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1、中南财经政法大学会计学院School of Accouting, Zhongnan University of Economics & Law中级会计学(英文) 课程(Intermediate Accounting)授课教案(Teaching plan)中级财务会计教学小组编写Teaching Team of Intermediate Accounting 2006年2月修订(Feb.2006)Teaching Arrangement1 Time allocationThe total class hour is 51, with 3 scores. Lectures in class are
2、 divided into 4 teaching units. The time allocation for each teaching unit is as follows:Teaching UnitBasic ContentTime allocatedPart 1Financial Reporting: Concepts, Finanicial Statements, and Related Disclosures1 The Environment of Financial Reporting2 Financial Reporting: Its Conceptual Framework8
3、3 The Balance Sheet and the Statement of Changes in Stockholders Equity44 The Income Statement and income recognition65 The Statement of Cash Flows5Part 2Financial Reporting: Asset Measurement and Income Determination6 Cash and Receivables47 Inventories38 Property, Plant, and Equipment49 Intangibles
4、3Part 3 Financial Reporting: Valuation of Liabilities and Investments10 Current Liabilities and Contingencies411 Long-Term Liabilities and Receivables312 Investments3Part 3 Financial Reporting: Stockholders Equity13 Contributed Capital14 Earnings Per Share and Retained Earnings4Total512 Teaching met
5、hodsThis course mainly adopts lecture in class, with the help of multimedia. We also allocates some presentations after group discussion out of classroom. It is taught either in English or in the combination of both English and Chinese. Teaching Materials1. Textbook中级会计学（高等学校会计学类英文版教材），高等教育出版社，2005年
6、1月第1版 (Intermediate Accounting, 9E, by Loren A. Nikolai John D. Bazley)2. References A. 中级会计学（会计类原版教材影印系列），中国财政经济出版社，2002年11月第1版(Intermediate Accounting, 14E, by Earl Kay Stice, James D. Stice, K. Fred Skousen )B. Statements of Financial Accounting Standards, by FASBC. International Accounting Stand
7、ards / International Financial Reporting Standards D. Chinese Accounting Standards for Enterprises3. Related intenet web sitesA. FASB www.fasb.orgB. IASB www.iasb.orgC. the Nikolai and Bazley Intermediate Accounting web site http:/N ）Teaching ContentLesson 1: THE ENVIRONMENT OF FINANCIAL REPORTINGLe
8、arning ObjectivesAfter careful study , students will be able to: 1.Understand accounting information. 2.Know what is included in financial reporting. 3.Explain generally accepted accounting principles (GAAP) and the sources of GAAP in U.S.A. 4.Identify the types of pronouncements issued by the FASB.
9、 5.Understand how the Financial Accounting Standards Board (FASB) operates. 6.Describe the relationship between the Securities and Exchange Commission (SEC) and the FASB. 7.Understand ethical dilemmas of Accountants. 8. Know the difference of accounting standards development between China and U.S.A.
10、 Teaching Hours 3 hoursTeaching contentsThis lesson will begin with some forewords about the course to let students know exactly the course nature, objectives, requirements etc. Then the five sections of this lesson will be discussed logically. 1. Accounting information: users, uses, and GAAP in U.S
11、.A.With the discussion of capital markets, accounting information will be induced. Accounting, the language of business, has been described as the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
12、Accounting provides a link between the economic activities of a company and decision makers who are interested in the company. These decision makers who use accounting information can be divided into two major groups: external users (such as investors) and internal users (the companys management). B
13、ecause of their different relationships to the company, the two groups have somewhat dissimilar information needs. Questions will be raised as to examples of external users and internal users and their different information needs. Then differences of financial accounting and managerial accounting wi
14、ll be discussed. Financial accounting is the information accumulation, processing, and communication system designed to satisfy the investment and credit decision-making information needs of external users. Financial accounting information is presented in published financial statements. Managerial a
15、ccounting is the information accumulation, processing, and communication system designed to meet the decision-making information needs of internal users. The format for internal reports is determined by the company. The system is constrained by the need for information and the cost of providing that information. After students got an overall impression about accounting and accounting information, focus will be conducted to financial accounting and financial reporting. Financial reporting is the process of communicati
