高级财务会计(英语)--教学大纲

《高级财务会计（英语）》教学大纲

课程编号：041224A

课程类型：□通识教育必修课□通识教育选修课

√专业必修课□专业选修课

□学科基础课

总学时：64

学分：4

适用对象：会计学（国际会计专业）

先修课程：Intermediate Financial Accounting

一、教学目标

Advanced Financial Accounting (FA4) is the important course on this subject in the CGA program of professional studies. The aim of Advanced Financial Accounting (FA4) is to help you, through the study of these topics, to develop:

• technical and procedural skills required to deal with advanced areas of the GAAP framework established by the International Accounting Standards Board • the ability to apply conceptual principles when selecting appropriate accounting policies in particular circumstances

• the ability to assess a situation, identify issues and alternatives, and formulate recommendations using ethical, professional judgment

二、教学内容及其与毕业要求的对应关系

教学内容：

Advanced Financial Accounting (FA4) provides an in-depth study of three major areas of advanced financial accounting:

•consolidation

•foreign currency transaction and the translation of foreign operations

•not-for-profit and public sector accounting

教学方法和手段：

Previous intermediate accounting courses should have introduced you to the process of case analysis; this course continues to develop your abilities by assigning cases in review and assignment questions. These cases give you an opportunity to practise and enhance your technical and analytical skills. Lesson 1 provides a case analysis framework that can be used for case analysis throughout this course. Your ability to provide thoughtful quantitative and qualitative analysis of cases is critical to your success in this course.

The complementary use of the international standards and Lesson Notes is integral to FA4. The Lesson Notes set out the structure of the course, supplying additional detail or alternative approaches to understanding the material; the standards are the primary source documents and reference.

For each lesson it is recommended that you begin by reading the topic outline, overview, and learning objectives. Then study each topic, pausing to read the assigned reading when indicated. For some topics, you may find it necessary to re-read the notes and/or readings to ensure that you have achieved the learning objectives.

The standards provide the bulk of the reading for most lessons.

学习要求：

The use of the computer is integral to this course. The Lesson Notes include worksheet illustrations and analysis of financial data using a worksheet program. When working with FA4, you are expected to have acquired basic competence with the following software:

•Microsoft Windows

•Microsoft Excel

•Microsoft Word

与毕业要求的对应关系：

1. 财务报表的合并能够使毕业生能够掌握公司高级经济业务的核算，适应