中級財務會計Ⅰ課程教學大綱英

1、Intermediate Financial Accounting Course SyllabusCourse Name: Intermediate Financial Accounting I Course Code:Credit: 3.5 Total hours: 56Theoretical hours: 56 Experimental hours: 0 Computer hours: 0 Practice hours: 0The total number of experimental projects：0 Among them: compulsory (0) and elective

2、(0)Course organization: Accounting Department of School of BusinessApplicable Major: Accounting1. Nature and purpose of the courseIntermediate Financial Accounting I is another core course for accounting students after Fundamental Accounting, which is the main course of accounting major. Through the

3、 study of this course, it will lay the foundation for the following courses, such as Intermediate Financial Accounting II, auditing and advanced financial accounting. In accordance with the three basics requirements of the accounting discipline, focusing on mastering basic theories, basic skills and

4、 basic methods, and strengthening the prospective and practical education of this course on the premise of requiring students to master basic theories.This course adopts the combination of theoretical teaching and case demonstration. Classroom teaching and case demonstration are the main teaching me

5、thods; at the same time, large-scale homework and classroom discussion are used to consolidate the knowledge learned. This course takes the basic elements of financial accounting and the basic content of financial statements as the main body, and takes the sequence of financial statements as the pat

6、h to expand in sequence.2. Course training objectives(1) Strengthen morality educationThrough learning the basic theory and technology of financial accounting, we can have a comprehensive understanding of the relevant theories and methods of financial information provided by enterprises. Through the

7、 explanation of the development history of Chinas capital market and financial accounting and the establishment of relevant theories and technologies, understand how predecessors think in this process, how to overcome the obstacles encountered, help students establish scientific thinking methods and

8、 the courage to face challenges in their work. Starting from the perspective of the role of accounting disciplines in driving innovation and development in China, with the research work of outstanding contributors as the carrier, the socialist core values education is integrated into the course cont

9、ent and the entire process of the teaching process, highlighting the value guidance, knowledge transfer and ability training ,helping the students correctly understand the laws of history, accurately grasp the basic national conditions, grasp the scientific world outlook and methodology, and promote

10、 the establishment of a correct world outlook and values.(2) Course objectivesThrough the study of this course, the qualities, skills, knowledge and abilities of students are as follows:Course Objective 1. Training students to have good humanities and professional ethics (corresponding to Chapter 1,

11、 supporting the graduation requirements index points 1.2 and 1.3)Course Objective 2. Training students with comprehensive knowledge and ability (corresponding to Chapters 1, 2, 3, 4, 5, and 6, supporting the graduation requirement index point 2.4)Course Objective 3. Training students to have the abi

12、lity to make decisions and judgments (corresponding to Chapters 1, 2, 3, 4, 5, and 6 to support the graduation requirement index point 4.1)Course Objective 4. Training students to have professional competence (corresponding to chapters 1, 2, 3, 4, 5, and 6 to support the graduation requirement index

13、 points 5.1, 5.3, 5.4)Course objective 5. Training students with professional development capabilities (corresponding to chapters 1, 2, 3, 4, 5, and 6 to support the graduation requirement index point 10.1)Course objective 6. Training students to have lifelong learning ability (corresponding to chap

14、ters 1, 2, 3, 4, 5, and 6 to support graduation requirement index point 12.2(3)Support of course objectives to graduation requirementsThe graduation requirements supported by the teaching objectives of this course are mainly reflected in the graduation requirements index points 1.2, 1.3, 2.4, 4.1, 5

15、.1, 5.3, 5.4, 10.1, 12.2, as follows:Support of course objectives for graduation requirementsCourse objectivesGraduation requirementsIndex points and contents to support graduation requirementsContent of coursesSupport strengthIndex pointGraduation requirements index point content11.Good humanities

16、and professional ethicsIndex point1.2Index point description: Have a high sense of social responsibility and a correct view of professional ethicsChapter 1M 21.Good humanities and professional ethicsIndex point1.3Index point description: Identify and analyze the accounting ethics issues in the busin

17、ess environment and propose appropriate solutionsChapter 1M32.Comprehensive knowledgeIndex point2.4Index point description: Understand the concept of accounting and its reflection in specific fields, and be able to analyze and process the basic accounting businessChapter 1, 2, 3, 4, 5 , 6M44.Decisio

18、n-making abilityIndex point4.1Index point description: Master the basic theory and method of accounting and supervision, combine accounting laws, regulations and standards, formulate the companys financial accounting requirements and processes, and provide a basis for the selection and judgment of a

19、ccounting policiesChapter 1, 2, 3, 4, 5 , 6M55. Professional competenceIndex point5.1Index point description: Master the theory and methods of basic accounting in the field of accounting, and strengthen professional skillsChapter 1, 2, 3, 4, 5 , 6M65. Professional competenceIndex point5.3Index point

20、 description: Master the accounting and supervision of accounting professions, and be able to perform accounting processing and report analysisChapter 1, 2, 3, 4, 5 , 6M75. Professional competenceIndex point5.4Index point description: Master accounting-related standards, rules and operating guidelin

21、esChapter 1, 2, 3, 4, 5 , 6M810. Career development abilityIndex point10.1Index point description: Master domestic and foreign accounting policies and regulations to enhance the depth of professional knowledgeChapter 1, 2, 3, 4, 5 , 6M912. Lifelong learning abilityIndex point12.2Index point descript

22、ion: Be Familiar with the industry and professional development direction, and understand the research hotspots of the subjectChapter 1, 2, 3, 4, 5 ,6M3. Basic content of course teachingChapter 1 general introduction1.1 financial accounting and its characteristics 1.2 basic assumptions of accounting

23、 1.3 basic principles of financial accounting recognition and measurement 1.4 teaching requirements of financial reportTeaching requirements: Introduction to the courses in this chapter. It focuses on the basic theories of accounting, the interaction between accounting and the economic environment,

24、the functions of accounting, and accounting standards; it requires mastering the basic contents of accounting standards. Requires familiarity with the basic concepts involved; requires an understanding of the relationship between financial accounting and related courses. Train students with good hum

25、anities and professional ethics, comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: basic accounting assumptions, financial accounting confirmation, basic principles of measur

26、ement, financial reporting elements Teaching Difficulties: basic principles of financial accounting confirmation and measurementChapter 2 Inventory2.1 Inventory and classification2.2 Initial measurement of inventory2.3 Valuation of issued inventory2.4 Period-end measurement of inventories2.5 Invento

27、ry checkTeaching requirements: This chapter teaches the actual cost method of inventory calculation. This chapter focuses on teaching the nature, classification and content of inventories, the identification and measurement of inventories, and the method of inventory. Students are required to master

28、 the composition of actual cost of inventory, the accounting of inventory income, the method of inventory carry forward, the principle of end-of-stock measurement, the calculation of the net realizable value of inventory and the accounting method of inventory decline price preparation; Accounting tr

29、eatment. Train students with comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: accounting of inventory income, carrying forward method of inventory, and calculation of net re

30、alizable value of inventory and accounting method of inventory falling price reserveTeaching Difficulties: the calculation of the net realizable value of inventories and the calculation method of the inventory falling price reserve.Chapter 3 Long-term equity investmentsThis chapter teaches investmen

31、t accounting and reporting. It is required to be familiar with the nature and classification of investments and understand the disclosure and reporting of long-term investments. Master the determination method of the initial investment cost of long-term equity investment formed by business combinati

32、on under the same control, the determination method of the initial investment cost of long-term equity investment formed by business combination not under the same control, and the initial cost of long-term equity investment obtained by non-business combination The determination method, long-term eq

33、uity investment equity method accounting and long-term equity investment cost method accounting. Be familiar with the accounting of long-term equity investment disposal.3.1 Initial measurement of long-term equity investment3.2 Subsequent measurement of long-term equity investment3.3 Conversion and d

34、isposal of long-term equity investment accounting methodsTeaching requirements: This chapter teaches investment accounting and reporting. It is required to be familiar with the nature and classification of investments and understand the disclosure and reporting of long-term investments. Master the d

35、etermination method of the initial investment cost of long-term equity investment formed by business combination under the same control, the determination method of the initial investment cost of long-term equity investment formed by business combination not under the same control, and the initial c

36、ost of long-term equity investment obtained by non-business combination Determination method, long-term equity investment equity method accounting and long-term equity investment cost method accounting; master long-term equity investment accounting method conversion accounting; familiar with long-te

37、rm equity investment disposal accounting. Train students with comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: initial measurement of long-term equity investment, long-term

38、equity investment equity method accounting, long-term equity investment cost method accounting, long-term equity investment accounting method conversion accounting. Teaching Difficulties : initial measurement of long-term equity investment, accounting for conversion of long-term equity investment ac

39、counting methods.Chapter 4 Fixed Assets4.1 Confirmation and initial measurement of fixed assets4.2 Subsequent measurement of fixed assets4.3 Disposal of fixed assetsTeaching requirements: This chapter teaches the acquisition and disposal of fixed assets, depreciation methods and accounting treatment

40、 of fixed assets. Master the definition, valuation basis and value composition of fixed assets, determine the fixed asset accounting value and accounting treatment obtained from different sources, master the scope, method and accounting treatment of fixed asset depreciation, master fixed asset impro

41、vement, Repair, sale, scrap, and damaged account processing; understand the factors that affect the depreciation of fixed assets. Familiarity with the accounting business of fixed asset inventory requires familiarity with depreciation of fixed assets and listing on statements. Train students with co

42、mprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: accounting treatment for fixed asset acquisition, accounting method for depreciation of fixed assets and accounting treatment,

43、 accounting treatment for fixed asset improvement and disposalTeaching Difficulties : accounting for improved fixed assetsChapter 5 Intangible assets5.1 Recognition and initial measurement of intangible assets5.2 Confirmation and measurement of internal research and development expenditure5.3 Subseq

44、uent measurement of intangible assets5.4 Disposal of intangible assetsTeaching requirements: This chapter teaches the acquisition and disposal of intangible assets, amortization methods and accounting treatment of intangible assets. Master the determination and accounting of the intangible assets ob

45、tained from different sources, master the accounting of internal research and development expenditure, master the amortization method and accounting of intangible assets, be familiar with the accounting of intangible assets disposal, and be familiar with intangible assets Listed on the report. Train

46、 students with comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability. Teaching emphasis: accounting treatment of intangible assets acquisition, intangible asset amortization method and accounting t

47、reatment, accounting treatment of intangible assets disposal Teaching Difficulties : the method of amortization of intangible assets and accounting treatmentChapter 6 Investment Real Estate6.1 Characteristics and scope of investment real estate6.2 Confirmation and initial measurement of investment r

48、eal estate6.3 Subsequent measurement of investment real estate6.4 Conversion and disposal of investment real estateTeaching requirements: This chapter teaches the initial measurement and subsequent measurement of investment real estate and the conversion and disposal of investment real estate. Focus

49、 on grasping the concept and scope of investment real estate, the confirmation conditions of asset real estate, the accounting of initial measurement of investment real estate, the accounting of subsequent measurement of investment real estate, and the accounting of investment real estate conversion

50、. Be familiar with the accounting of investment real estate disposal. Train students with comprehensive knowledge ability, decision-making judgment ability, professional competence ability, career development ability and lifelong learning ability.Teaching emphasis: initial measurement of investment

51、real estate, follow-up measurement, accounting of investment real estate conversionTeaching Difficulties : accounting for investment real estate conversion4.Allocation TableTeaching contentideological and political integration pointLectu-re hoursExperim-ental hourspractical hoursCompu-ter hoursself-

52、stu-dy hoursExerc-ise classDiscus-sion hoursChapter 1 General introducti-onTraining students with a high sense of social responsibility and the correct accounting professional ethics, promote the establishme-nt of a correct world outlook and values6Chapter 2 Inventory8Chapter 3 Longterm Equity Inves

53、tme-nt16Chapter 4 Fixed Assets10Chapter 5 Intangibl-e Assets8Chapter 6 Investme-nt Real Estate8Total56Total565.Experimental (computer) projectNo experiment (onboard) session6. Teaching methodsClassroom teaching: The teaching of this lesson is mainly based on teachers classroom teaching, supplemented

54、 by self-study and homework based on course video materials. The teaching process should be able to flexibly use blackboard writing and multimedia teaching, strengthen teacher-student interaction, and emphasize heuristic teaching.Seminar teaching: According to the specific teaching content, carry ou

55、t appropriate seminar activities. Teachers provide discussion questions, and students prepare in class after the class, and then conduct class discussions to improve the teamwork ability of the students.Mixed teaching: Based on Jiangnan Universitys Mu Class platform, part of the offline and offline

56、mixed teaching is interspersed in the teaching process, and some content and engineering applications allow students to learn by themselves.Heuristic teaching: teaching important questions, analyzing problems and solving problems, and subtly Training students corresponding abilities; emphasize the i

57、mportance of practical experience and learn in practice.7. Course assessment and performance evaluationAssessment method: ExamExam format: closed bookEvaluation method: percentage systemCourse assessment content, assessment form and supportingCourse objectives (Indicator point)Assessment content Assessment form and proportion (%)ResultsClassr-oom questioningHome-work assessmentNorm-al testExperi-mental report Cour-se reportCour-se paperMid-term examFinalexamTotal ratio(%)Course Objective 1 (Indicators 1.2, 1.3)GeneralIntroduction 12159Course Objective 2 (Indicator 2.4) Gen