spContent=This course is a model undergraduate course instructed in English funded by the Ministry of Education and an excellent open online course funded by Guangdong Province. It is the starting point for you to become a knowledgeable user of financial information.
This course is a model undergraduate course instructed in English funded by the Ministry of Education and an excellent open online course funded by Guangdong Province. It is the starting point for you to become a knowledgeable user of financial information.
—— 课程团队
课程概述
Accounting, the “language of business”, is a science of management and an art of interpreting, measuring, and describing economic activities as well as summarizing and communicating accounting information to decision makers. It is a major course for students of business. This course is a one-semester introductory course for second-year majors of International Business and third-year majors of Business English, conducted in English. It is offered against the background of the global convergence of accounting standards and of the reform of accounting system in China. It aims to cultivate financial or managerial talents who are acquainted with internationally accepted accounting principles and concepts and who are able to carry out accounting work in English with sound professional ethics.
This course aims to achieve the following three teaching objectives:
(1) Providing basic accounting theories and principles for junior undergraduates so as to lay down a foundation for their further study of more advanced accounting courses or business courses;
(2) Developing students’ ability of critical thinking and the ability of conducting fundamental financial analysis, with particular emphasis on the students’ abilities of employing financial information to make business decisions in their future career;
(3) Improving students’ ability of using accounting English through English-medium instruction.
授课目标
After successfully completing this course, the learners should be able to:
(1) understand the importance of accounting information in making economic decisions and the international convergence of accounting standards.
(2) understand and interpret basic concepts and principles of accounting necessary for the effective use of accounting information in making business decisions.
(3) apply basic skills in conducting double-entry bookkeeping and identify the steps and procedures in completing the accounting cycle.
(4) identify and discuss basic accounting models and the design of accounting systems in business organizations.
(5) identify and discuss financial and other information required for effective strategic management of business organizations.
(6) develop a critical awareness of the need for appropriate information for managerial decision-making within international organizations.
课程大纲
Session One Introduction
课时目标：By the end of this session, you should be able to: (1) understand the role of accounting in making economic decisions; (2) discuss the development of accounting across the world; (3) explain the importance of accounting information for both external and internal users; (4) identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.
Unit 1 Introduction to Accounting
Session Two Conceptual framework of financial accounting
课时目标：By the end of this session, you should be able to: (1) understand the objectives of financial reporting; (2) describe some basic accounting assumptions; (3) explain the application of the basic accounting principles.
Unit 2 Accounting Principles and Assumptions
Session Three Accounting Equation and Double-entry Bookkeeping
课时目标：By the end of this session, you should be able to: (1) understand the significance of the fundamental accounting equation; (2) understand how balance sheet accounts are increased and decreased; (3) describe the debit and credit sides of a T account; (4) explain the double-entry system of accounting.
Unit 3 Accounting Equation
Unit 4 Double-entry Accounting System
Session Four Accounting Cycle: Recording Business Transactions
课时目标：By the end of this session, you should be able to: (1) identify the steps in the accounting cycle; (2) explain the purpose of a general journal and its relationship to the general ledger; (3) explain the nature of net income, revenue, and expense; (4) understand how to record revenue and expense transactions and some other daily transactions; (5) prepare a trial balance and explain its uses.
Unit 5 Journalizing, Posting, and Preparing Trial Balance
Unit 6 Net Income, Revenue, and Expenses
Unit 7 Debit and Credit Rules for Revenue and Expenses
Unit 8 Accounting for More Daily Transactions
Session Five Accounting Cycle: Accounting for Accruals
课时目标：By the end of this session, you should be able to: (1) explain the purpose of making adjustments and recording adjusting entries; (2) describe the four basic types of adjustments; (3) prepare adjusting entries to accrue unpaid expenses; (4) prepare adjusting entries to accrue uncollected revenue.
Unit 9 Introduction to the Process of Adjustments
Unit 10 Adjusting Entry: Accrued Revenue
Unit 11 Adjusting Entry: Accrued Expense
Session Six Accounting Cycle: Accounting for Deferrals
课时目标：By the end of this session, you should be able to: (1) prepare adjusting entries to convert assets to expenses; (2) prepare adjusting entries to convert liabilities to revenue; (3) compute depreciation by using the straight-line method and some other methods.
Unit 12 Deferred Expenses: Converting Assets to Expenses
Unit 13 Deferred Expense: Depreciation
Unit 14 Deferred Revenue: Converting Liability into Revenue
Session Seven Accounting Cycle: Preparing Financial Statements
课时目标：By the end of this session, you should be able to: (1) understand the basic purposes of financial statements; (2) prepare an income statement, a statement of retained earnings, and a balance sheet; (3) explain the relationship among the income statement, statement of retained earnings and the balance sheet; (4) explain the purposes of closing entries and prepare these entries; (5) explain the principle of adequate disclosure.
Unit 15 Preparing Financial Statements
Unit 16 Closing
Session Eight Special Journals and Inventory Valuation
课时目标：By the end of this session, you should be able to: (1) understand the purposes of using special journals and identify the four types of special journals; (2) use the sales journal to record credit sales; (3) use the purchases journal to record credit purchases; (3) use the cash receipts journal and the cash payments journal to record cash transactions; (4) understand the difference between the perpetual inventory system and the periodic inventory systems; (5) compute the cost of goods sold and ending inventory by using various inventory valuation methods.
Unit 17 Perpetual and Periodic Inventory Systems
Unit 18 Credit Sales of Merchandise and Sales Journal
Unit 19 Credit Purchases of Merchandise and Purchases Journal
Unit 20 Inventory Valuation Methods
Unit 21 Cash Receipts Journal and Cash Payments Journal
Session Nine Bank Accounts and Cash Funds
课时目标：By the end of this session, you should be able to: (1) understand the definition of cash and cash equivalents and their presentation on the balance sheet; (2) describe the objectives of cash management and internal control over cash; (3) understand how to open a checking account and fill out a check; (4) prepare a bank reconciliation and explain its purpose; (5) establish and use a pettey cash.
Unit 22 Cash and Cash Equivalents
Unit 23 Checking Accounts
Unit 24 Reconciling the bank statements
Unit 25 Establishing a Petty Cash Fund
Session Ten Classified Financial Statements
课时目标：By the end of this session, you should be able to: (1) understand the purposes of using classified financial statements; (2) compare a single-step income statement and a multiple-step income statement; (3) prepare a multiple-step income statement and use the statement to compute gross profit rate and merchandise inventory turnover; (4) prepare a classified balance sheet and use the statement to compute the working capital and current ratio; (5) preparing closing entries and the post-closing trial balance for a merchandising business.
Unit 26 Preparing a Multiple-step Income Statement
Unit 27 Preparing a Classified Balance Sheet
Unit 28 Closing Entries and Post-closing Trial Balance for a Merchandising Business
Session Eleven Corporation: Organization and Stockholders’ Equity
课时目标：By the end of this session, you should be able to: (1) identify three basic forms of organization; (2) explain and compare the advantages and disadvantages of a sole proprietorship, a partnership, and a corporation; (3) explain the rights of stockholders; (4) understand the composition of the stockholders' equity section of a corporate balance sheet; (5) account for the paid-in capital and stock issued for assets other than cash; (6) compute the book value per share of common stock.
Unit 29 Formation of a Corporation
Unit 30 Paid-in Capital
Session Twelve Corporation: Dividends, Earnings per Share and Treasury Stock
课时目标：By the end of this session, you should be able to: (1) identify different types of dividends; (2) account for cash dividends; (3) explain the reasons for stock dividends and account for stock dividends; (4) compute the earnings per share of common stock outstanding; (5) discuss the reasons for a corporation to hold treasury stock and the nature of treasury stock; (6) account for the treasury stock transactions.
Unit 31 Dividends
Unit 32 Earnings per Share and Treasury Stock
Session Thirteen Liabilities of a Corporation: Bonds Payable
课时目标：By the end of this session, you should be able to: (1) Understand the nature of a corporate bond; (2) Record the issuance of bonds at par; (3) Record the issuance of bonds at a discount; (4) Record the issuance of bonds at a premium; (5) Account for the bonds issued between the interest payment dates; (6) Amortize the discount and the premium by using the straight-line method
Unit 33 Bonds Payable (1)
Unit 34 Bonds Payable (2)
展开全部
预备知识
Adequate level of English proficiency.
参考资料
Textbook(s):
Susan F. Haka, Jan R. Williams and Mark S. Bettner: Accounting: The Basis for Business Decisions. 17th edition, McGraw-Hill, Inc. / China Machine Press, 2017 (Chapters 01-15)
Guo, Guihang. Basic Accounting for Chinese Learners, 2nd edition, University of International Business and Economics Press, 2013.
Guo, Guihang. Accounting English. University of International Business and Economics Press, 2017.
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