課程教學(xué)大綱模版-會(huì)計(jì)學(xué)原理與財(cái)務(wù)報(bào)表分析

1、課程大綱課程：課程名稱(中)：會(huì)計(jì)學(xué)原理與財(cái)務(wù)報(bào)表分析課程名稱(英)：Accounting Principles and Finanl Sementysis學(xué)分：3無(wú)中文+英文（英文授課50%）英文課堂講授 課堂秋學(xué)期必修課本科生1-12 周 周六上午 8：50 12：15六教 6A201預(yù)修課程：授課語(yǔ)言：課件語(yǔ)言：授課方式：開課學(xué)期：課程性質(zhì)：授課對(duì)象：上間：上課地點(diǎn)：授課教師： 電子郵件：趙zhaox64505139辦公：答疑時(shí)間（Office Hour）：助教（）：wangzhip.14pbcsCOURSE DESCRIPTIONThis Course is thecoursehero

2、ductory accounting sequence. It is an overview ofaccounting for use by the firm and by users outside of the firm. We will cover the basics ofdouble entry accounting, key finanl sements and finanl sementysis.COURSE OBJECTIVESRegardless of your major area of study, understanding finanl sements is crul

3、 tosucs in business. You will use what you learnhis courseany of your other coursesin your academic career and certainly when you goo the business world. The objective ofthis course is to develop an understanding of how finan reported. It will focus on the following main objectives:l information is

4、recorded and1.The objectives of finanl reporting and recognize the importance of accountinginformation as the language of business.2.Finanl sements, specifically the S the Sement of Cash Flows.ement of Earnings, the Balanheet, and3.4.The content of the basic finanl sements and the relationships amon

5、g them.The accounting pro economic and finans of accumulating and reporting aggregate information aboutl tranions.5.6.7.8.9.The principles used to value assets and liabilities as reportedhe Balanheet.Howe is measured as reportedhe Earnings Sement.How cash flows are measured and reported The various

6、components of owners equity.he Cash Flows Sement.The importance of ethics in the production and presenion of accountinginformation for business decimaking.10.The various methods of using finan entities.l sements toyze and compare businessRequired TextFinanl Accounting, 3/e, Spiceland, Thomas and Her

7、rmann, McGraw-Hill, 2014影印版，2015Supplementary Texts1roduction to Finanl Accounting, 11/e, Horngren, Sundem, Elliott and Philbrick,Pearson2會(huì)計(jì)學(xué)原理 英文版 第 21 版，John. Wild, Ken W. Shaw, Barbara Chiappetta改編，大學(xué)3財(cái)務(wù)會(huì)計(jì)，Harrison & Horngren,7/e, 趙譯，會(huì)計(jì)學(xué)原理，會(huì)計(jì)學(xué)原理，Course Evaluation青等，編著，1.2.3.4.Class Participation

8、and Practical Problems (group) 3 Tests (each for 10%)Final Exam10%10%30% 50%100%There will be Each problem,due every exercise or case isk.is required to be submitted as assigned.chosen to reinforceaparticular aspect of the class of the lecture. Please submit) .materialthe pure is to supplement your

9、comprehenyour assignment to TA by(wangzhp.14pbcsPRACTICAL PROBLEMSPractical Problems are to be completed as assigned. Each group (5-6s) needs to go toa specific companys website orsements and answers the questions provided by finansearches companys finanll sements. They are meant toreinforce the cha

10、pter concepts and offer a comprehensive review of the chapters.ACADEMICEGRITYWe fully support TSINGHUA PBCSF policy on Academic Dishonesty. Cheating, fery,and colluin dishonest acts are unacceptable and will not be tolerated.alegrity is the basis forellectual and academicegrity. Academicegrity isthe

11、 basis for academic freedom and the schoolsition of influence and trust in our society.You are asked and expected to be familiar with these standards and to abide by them. TSINGHUA PBCSFs Policy on Academic Dishonesty can be found on the schools website.Teaching Schedule (2016.9-2017.1)k No./DateTop

12、ics1SEP 17Chapter 1: A Framework for Finanl Accounting: BE1-4, BE1-7; E1-2, E1-7; P1-2A, P1-3A, P1-6A, P1-7A2SEP 24Chapter 2: The Accounting Cycle: During the Period: BE2-2, BE2-4, BE2-7, BE2-8; E2-2, E2-4, E2-8, E2-10; P2-1A, P2-2A, P2-4A, P2-5A, P2-7A3OCT 1 (N/A)Chapter 3: The Accounting Cycle: En

13、d of the Period: BE3-4, BE3-5, BE3-6, BE3-10, BE3-19, BE3-20; E3-3, E3-4, E3-7,E3-8, E3-17, E3-18; P3-1A, P3-2A, P3-3A, P3-4A, P3-7A, P3-8A4OCT 8Test 1: 40 min, Ch1-Ch3Chapter 4: Cash andernal Controls: BE4-8, BE4-12, BE4-14, BE4-15; E4-9, E4-10, E4-14, E4-15; P4-2A, P4-3A, P4-4A, P4-5A5OCT 15Chapte

14、r 5: Receivables and Sales: BE5-1, BE5-2, BE5-9, BE5-10; E5-2, E5-3, E5-10, E5-11; P5-2A, P5-4A, P5-9A6OCT 29Chapter 6: Inventory and Cost of Goods Sold: BE6-5, BE6-6, BE6-14, BE6-15; E6-4, E6-5, E6-13, E6-14; P6-1A, P6-2A, P6-4A, P6-6A, P6-8A7OCT 29Chapter 7: Long-Term Assets: BE7-7, BE7-8; E7-10,

15、E7-11; P7-5A, P7-7A, P7-9A8NOV 5Test 2: 40 min, Ch4-Ch6Chapter 8: Current Liabilities: BE8-1, BE8-2, BE8-6, BE8-15; E8-2, E8-3, E8-10, E8-16; P8-2A, P8-5A, P8-9A9NOV 12Chapter 9: Long-Term Liabilities: BE9-3, BE9-4; E9-3, E9-4; P9-1A-4A, P9-7A10NOV 19Chapter 10: Stockholders Equity: BE10-3, BE10-4, BE10-13, BE10-14; E10-5, E10-6, E10-11, E10-12; P10-2A, P10-5A, P10-7A11NOV 26Test 3: 40 min, Ch7-Ch