOULD BE FOLLOWED IN THE DEVELOPMENT OF
AN ACCOUNTING INFORMATION SYSTEM, IDENTIFY AND EXPLAIN EACH OF THE PRINCIPLES.
2、IDENTIFY AND EXPLAIN THE FOUR SPECIFIC JOURNALS DISCUSSED IN THE
CHAPTER. LIST AN ADV ANTAGE OF USING EACH OF THESE JOURNALS RATHER THAN USING ONLY A GENERAL JOURNAL.
3、WHY SHOULD SPECIAL JOURNALS USED IN DIFFERENT BUSINESSES NOT BE
IDENTICAL IN FORMAT? CAN YOU THINK OF A BUSINESS THAT WOULD MAINTAIN A CASH RECEIPTS JOURNAL BUT NOT INCLUDE A COLUMN FOR ACCOUNTS RECEIV ABLE?
4、IN WHAT JOURNAL WOULD THE FOLLOWING TRANSACTIONS BE
RECORDED? (ASSUME THAT A TWO-COLUMN SALES JOURNAL AND A SINGLE-COLUMN PURCHASES JOURNAL ARE USED.)
(A)RECORDING OF DEPRECIATION EXPENSE FOR THE YEAR.
(B)CREDIT GIVEN TO CUSTOMER FOR MERCHANDISE PURCHASED ON CREDIT
AND RETURNED.
(C)SALES OF MERCHANDISE FOR CASH.
(D)SALES OF MERCHANDISE ON ACCOUNT.
(E)COLLECTION OF CASH ON ACCOUNT FROM A CUSTOMER.
(F)PURCHASE OF OFFICE SUPPLIES ON ACCOUNT.
Home work:
Exercise 7-1 Exercise 7-3 EXERCISE 7-6 EXERCISE 7-9 Problem 7-1A
Problem 7-3A
Problem 7-4A
Problem 7-3B
627
Chapter 8 Internal Control and Cash
第八章内部控制和现金
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．DEFINE INTERNAL CONTROL.
2．IDENTIFY THE PRINCIPLES OF INTERNAL CONTROL.
3． EXPLAIN THE APPLICATIONS OF INTERNAL CONTROL PRINCIPLES TO CASH RECEIPTS.
4．Explain THE APPLICATIONS OF INTERNAL CONTROL PRINCIPLES TO CASH DISBURSEMENTS.
5．describe THE OPERATION OF A PETTY CASH FUND.
6．INDICATE THE CONTROL FEATURES OF A BANK ACCOUNT.
7．PREPARE A BANK RECONCILIATION.
8．EXPLAIN THE REPORTING OF CASH.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．定义内部控制。

2．识别内部控制的原则。

3．解释对现金收入应用内部控制原则。

4．解释对现金支出应用内部控制原则。

5．描述零用金基金的操作。

6．指出银行账户的控制特征。

7．编制银行往来调节表。

8．解释现金的报告。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 628
Discussion QuestionS：
1.WHAT PRINCIPLES OF INTERNAL CONTROL APPLY TO MOST BUSINESS
ENTERPRISES?
2.ROGER HOLLOWAY IS REVIEWING THE PRINCIPLES OF SEGREGATION OF
DUTIES. WHAT ARE THE TWO COMMON APPLICATIONS OF THIS PRINCIPLE?
3.WHAT PRINCIPLE(S) OF INTERNAL CONTROL IS (ARE) INVOLVED IN MAKING
DAILY CASH ACCOUNTS OF OVER-THE-COUNTER RECEIPTS?
4．(A) WHAT IS A VOUCHER SYSTEM? (B) WHAT PRINCIPLES OF INTERNAL CONTROL APPLY TO A VOUCHER SYSTEM?
Home work:
Exercise 8-2 Exercise 8-5 EXERCISE 8-6 EXERCISE 8-10 Problem 8-1A
Problem 8-4A
Problem 8-6A
Problem 8-4B
629
Chapter 9 Accounting for Receivables
第九章应收款项的会计核算
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．IDENTIFY THE DIFFERENT TYPES OF RECEIVABLES.
2．EXPLAIN HOW ACCOUNTS RECEIVABLE ARE RECOGNIZED IN THE ACCOUNTS.
3．DISTINGUISH BETWEEN THE METHODS AND BASES USED TO VALUE ACCOUNTS RECEIVABLE.
4．DESCRIBE THE ENTRIES TO RECORD THE DISPOSITION OF ACCOUNTS RECEIVABLE.
5．COMPUTE THE MATURITY DATE OF AND INTEREST ON NOTES RECEIVABLE.
6．EXPLAIN HOW NOTES RECEIVABLE ARE RECOGNIZED IN THE ACCOUNTS.
7．DESCRIBE HOW NOTES RECEIVABLE ARE VALUED.
8．DESCRIBE THE ENTRIES TO RECORD THE DISPOSITION OF NOTES RECEIVABLE.
9．EXPLAIN THE STATEMENT PRESENTATION and analysis OF RECEIVABLES.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．识别不同类型的应收款项。

2．解释应收账款在账户中如何确认。

3．区分应收账款计价的方法和基础。

4．描述记录应收账款处理的分录。

5．计算应收票据的到期日和利息。

6．解释应收票据在账户中如何确认。

7．描述应收票据如何计价。

8．描述记录应收票据处理的分录。

9．解释应收款项在财务报表中的表述和分析。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
630
Discussion QuestionS：2．4．8．15
1.WHAT ARE COMMON TYPES OF RECEIV ABLES OTHER THAN ACCOUNTS
RECEIV ABLES AND NOTES RECEIV ABLE?
2.WHAT ARE THE ESSENTIAL FEATURES OF THE ALLOWANCE METHOD OF
ACCOUNTING FOR BAD DEBTS?
3.HOW ARE BAD DEBTS ACCOUNTED FOR UNDER THE DIRECT WRITE-OFF
METHOD? WHAT ARE THE DISADV ANTAGES OF THIS METHOD?
4．COMPUTE THE MISSING AMOUNTS FOR EACH OF THE FOLLOWING NOTES.
PRINCIPAL ANNUAL INTEREST RATE TIME TOTAL INTEREST
(A) ? 9% 120 DAYS $ 450
(B) $30,000 10% 3
YEARS
?
(C)
$60,000 ? 5
MONTHS
$3,000
(D) $50,000 11% ? $1,375
Home work:
Exercise 9-1 Exercise 9-3 EXERCISE 9-5 EXERCISE 9-9 Problem 9-2A
Problem 9-3A
Problem 9-5A
Problem 9-6B
631
Chapter 10 Plant Assets, Natural Resources, and Intangible Assets
第十章厂场资产、自然资源和无形资产
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．DESCRIBE THE APPLICATION OF THE COST PRINCIPLE TO PLANT ASSETS.
2．EXPLAIN THE CONCEPT OF DEPRECIATION.
3．COMPUTE PERIODIC DEPRECIATION USING DIFFERENT METHODS.
4．DESCRIBE THE PROCEDURE FOR REVISING PERIODIC DEPRECIATION.
5．DISTINGUISH BETWEEN REVENUE AND CAPITAL EXPENDITURES AND PREPARE THE ENTRIES FOR THESE EXPENDITURES.
6．EXPLAIN HOW TO ACCOUNT FOR THE DISPOSAL OF A PLANT ASSET THROUGH RETIREMENT, SALE, OR EXCHANGE.
7．compute periodic depletion of NATURAL RESOURCES.
8．CONTRAST THE ACCOUNTING FOR INTANGIBLE ASSETS WITH THE ACCOUNTING FOR PLANT ASSETS.
9．INDICATE HOW PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE ASSETS ARE REPORTED and analyzed.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．描述对厂场资产成本原则的应用。

2．解释折旧的概念。

3．使用不同的方法计算期间的折旧。

4．描述修订期间折旧的程序。

5．区分收益性支出和资本性支出并编制这些支出的分录。

6．解释厂场资产如何通过报废、销售或交换进行处理。

7．计算自然资源的期间折耗。

8．将无形资产和厂场资产的核算相对照。

9．解释厂场资产、自然资源和无形资产如何记录和分析。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4
632
Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002
Discussion QuestionS：6．10．12．16
1.CONTRAST THE STRAIGHT-LINE METHOD AND THE UNITS-OF-ACTIVITY
METHOD AS TO (A) USEFUL LIFE, AND (B) THE PATTERN OF PERIODIC DEPRECIATION OVER USEFUL LIFE.
2.HOW IS A GAIN OR LOSS ON THE SALE OF A PLANT ASSET COMPUTED?
3.WHEN SIMILAR ASSETS ARE EXCHANGED, HOW IS THE GAIN OR LOSS ON
DISPOSAL COMPUTED?
4.EXPLAIN WHAT DEPLETION IS AND HOW IT IS COMPUTED?
Home work:
Exercise 10-2 Exercise 10-4 EXERCISE 10-6 EXERCISE 10-12 Problem 10-1A
Problem 10-7A
Problem 10-2B
Problem 10-4B
633
Chapter 11 Current Liabilities and Payroll Accounting
第十一章流动负债和工资的核算
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．EXPLAIN A CURRENT LIABILITY, AND IDENTIFY THE MAJOR TYPES OF CURRENT LIABILITIES.
2．DESCRIBE THE ACCOUNTING FOR NOTES PAYABLE.
3．EXPLAIN THE ACCOUNTING FOR OTHER CURRENT LIABILITIES.
4．Explain the financial statement presentation and analysis of current liabilities.
5．DESCRIBE THE ACCOUNTING AND DISCLOSURE REQUIREMENTS FOR CONTINGENT LIABILITIES.
6．DISCUSS THE OBJECTIVES OF INTERNAL CONTROL FOR PAYROLL.
7．COMPUTE AND RECORD THE PAYROLL FOR A PAY PERIOD.
8．DESCRIBE AND RECORD EMPLOYER PAYROLL TAXES.
9．IDENTIFY ADDITIONAL FRINGE BENEFITS ASSOCIATED WITH EMPLOYEE COMPENSATION.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．解释流动负债并且识别流动负债的主要类别。

2．描述应付票据的会计核算。

3．解释其他流动负债的会计核算。

4．解释流动负债的财务报表上的表述和分析。

5．描述或有负债的核算和披露要求。

6．讨论对工资内部控制的目标。

7．计算并记录工资支付期的工资。

8．描述并记录工资税。

9．识别与雇员工资相关的额外福利。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 634
Discussion QuestionS：
1.JEFF BAUMGARTNER BELIEVES A CURRENT LIABILITY IS A DEBT THAT
CAN BE EXPECTED TO BE PAID IN ONE YEAR. IS JEFF CORRECT? EXPLAIN.
2.(A) YOUR ROOMMATE SAYS, “SALES TAXES ARE REPORTED AS AN EXPENSE
IN THE INCOME STATEMENT. “DO YOU AGREE? EXPLAIN.
(B) PLANET HOLLYWOOD HAS CASH PROCEEDS FROM SALES OF $10,400. THIS AMOUNT INCLUDES $400 OF SALES TAXES. GIVE THE ENTRY TO RECORD THE PROCEEDS.
3．WHAT IS LIQUIDITY? WHAT ARE THE TWO MEASURES OF LIQUIDITY?
4．YOU ARE A NEWLY HIRED ACCOUNTANT WITH SPARTAN COMPANY. ON YOUR FIRST DAY, THE CONTROLLER ASKS YOU TO IDENTIFY THE MAIN INTERNAL CONTROL OBJECTIVES RELATED TO PAYROLL ACCOUNTING.
HOW WOULD YOU RESPOND?
Home work:
Exercise 11-3 Exercise 11-8 EXERCISE 11-9 EXERCISE 11-10 Problem 11-2A
Problem 11-4A
Problem 11-2B
Problem 11-3B
635
Chapter 12 Accounting Principles
第十二章会计原则
STUDY OBJECTIVES
After studying this chapter you should be able to:
1． EXPLAIN THE MEANING OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND IDENTIFY THE KEY ITEMS OF THE CONCEPTUAL FRAMEWORK.
2．DESCRIBE THE BASIC OBJECTIVES OF FINANCIAL REPORTING.
3．DISCUSS THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AND ELEMENTS OF FINANCIAL STATEMENTS.
4．IDENTIFY THE BASIC ASSUMPTIONS USED BY ACCOUNTANTS.
5．IDENTIFY THE BASIC PRINCIPLES OF ACCOUNTING.
6．IDENTIFY THE TWO CONSTRAINTS IN ACCOUNTING.
7．EXPLAIN THE ACCOUNTING PRINCIPLES USED IN INTERNATIONAL OPERATIONS.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．解释公认会计原则的含义。

2．描述财务报告的基本目标。

3．讨论会计信息和财务报表要素的质量特征。

4．识别会计人员使用的基本假设。

5．识别会计的基本原则。

6．识别会计的两个约束条件。

7．解释国际经营中使用的会计原则。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 636
Discussion QuestionS：1．3．5．8
1.(A) WHAT ARE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)?
(B) WHAT BODIES PROVIDE AUTHORITATIVE SUPPORT FOR GAAP?
2.(A) WHAT ARE THE OBJECTIVES OF FINANCIAL REPORTING? (B) IDENTIFY
THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION.
3.WHAT IS THE DISTINCTION BETWEEN COMPARABILITY AND
CONSISTENCY?
4.GOODWIN CONSTRUCTION COMPANY HAS A @210 MILLION CONTRACT TO
BUILD A BRIDGE. ITS TOTAL ESTIMATED COST FOR THE PROJECT IS $170
MILLION. COSTS INCURRED IN THE FIRST YEAR OF THE PROJECT WERE $34
MILLION. GOODWIN APPROPRIATELY USES THE PERCENTAGE-OF-COMPLETION METHOD. HOW MUCH REVENUE AND
GROSS PROFIT SHOULD GOODWIN RECOGNIZE IN THE FIRST YEAR OF THE
PROJECT?
Home work:
Exercise 12-3 Exercise 12-4 EXERCISE 12-5 EXERCISE 12-6 Problem 12-2A
Problem 12-4A
Problem 12-2B
Problem 12-3B
637
Chapter 13 Accounting for Partnerships
第十三章合伙企业的会计核算
STUDY OBJECTIVES
After studying this chapter you should be able to:
1． IDENTIFY THE CHARACTERISTICS OF THE PARTNERSHIP FORM OF BUSINESS ORGANIZATION.
2．EXPLAIN THE ACCOUNTING ENTRIES FOR THE FORMATION OF A PARTNERSHIP.
3．IDENTIFY THE BASES FOR DIVIDING NET INCOME OR NET LOSS.
4．DESCRIBE THE FORM AND CONTENT OF PARTNERSHIP FINANCIAL STATEMENTS.
5．EXPLAIN THE EFFECTS OF THE ENTRIES WHEN A NEW PARTNER IS ADMITTED.
6．DESCRIBE THE EFFECTS OF THE ENTRIES WHEN A PARTNER WITHDRAWS FROM THE FIRM.
7．explain the effects of THE ENTRIES TO RECORD THE LIQUIDATION OF A PARTNERSHIP.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．识别合伙企业组织形式的特征。

2．解释合伙企业组成的会计分录。

3．识别分配净利或净损的基础。

4．描述合伙企业财务报表的形式和内容。

5．解释新的合伙人加入时的会计分录的影响。

6．描述合伙人从企业提款时的会计分录的影响。

7．解释记录合伙企业清算的会计分录的影响。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 638
Discussion QuestionS：1．3．10．18
1.THE CHARACTERISTICS OF PARTNERSHIP INCLUDE THE FOLLOWING: (A)
ASSOCIATION OF INDIVIDUALS, (B) LIMITED LIFE, AND (C) CO-OWNERSHIP OF PROPERTY. EXPLAIN EACH OF THESE TERMS.
2.SWEN V ARBERG AND EGOR KARLSTAD ARE CONSIDERING A BUSINESS
VENTURE. THEY ASK YOU TO EXPLAIN THE ADV ANTAGES AND DISADV ANTAGES OF THE PARTNERSHIP FOR OF ORGANIZATION.
3.ARE THE FINANCIAL STATEMENTS OF A PARTNERSHIP SIMILAR TO THOSE
OF A PROPRIETORSHIP? DISCUSS.
4.HOW DOES A LIQUIDATION OF A PARTNERSHIP DIFFER FROM THE
DISSOLUTION OF A PARTNERSHIP?
Home work:
Exercise 13-1 Exercise 13-3 EXERCISE 13-8 EXERCISE 13-9 Problem 13-2A
Problem 13-3A
Problem 13-2B
Problem 13-4B
639
Chapter 14 Corporations: Organization and Capital Stock
Transactions
第十四章公司：组织和股本交易
STUDY OBJECTIVES
After studying this chapter you should be able to:
1．IDENTIFY THE MAJOR CHARACTERISTICS OF A CORPORATION.
2．DIFFERENTIATE BETWEEN PAID-IN CAPITAL AND RETAINED EARNINGS.
3．RECORD THE ISSUANCE OF COMMON STOCK.
4．EXPLAIN THE ACCOUNTING FOR TREASURY STOCK.
5．DIFFERENTIATE PREFERRED STOCK FROM COMMON STOCK.
6．PREPARE A STOCKHOLDERS’ EQUITY SECTION.
7．COMPUTE BOOK VALUE PER SHARE.
学习目标
学完本章之后，学生应该能够达到以下目标：
1．识别股份公司的主要特征。

2．区分实收资本和保留盈余。

3．记录普通股的发行。

4．解释库藏股的会计处理。

5．区分普通股和优先股。

6．编制股东权益部分。

7．计算每股账面价值。

Teaching and homework hours 教学与作业时间
讲授课堂讨论实习作业总计学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目
1．《会计专业英语》常勋著，立信出版社 1991年出版
2．《ACCOUNTING PRINCIPLES》，（美）Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 640。