文档介绍：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
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Teaching Arrangement
1 Time allocation
The total class hour is 51, with 3 scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows:
Teaching Unit
Basic Content
Time allocated
Part 1
Financial Reporting: Concepts, Finanicial Statements, and Related Disclosures
1 The Environment of Financial Reporting
2 Financial Reporting: Its Conceptual Framework
8
3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity
4
4 The e Statement and e recognition
6
5 The Statement of Cash Flows
5
Part 2
Financial Reporting: Asset Measurement and e Determination
6 Cash and Receivables
4
7 Inventories
3
8 Property, Plant, and Equipment
4
9 Intangibles
3
Part 3
Financial Reporting: Valuation of Liabilities and Investments
10 Current Liabilities and Contingencies
4
11 Long-Term Liabilities and Receivables
3
12 Investments
3
Part 3
Financial Reporting: Stockholders’ Equity
13 Contributed Capital
14 Earnings Per Share and Retained Earnings
4
Total
51
2 Teaching methods
This 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 bination of both English and Chinese.
Teaching Materials
1. 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 FASB
C. International Accounting Standards / International Financial Reporting Standards
D. Chinese Accounting Standards for Enterp