课程代码：黑体小三).doc

高职暨继续教育学院课程教学大纲 会计英语课程代码：(黑体小三)会计英语教学大纲Accounting in English执 笔 人： 余 秀 丽 编写人员： 余秀丽 任俊杰 审 核 人： 陈爱玲 王丽萍 基本概况课程中文名称会计英语课程英文名称Accounting in English课程类别专业必修适用专业高职会计专业先修课程基础会计学、中级财务会计、大学英语并修课程总学时36总学分2使用教材会计英语 葛军主编 中国财政经济出版社参考书目25部会计英语杨丽华，杨丽敏主编. 首都经济贸易大学出版社 2004.7西方财务会计西安财经学院影印版现代西方财务会计（美）查理斯特.霍格林著 邱育明译 中国经济出版社 1993年9月第一版其它可利用的网络资源课程概述（课程的意义，教学目标，内容简介等） 本课程尝试用英语讲授会计的专业知识，在帮助学生掌握会计词汇的同时，通过阅读使学生能够较为全面地学习西方会计专业知识，满足对外交流与合作的需要。达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的。本课程的主要内容包括：会计的定义、会计信息、制定会计原则地机构、公认的会计准则；会计等式和账户；利用复式记账方法；财务报表；企业利润的计量、调整分录；会计循环，从原始凭证、日记账、分类账、工作底稿、调整分录到财务报表；特种日记账与分类账；内部控制。学时分配学 时 分 配 表章次章 名理论学时实践学时总学时备注1Introduction222The Accounting Equation and the Account2243Recording business transaction4264Financial statement4265The measurement of business income4266Completing the Accounting Cycle ( I )447Completing the Accounting Cycle ( II )2248Ledgers and journals229Internal control22学时合计261036理论教学内容与要求 Chapter 1 Introduction教学目的 Purpose ：In our environment, people need information to make rational economic decisions. The primary purpose of this chapter is to define accounting, review the environment in which accounting is done, and describe how accounting serves our society. 重点难点 Emphases：1. Accounting defined.2. Accounting Profession3. Generally accepted accounting principle 教学时数 Time Arrangement： 2 教学内容 Teaching Content ：1.1 Definition of accountingAccounting is an information system that measures business activities , processes that information into reports and financial statements , and communicates these findings to decision-makers.1.2 Users of accounting informationbusiness managers, investor , creditorgovernment regulation agencies, taxing authorities, nonprofit organization, employees, labor unions1.3 Accounting profession Public accounting and private accounting1.4 The accounting standards setting principle 1. American Institute of Certified Public Accountants (AICPA) 2. Accounting Principle board (APB)3. Financial Accounting Standards Board (FASB)4. Securities and Exchange Commission (SEC)5. Internal Revenue Service (IRS)6. American Accounting Association (AAA)7. International Accounting Standards Committee ( IASC)8. European Union (EU)1.5 Generally accepted accounting principle1. Separate entity concept Separate entity concept is applied to all organization forms . Separate entity concept assume that an entity separate and apart from its owners or other entity.2. Cost principle Under cost principle all goods and services purchased are recorded at acquisition cost.3. Objectivity principle All accounting information must be based on objective data.4. Continuing concern concept Continuing concern concept assumed the concern will continue in operation.5. Time period assumption This concept results in a division of the life of a business into time periods of equal length. 6. Materiality concept In following GAAP the accountant must consider the relative importance of any even.7. Monetary assumption Monetary assumption implies that the dollar has the same characteristic - stability.Assignment material Choice (1) (10) P10 - P12Chapter 2 The Accounting Equation and The Account教学目的 Purpose ：This chapter discusses the accounting equation, the effect of transaction on the equation , and the T- account. 重点难点 Emphases：1. The effect of transaction on the equation2. Type of commonly used account 教学时数 Time Arrangement：4 教学内容 Teaching Content ：2.1 Types of business organization Sole proprietorship has a single owner (physicians, lawyers and accountant).Partnership joins two or more individuals together as co-owners.Corporation is a business owned by shareholders. All forms organizations are separate and apart from its owner or owners.2.2 The accounting equation 1. Income statement reports the results of operation for a specific period of time.Revenues ，Expenses ，Net income ，Net loss ，Earnings per share 2. Balance sheet reports the financial position of a business at a given date.The accounting model for the balance sheet is:Assets , Liabilities , Owners equity2.3 The effect of business transaction on the accounting equationtransaction 1 transaction 11 P15-192.4 The accountType of commonly used account:Assets: cash , account receivable, note receivable , supplies, prepaid rentland , building, equipment, accumulated depreciationLiabilities: account payable, note payable, wage payable, unearned expenseOwners equity: capital , withdrawalRevenues: sale revenue, service revenue, rent revenue, interest revenueExpenses: salary expense , rent expense, advertising expenseOwners equity increase by investment and revenues decrease by withdrawal and expensesAssignment material P25 - P28Choice (1) (10) Exercise (1) (3)Chapter 3 Recording business transaction教学目的 Purpose ：The purpose of Chapter 3 is to discuss double-entry bookkeeping and journal entry. After post to ledger, we prepare trial balance. 重点难点 Emphases：1. Debits=Credits2. .Journal entries3. Trial balance教学时数 Time Arrangement：6教学内容 Teaching Content ：3.1 Double-entry bookkeepingThe double-entry bookkeeping , which is the backbone of the manual accounting , is that every transaction affects at least two accounts ( debit and credit ). Total debit must equal total credit.3.2 Recording business transaction (Debiting and Crediting Rules)Assets LiabilitiesDebit for Credit for Debit for Credit forincrease decrease decrease increaseNormal Normalbalance balanceOwners Drawing Owners CapitalDebit for Credit for Debit for Credit forincrease decrease decrease increaseNormal Normalbalance balanceExpenses RevenuesDebit for Credit for Debit for Credit forincrease decrease decrease increaseNormal Normalbalance balance3.3 Illustrative problem ( P35 -37)3.4 The trial balance The trial balance is a list of all accounts with their balances. It provides a check on accuracy by showing whether the total debits equal the total credits (Dr.=Cr.) .Total beginning balances of debits = Total beginning balances of creditsTotal ending balances of debits = Total ending balances of creditsAssignment material Choice (1) (10) Exercise (1) （2）(3) （4）（5）Chapter 4 Financial statement教学目的 Purpose ：The purpose of Chapter 4 is to discuss how to prepare the periodic income statement, balance sheet, statement of Owners Equity and statement of change in financial position. 重点难点 Emphases：1. Prepare Income statement (Revenues Expenses = Net income) 2. Prepare Balance sheet (Assets = Liability + Owners Equity ) 教学时数 Time Arrangement：6 教学内容 Teaching Content ：4.1 Financial statement 1. Balance sheet - reports assets, liabilities, and owners equity.2. Income statement - reports revenues, expenses, and net income (i.e. profit).3. Statement of Owners Equity (OR retained earnings) Retained earnings = beginning balance + net income dividend Owners Equity = beginning balance + investment + net income withdrawal4. Statement of changes in financial position - reports inflows and outflows of cash.5. Relationship of the financial statement. Net income (from Income statement ) Statement of Owners Equity Balance sheet (OE )4.2 Balance sheet1. Classification of assets Current assets cash , account receivable ,note receivable, office supplies, prepaid rentLong-term assets land , equipment, accumulated depreciation 2. Classification of assets and liabilities Current liabilities account payable, note payable , salary payable Income tax payable, interest payableLong-term liabilities note payable (over one year )3. Formats of Balance sheet (repot formats or account formats)4. Current ratio and debit ratioCurrent ratio = Total current assets / Total current liabilities Debit ratio = Total liabilities / Total assets4.3 Income statement 1. Formats of income statement (single step and multiple step)The caption on the multiple -step income statement is: Revenues:Sales revenueService revenueExpenses:Cost of goods soldGross marginOperating expensesIncome from operationOther revenue and expense (interest expenses and interest revenue)Net income 2. Gross margin percentage = gross margin / net sales revenue Inventory turnover = Cost of goods sold / Average inventory Assignment materialChoice (1) (10) Exercise (1) (2) (3)Chapter 5 The measurement of business income教学目的 Purpose ：The purpose of Chapter 5 is to discuss how to apply accrual- basis accounting ,revenue principle, matching principle and to adjust account , to prepare the financial statement from the adjustment trial balance 重点难点 Emphases：1. Adjustment to the account2. Adjusted trial balance3. Preparing the financial statement from the adjustment trial balance 教学时数 Time Arrangement：6 教学内容 Teaching Content ：5.1 Business income Net income = revenues expenses5.2 Some generally accepted accounting principle 1. Accrual- basis accounting 2. The accounting period3. Revenue principle,4. Matching principle5. Time- period concept5.3 Adjustment to the account1. Prepaid expense2. Depreciation expense3. Accrued expenses4. Accrued revenue5. Unearned revenue5.4 Adjusted trial balance ( P79 )5.5 Preparing the financial statement from the adjustment trial balance (P81 - 82)Assignment material Choice (1) (10) Exercise (1) (2) (3) (4)Chapter 6 Completing the Accounting Cycle ( I )教学目的 Purpose ：The purpose of Chapter 4 is to discuss the steps of the accounting cycle and the steps in preparing the work sheet. This chapter will analyze how to close the revenue account and expense account. 重点难点 Emphases： 1. The steps in preparing the work sheet 2. Close the revenue account and expense account 教学时数 Time Arrangement：4 教学内容 Teaching Content ：6.1 The Accounting Cycle 1. source document 2. record journal entry 3. post to ledger 4. adjusted account and work sheet 5. financial statement6. close revenue account and expense account.6.2 Preparation of the work sheet 1. write account title and their unadjusted ending balance 2. enter adjustments columns and the amounts 3. compute each accounts adjusted balance 4. Extend assets , liability ,owners equity to balance sheet Extend revenue , expense to income statement 5. compute net income or net loss6.3 Use of the work sheet 1. Preparing the financial statement 2. Recording the adjusting entries6.4 Closing the account Expenses Income summary Revenues Net incomeRetained Earnings Begin bal.Dividend Ending bal.Assignment materialChoice (1) (10) Exercise (1) (2)Chapter 7 Completing the Accounting Cycle ( II )教学目的 Purpose ：In this chapter, you will apply that knowledge by examining typical business transactions that involve the purchase and sale of merchandise. Net income reported on the income statement is measure of the operating success of a business. As a result, proper recording of sales revenue and the related cost of goods sold is important to both managers and used financial statement. 重点难点 Emphases： 1. Understanding purchase discount , purchase returns and allowance 2. Recording of sales revenue and the related cost of goods sold教学时数 Time Arrangement：4 教学内容 Teaching Content ：7.1 The operation cycle for a merchandise business (P108)7.2 Accounting record of the operating cycle 1. purchase of inventory 2. purchase discount 3. purchase returns and allowance net purchase = purchase purchase discount purchase returns and allowance 4. transportation cost ( FOB shipping point and FOB destination ) 5. sale of inventory ( cash sale and sale on account ) 6. sales discount and sales returns and allowance net sales = sales revenue sales discount sales returns and allowance 7. cost of goods sold (the periodic inventory method )7.3 The Accounting cycle for a merchandise business 1. the adjusting and closing process for a merchandise business 2. work sheet of a merchandise business 3. financial statement of a merchandise business 4. adjust and close the accounts of a merchandise business 7.4 Assignment materialChoice (1) (10) Exercise (1) (2) (3) (4) (5) (6)Chapter 8 Ledger and journal教学目的 Purpose ：The purpose of Chapter 8 is to discuss how to record special journal and post to proper ledger. 重点难点 Emphases： 1. cash receipts journal and posting to ledgers 2. purchase journal and posting to ledgers教学时数 Time Arrangement：2教学内容 Teaching Content ：8.1 Ledgers Each account appeared on its own page and the pages are grouped together in a single book called ledger .there are two types of ledger : general ledger and subsidiary ledger.8.2 Journals 1. sales journal (sales on account) S. 2. cash receipts journal CR.3. purchase on account P.4. cash disbursement CD.8.3 Special journal1. sales journal and posting to ledgers2. cash receipts journal and posting to ledgers3. purchase journal and posting to ledgers4. cash disbursement journal and posting to ledgersAssignment materialChoice (1) (10) Exercise (1) (2)Chapter 9 Internal control教学目的 Purpose ：The purpose of Chapter 9 is to discuss how to safeguard business assets , check the accuracy and reliability of its accounting data, promote operational efficiency . 重点难点 Emphases： 1. control of sales and cash re