1、 会计学原理（英文）教学大纲 王燕祥 编写 工商管理专业课程教学大纲 610 目 录 Chapter 1 Accounting in Action 第一章 会计实践活动 .613 学习目标 .613 Teaching and homework hours 教学与作业时间 613 Reading and References 学生必读和参考书目 613 Chapter 2 The Recording Process 第二章 记录过程 615 学习目标 .615 Teaching and homework hours 教学与作业时间 615 Reading and References 学生必读和
2、参考书目 615 Chapter 3 Adjusting the Accounts 第三章 调整账户 617 学习目标 .617 Teaching and homework hours 教学与作业时间 617 Reading and References 学生必读和参考书目 617 Chapter 4 Completion of the Accounting Cycle 第四章 完成会计循环 .619 学习目标 .619 Teaching and homework hours 教学与作业时间 619 Reading and References 学生必读和参考书目 619 Chapter 5
3、Accounting for Merchandising Operations 第五章 商品经营活动的会计核算 621 学习目标 .621 Teaching and homework hours 教学与作业时间 621 Reading and References 学生必读和参考书目 621 Chapter 6 Inventories 第六章 存货 .623 学习目标 .623 Teaching and homework hours 教学与作业时间 624 Reading and References 学生必读和参考书目 624 Chapter 7 Accounting Information
4、 Systems 第七章 会计信息系统 626 学习目标 .626 Teaching and homework hours 教学与作业时间 626 Reading and References 学生必读和参考书目 626 Chapter 8 Internal Control and Cash 第八章 内部控制和现金 628 学习目标 .628 Teaching and homework hours 教学与作业时间 628 Reading and References 学生必读和参考书目 628 Chapter 9 Accounting for Receivables 第九章 应收款项的会计核算
5、 .630 学习目标 .630 Teaching and homework hours 教学与作业时间 630 Reading and References 学生必读和参考书目 630 Chapter 10 Plant Assets, Natural Resources, and Intangible Assets 第十章 厂场资产、自然资源和 无形资产 .632 会计学原理（英文） 611学习目标 .632 Teaching and homework hours 教学与作业时间 632 Reading and References 学生必读和参考书目 633 Chapter 11 Curre
6、nt Liabilities and Payroll Accounting 第十一章 流动负债和工资的核算 634 学习目标 .634 Teaching and homework hours 教学与作业时间 634 Reading and References 学生必读和参考书目 634 Chapter 12 Accounting Principles 第十二章 会计原则 636 学习目标 .636 Teaching and homework hours 教学与作业时间 636 Reading and References 学生必读和参考书目 636 Chapter 13 Accounting
7、 for Partnerships 第十三章 合伙企业的会计核算 .638 学习目标 .638 Teaching and homework hours 教学与作业时间 638 Reading and References 学生必读和参考书目 638 Chapter 14 Corporations: Organization and Capital Stock Transactions 第十四章 公司：组织和股 本交易 .640 学习目标 .640 Teaching and homework hours 教学与作业时间 640 Reading and References 学生必读和参考书目 6
8、40 Chapter 15 Corporations: Dividends, Retained Earnings, and Income Reporting 第十五章 股利、 保留盈余和收益报告 .642 学习目标 .642 Teaching and homework hours 教学与作业时间 642 Reading and References 学生必读和参考书目 642 Chapter 16 Long-Term Liabilities 第十六章 长期负债 644 学习目标 .644 Teaching and homework hours 教学与作业时间 644 Reading and R
9、eferences 学生必读和参考书目 644 Chapter 17 Investments 第十七章 投资 646 学习目标 .646 Teaching and homework hours 教学与作业时间 646 Reading and References 学生必读和参考书目 646 Chapter 18 The Statement of Cash Flows 第十八章 现金流量表 648 学习目标 .648 Teaching and homework hours 教学与作业时间 648 Reading and References 学生必读和参考书目 648 Chapter 19 Fi
10、nancial Statement Analysis 第十九章 财务报表分析 .650 学习目标 .650 Teaching and homework hours 教学与作业时间 650 Reading and References 学生必读和参考书目 650 Chapter 20 Managerial Accounting 第二十章 管理会计 652 工商管理专业课程教学大纲 612 学习目标 .652 Teaching and homework hours 教学与作业时间 652 Reading and References 学生必读和参考书目 652 Chapter 21 Job Ord
11、er Cost Accounting 第二十一章 分批成本法 654 学习目标 .654 Teaching and homework hours 教学与作业时间 654 Reading and References 学生必读和参考书目 654 Chapter 22 Process Cost Accounting 第二十二章 分步成本法 656 学习目标 .656 Teaching and homework hours 教学与作业时间 656 Reading and References 学生必读和参考书目 657 Chapter 23 Cost-Volume-Profit Relationsh
12、ips 第二十三章 本量利分析 .658 学习目标 .658 Teaching and homework hours 教学与作业时间 658 Reading and References 学生必读和参考书目 659 Chapter 24 Budgetary Planning 第二十四章 编制预算 660 学习目标 .660 Teaching and homework hours 教学与作业时间 660 Reading and References 学生必读和参考书目 660 Chapter 25 Budgetary Control and Responsibility Accounting 第
13、二十五章 预算控制和责任会计 662 学习目标 .662 Teaching and homework hours 教学与作业时间 662 Reading and References 学生必读和参考书目 662 Chapter 26 Performance Evaluation through Standard Costs 第二十六章 利用标准成本进行业绩 评价 .664 学习目标 .664 Teaching and homework hours 教学与作业时间 664 Reading and References 学生必读和参考书目 664 Chapter 27 Incremental An
14、alysis and Capital Budgeting 第二十七章 增量分析和资本预算 .666 学习目标 .666 Teaching and homework hours 教学与作业时间 667 Reading and References 学生必读和参考书目 667 会计学原理（英文） 613Chapter 1 Accounting in Action 第一章 会计实践活动 STUDY OBJECTIVES After studying this chapter you should be able to: 1 Explain what accounting is. 2 IDENTIFY
15、 THE USERS AND USES OF ACCOUNTING. 3 UNDERSTAND WHY ETHICS IS A FUNDAMENTAL BUSINESS CONCEPT. 4 EXPLAIN THE MEANING OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND THE COST PRINCIPLE. 5 EXPLAIN THE MEANING OF THE MONETARY UNIT ASSUMPTION AND THE ECONOMIC ENTITY ASSUMPTION. 6 STATE THE BASIC ACCOUNTI
16、NG EQUATION AND EXPLAIN THE MEANING OF ASSETS, LIABILITIES, AND OWNERS EQUITY. 7 ANALYZE THE EFFECT OF BUSINESS TRANSACTIONS ON THE BASIC ACCOUNTING EQUATION. 8 Understand what the four financial statements are and how they are prepared. 学习目标 学完本章之后，学生应该能够达到以下目标： 1解释什么是会计。 2识别会计的使用者和会计的用途。 3了解为什么道德是
17、基本的商业概念。 4解释公认会计原则和成本原则的含义。 5解释货币单位假设和经济实体假设的含义。 6陈述基本会计等式并解释资产、负债、和所有者权益的含义。 7分析企业交易对基本会计等式的影响。 8了解四种财务报表以及编制方法。 Teaching and homework hours 教学与作业时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimm
18、el, SIXTH EDITION, 2002 工商管理专业课程教学大纲 614 Discussion QuestionS： 1 iDENTIFY AND DESCRIBE THE STEPS IN THE ACCOUNTING PROCESS. 2 ”BOOKKEEPING AND ACCOUNTING ARE THE SAME.” DO YOU AGREE? EXPLAIN. 3 WHAT IS THE MONETARY UNIT ASSUMPTION? WHAT IMPACT DOES INFLATION HAVE ON THE MONETARY UNIT ASSUMPTION? 4 W
19、HAT IS AN ECONOMIC ENTITY ASSUMPTION? 5 WHAT ARE THE THREE BASIC FORMS OF BUSINESS ORGANIZATIONS FOR PROFIT-ORIENTED ENTERPRISES? 6 WHAT IS THE BASIC ACCOUNTING EQUATION? Home work: Exercise 1-3 Exercise 1-6 EXERCISE 1-8 EXERCISE 1-9 Problem 1-1A Problem 1-3A Problem 1-3B PROBLEM 1-5B 会计学原理（英文） 615C
20、hapter 2 The Recording Process 第二章 记录过程 STUDY OBJECTIVES After studying this chapter you should be able to: 1 EXPLAIN WHAT AN ACCOUNT IS AND HOW IT HELPS IN THE RECORDING PROCESS. 2 DEFINE DEBITS AND CREDITS AND EXPLAIN HOW THEY ARE USED TO RECORD BUSINESS TRANSACTIONS. 3 IDENTIFY THE BASIC STEPS IN
21、 THE RECORDING PROCESS. 4 EXPLAIN WHAT A JOURNAL IS AND HOW IT HELPS IN THE RECORDING PROCESS. 5 EXPLAIN WHAT A LEDGER IS AND HOW IT HELPS IN THE RECORDING PROCESS. 6 EXPLAIN WHAT POSTING IS AND HOW IT HELPS IN THE RECORDING PROCESS. 7 PREPARE A TRIAL BALANCE AND EXPLAIN ITS PURPOSES. 学习目标 学完本章之后，学生
22、应该能够达到以下目标： 1解释什么是账户，以及它在记录过程中起什么作用。 2定义借贷并且解释借贷如何用于企业交易。 3识别记录过程的基本步骤。 4解释什么是日记账，以及它在记录过程中起什么作用。 5解释什么是分类账，以及它在记录过程中起什么作用。 6解释什么是过账，以及它在记录过程中起什么作用。 7编制试算平衡表，并且解释它的目的。 Teaching and homework hours 教学与作业时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版
23、 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 工商管理专业课程教学大纲 616 Discussion QuestionS： 1 STATE THE RULES OF DEBIT AND CREDIT APPLIED TO (ASSET ACCOUNTS, (B) LIABILITY ACCOUNTS, AND (C) OWNERS EQUITY ACCOUNTS (REVENUE, EXPENSES, OWNERS DRAWING, AND OWNERS CAPITAL). 2 IND
24、ICATE WHETHER EACH OF THE FOLLOWING ACCOUNTS IS AN ASSET, A LIABILITY, OR A OWNERS EQUITY ACCOUNT AND WHETHER IT HAS A NORMAL DEBIT OR A CREDIT BALANCE: (A) ACCOUNTS RECEIVABLE, ( ACCOUNTS PAYABLE), (C) EQUIPMENT, (D) OWNERS DRAWING, (E) SUPPLIES. 3 (A) WHAT IS A LEDGER? (B) WHAT IS A CHART OF ACCOU
25、NTS AND WHY IS IT IMPORTANT? 4 WHAT IS A TRIAL BALANCE AND WHAT ARE THEIR PURPOSES? Home work: Exercise 2-4 Exercise 2-5 EXERCISE 2-8 EXERCISE 2-9 Problem 2-1A Problem 2-3A Problem 2-4A PROBLEM 2-2B 会计学原理（英文） 617Chapter 3 Adjusting the Accounts 第三章 调整账户 STUDY OBJECTIVES After studying this chapter y
26、ou should be able to: 1 EXPLAIN THE TIME PERIOD ASSUMPTION. 2 EXPLAIN THE ACCRUAL BASIS OF ACCOUNTING. 3 EXPLAIN WHY ADJUSTING ENTRIES ARE NEEDED. 4 IDENTIFY THE MAJOR TYPES OF ADJUSTING ENTRIES. 5 PREPARE ADJUSTING ENTRIES FOR PREPAYMENTS. 6 PREPARE ADJUSTING ENTRIES FOR ACCRUALS. 7 DESCRIBE THE NA
27、TURE AND PURPOSE OF AN ADJUSTED TRIAL BALANCE. *8 PREPARE ADJUSTING ENTRIES FOR THE ALTERNATIVE TREATMENT OF PREPAYMENTS. 学习目标 学完本章之后，学生应该能够达到以下目标： 1解释期间假设。 2解释权责发生制。 3解释为什么需要调整分录。 4识别调整分录的主要步骤。 5为预付款编制调整分录。 6为应计项目编制调整分录。 7描述调整后试算平衡表的性质和目的。 8使用其他可供选择的处理方法为预付款编制调整分录。 Teaching and homework hours 教学与作业
28、时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 工商管理专业课程教学大纲 618 Discussion QuestionS： 1 STATE TWO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES THAT RELATE TO ADJUSTING THE AC
29、COUNTS. 2 WHY DO ACCRUAL-BASIS FINANCIAL STATEMENTS PROVIDE MORE USEFUL INFORMATION THAN CASH BASIS STATEMENTS? 3 ”ADJUSTING ENTRIES ARE REQUIRED BY THE COST PRINCIPLE OF ACCOUNTING,” DO YOU AGREE? EXPLAIN. 4 WHY MAY A TRIAL BALANCE NOT CONTAIN UP-TO-DATE AND COMPLETE FINANCIAL INFORMATION? Home wor
30、k: Exercise 3-2 Exercise 3-4 EXERCISE 3-6 EXERCISE 3-7 Problem 3-2A Problem 3-3A Problem 3-4A PROBLEM 3-1B 会计学原理（英文） 619Chapter 4 Completion of the Accounting Cycle 第四章 完成会计循环 STUDY OBJECTIVES After studying this chapter you should be able to: 1 PREPARE A WORK SHEET. 2 EXPLAIN THE PROCESS OF CLOSING
31、 THE BOOKS. 3 DESCRIBE THE CONTENT AND PURPOSE OF A POST-CLOSING TRIAL BALANCE. 4 STATE THE REQUIRED STEPS IN THE ACCOUNTING CYCLE. 5 EXPLAIN THE APPROACHES TO PREPARING CORRECTING ENTRIES. 6 IDENTIFY THE SECTIONS OF A CLASSIFIED BALANCE SHEET. *7 PREPARE REVERSING ENTRIES. 学习目标 学完本章之后，学生应该能够达到以下目标：
32、 1编制工作底稿。 2解释结账的程序。 3描述解账后试算平衡表的内容和目的。 4陈述会计循环要求的步骤。 5解释编制改正分录的方法。 6为应计项目编制调整分录。 7识别分类资产负债表的几个部分。 8编制还原分录。 Teaching and homework hours 教学与作业时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimmel, SIX
33、TH EDITION, 2002 工商管理专业课程教学大纲 620 Discussion QuestionS： 1、 EXPLAIN THE PURPOSE OF THE WORK SHEET. 2、 WHY IS IT NECESSARY TO PREPARE FORMAL FINANCIAL STATEMENTS IF ALL OF THE DATA ARE IN THE STATEMENT COLUMNS OF THE WORK SHEET? 3、 DESCRIBE THE NATURE OF THE INCOME SUMMARY ACCOUNT AND IDENTIFY THE TYP
34、ES OF SUMMARY DATA THAT MAY BE POSTED TO THIS ACCOUNT. 4、 WHAT ARE THE CONTENT AND PURPOSE OF A POST-CLOSING TRIAL BALANCE? Home work: Exercise 4-5 EXERCISE 4-6 EXERCISE 4-7 Problem 4-1A Problem 4-5A Problem 4-4B 会计学原理（英文） 621Chapter 5 Accounting for Merchandising Operations 第五章 商品经营活动的会计核算 STUDY OB
35、JECTIVES After studying this chapter you should be able to: 1 IDENTIFY THE differences between a service enterprise and a merchandiser. 2 EXPLAIN THE ENTRIES FOR purchases under a perpetual inventory system. 3 explain the entries for sales revenues under a perpetual inventory system. 4 EXPLAIN THE S
36、TEPS IN THE ACCOUNTING CYCLE FOR A MERCHANDISer. 5 DISTINGUISH BETWEEN A MULTIPLE-STEP AND A SINGLE-STEP INCOME STATEMENT. 6 EXPLAIN THE COMPUTATION AND IMPORTANCE OF GROSS PROFIT. 学习目标 学完本章之后，学生应该能够达到以下目标： 1识别服务业企业和商品经销企业的不同之处。 2解释结账的程序。在永续盘存制下采购分录的编制。 3解释在永续盘存制下销售收入分录的编制。 4解释商品经销商会计循环的步骤。 5区分多步式和单
37、步式收益表解释编制改正分录的方法。 6解释毛利的计算及其重要性。 Teaching and homework hours 教学与作业时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 工商管理专业课程教学大纲 622 Discussion QuestionS： 1、 (A)”THE STEPS I
38、N THE ACCOUNTING CYCLE FOR A MERCHANDISING COMPANY ARE DIFFERENT FROM THE ACCOUNTING CYCLE FOR A SERVICE ENTERPRISE.” DO YOU AGREE OR DISAGREE? (B) IS THE MEASUREMENT OF NET INCOME FOR A MERCHANDISER ARE CONCEPTUALLY THE SAME AS FOR A SERVICE ERTERPRISE? 2、 (A) HOW DO THE COMPONENTS OF REVENUES AND
39、EXPENSES DIFFER BETWEEN A MERCHANDISER AND A SERVICE ENTERPRISE? 3、 HOW DOES INCOME MEASUREMENT DIFFER BETWEEN A MERCHANDISER AND A SERVICE COMPANY? 4、 WHEN IS COST OF GOODS SOLD DETERMINED IN A PERPETUAL INVENTORY SYSTEM? Home work: Exercise 5-1 Exercise 5-3 EXERCISE 5-6 EXERCISE 5-7 Problem 5-2A P
40、roblem 5-3A Problem 5-4A Problem 5-5A 会计学原理（英文） 623Chapter 6 Inventories 第六章 存货 STUDY OBJECTIVES After studying this chapter you should be able to: 1 DESCRIBE THE STEPS IN DETERMINING INVENTORY QUANTITIES. 2 Prepare the entries for purchases and sales of inventory under a periodic inventory system.
41、3 determine cost of goods sold under a periodic inventory system. 4 Identify the unique features of the income statement for a merchandiser using a periodic inventory system. 5 Explain the basis of accounting for inventories, and describe the inventory cost flow methods. 6 Explain the financial stat
42、ement and tax effects of each of the inventory cost flow methods. 7 EXPLAIN THE LOWER OF COST OR MARKET BASIS OF ACCOUNTING FOR INVENTORIES. 8 indicate the effects of inventory errors on the financial statements. 9 Compute and interpret inventory turnover. *10 DESCRIBE THE TWO METHODS OF ESTIMATING
43、INVENTORIES. *11 APPLY THE INVENTORY COST FLOW METHODS TO PERPETUAL INVENTORY RECORDS. 学习目标 学完本章之后，学生应该能够达到以下目标： 1描述确定存货数量的步骤。 2编制定期盘存制下存货采购和销售的分录。 3确定定期盘存制下商品销售成本。 4识别使用定期盘存制的商品经销企业收益表的特征。 5解释存货核算的基础，并且描述存货成本流动的方法。 6解释财务报表以及每一种错或成本流动的方法对税收的影响。 7解释存货核算的成本与市价孰低法。 8指出存货错误对财务报表的影响。 9计算并解释存货周转率。 10描述估计存
44、货的两种方法。 11在永续盘存记录中应用存货成本流动方法。 工商管理专业课程教学大纲 624 Teaching and homework hours 教学与作业时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 会计学原理（英文） 625Discussion QuestionS： 1、 IDENT
45、IFY THE ACCOUNTS THAT ARE ADDED TO OR DEDUCTED FROM PURCHASES TO DETERMINE THE COST OF GOODS PURCHASED. FOR EACH ACCOUNT, INDICATE (A) WHETHER IT IS ADDED OR DEDUCTED AND (B) ITS NORMAL BALANCE. 2、 “THE KEY TO SUCCESSFUL BUSINESS OPERATIONS IS EFFECTIVE INVENTORY MANAGEMENT.” DO YOU AGREE? EXPLAIN.
46、3、 WHICH ASSUMED INVENTORY COST FLOW METHOD: (A) USUALLY PARALLELS THE ACTUAL PHYSICAL FLOW OF MERCHANDISER? (B) ASSUMES THAT GOODS AVAILABLE FOR SALE DURING AN ACCOUNTING PERIOD ARE IDENTICAL? (C) ASSUMES THAT THE LATEST UNITS PURCHASED ARE THE FIRST TO BE SOLD? 4 UNDER WHAT CIRCUMSTANCES MIGHT INV
47、ENTORY TURNOVER BE TOO HIGH? THAT IS, WHAT POSSIBLE NEGATIVE CONSEQUENCES MIGHT OCCUR? Home work: Exercise 6-1 Exercise 6-3 EXERCISE 6-6 EXERCISE 6-7 Problem 6-2A Problem 6-3A Problem 6-4A Problem 6-4B 工商管理专业课程教学大纲 626 Chapter 7 Accounting Information Systems 第七章 会计信息系统 STUDY OBJECTIVES After studyi
48、ng this chapter you should be able to: 1 IDENTIFY THE BASIC PRINCIPLES OF ACCOUNTING INFORMATION SYSTEMS. 2 EXPLAIN THE MAJOR PHASES IN THE DEVELOPMENT OF AN ACCOUNTING SYSTEM. 3 DESCRIBE THE NATURE AND PURPOSE OF A SUBSIDIARY LEDGER. 4 EXPLAIN HOW SPECIAL JOURNALS ARE USED IN JOURNALIZING. 5 INDICA
49、TE HOW A multi-COLUMN JOURNAL IS POSTED. 学习目标 学完本章之后，学生应该能够达到以下目标： 1识别会计信息系统的基本原则。 2解释会计系统开发的几个主要阶段。 3描述明细分类账的性质和目的。 4解释特种日记账在记录日记账时如何使用。 5指出多栏式日记账如何过账。 Teaching and homework hours 教学与作业时间 讲授 课堂讨论 实习 作业 总计 学时分配 2 0.5 0.5-1 3-4 Reading and References 学生必读和参考书目 1会计专业英语常勋著，立信出版社 1991 年出版 2 ACCOUNTING PRINCIPLES ， （美） Weygandt, Kieso, & Kimmel, SIXTH EDITION, 2002 会计学原理（英文） 627Discussion QuestionS
