中级财务会计I(双语)课程教学大纲

Intermediate Accounting Course code:

COURSE DESCRIPTION

Intermediate financial accounting represents an intensive study and application of the generally accepted accounting principles for asset and liability valuation, income measurement, stockholders’ equity measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. The course builds on fundamental accounting principle by covering in detail topics that are essential to preparing, reading, understanding, interpreting, and using financial statements that are prepared in accordance with generally accepted accounting principles. The course relies extensively on class discussion and assignments.

COURSE LEARNING OBJECTIVES

Upon completion of the course, students should be able to prepare, read, understand, explain, and critically evaluate information contained in the financial statements. These abilities are required to succeed in such professions as public accounting (both auditing and tax), banking, investment banking, and internal auditing, as well as any other occupation that involves financial statement information.

METHODS OF INSTRUCTION:

This course relies extensively on class discussion and assignments. Class members are required to read all of the assigned exercises/problems/cases/requirements and to prepare the material as requested. The lecturer will give a brief lecture and ask questions about the topic discussed. Students are encouraged to participate in the discussion. Students could give comments, ask questions, or answer questions from other fellows or lecturer. The lecturer has a right to randomly choose students to participate. Surprised quiz will be conducted unnoticeably. Homework will be given in every class meeting.

ASSESSMENT

To achieve a or more as an aggregate mark on the assessment.

LEARNING RESOURCES

Textbook

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Intermediate Accounting 12th edition 中国人民大学出版社

Reference materials

Bazley/ Nikolai/Jones, Intermediate Accounting, 11th edition, south-western press