中级财务会计英文教学大纲.docx
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中级财务会计英文教学大纲.docx
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中级财务会计英文教学大纲
附件8
IntermediateFinancialReporting2
课程编号:
041184A
课程类型:
□通识教育必修课□通识教育选修课
■专业必修课□专业选修课
□学科基础课
总学时:
64讲课学时:
64实验(上机)学时:
学 分:
4
适用对象:
Undergraduatestudents
先修课程:
IntermediateFinancialReporting1orequivalentpost-secondarycoursesinintermediatefinancialaccounting,introductorymanagementaccounting,statisticsandeconomics
一、教学目标(黑体,小四号字)
IntermediateFinancialReporting2isthethirdinasequenceoffourcoursesinthefinancialaccountingstreamintheCPACanadaprerequisiteeducationprogram(PREP).Itisanintermediatefinancialaccountingcoursethatbuildsonthebasicunderstandingoffinancialaccountingthatyouhaveacquiredinpreviousfinancialaccountingcourses.Theprimaryaimofthiscourseistoassistyouin:
ØDevelopingprofessionalcompetenceandskillsthatwillenableyoutopreparefinancialstatements,focusingmostlyontheliabilitiesandowners’equityelementsofthestatementoffinancialposition
ØChoosingappropriatefinancialaccountingandreportingpoliciesinbothspecificandgeneralcircumstancesdeterminethesubstanceofabusinesstransaction
ØCriticallyassessingtheabilityoftheIFRSframeworktoreflectitssubstance
ØAnalyzingafinancialaccountingsituation,identifyissuesandalternatives
ØFormulatingrecommendationsusingethical,professionaljudgment.Thiscourseintegratestheuseofcomputersoftwaretosolveaccountingproblems.
二、教学内容及其与毕业要求的对应关系(黑体,小四号字)
TheobjectiveoftheIntermediateFinancialReporting2istoprovidecandidateswithacompleteunderstandingofthemostfundamentalconceptsinfinancialaccountingandreporting,focusingontheliabilitiesandequitiessideofthestatementoffinancialposition.Technicallycomplexaccountingissuesareintroduced.Themoduleprovidesmanyopportunitiesforcandidatestoconsidertheaudit,tax,finance,andperformancemanagementimplicationsoffinancialaccountingandreportingissues.Candidatesgainanappreciationofhowfinancialaccountingintegrateswithdecision-makingandstrategiesthroughcasescenariosthatprovidearichprofessionalcontext.
与毕业要求的对应关系:
1.本课程涵盖了负债、所有者权益、所得税会计、租赁、养老金会计、每股盈余、会计政策、会计估计变更和前期差错更正、现金流量表等相关内容,通过本课程的学习,学生能够掌握相关较为复杂的经济业务的核算方法
2.涵盖相关的会计理论的内容,提高毕业生理论水平;培养学生独立思考的能力,扩大就业半径。
3.会计职业道德相关内容,提升毕业生职业道德水平。
三、各教学环节学时分配(黑体,小四号字)
教学课时分配
序号
章节内容
讲课
实验
其他
合计
1
Liabilities
3
3
2
8
2
Shareholders'equity,stock-basedcompensationplansandcompoundfinancialinstrumentsandcomplexfinancialinstruments
7
7
3
17
3
Accountingforincometax
4
4
2
10
4
Accountingforleaseandpensionplans
6
6
3
15
5
Earningspershareandaccountingchanges
3
3
1
7
6
Statementofcashflows
3
3
1
7
合计
26
26
12
64
四、教学内容(黑体,小四号字)
Lesson1
Lesson1focusesonaccountingforliabilities.Itlooksatfinancialliabilitiesatfairvaluethroughprofitorloss,otherfinancialliabilitiesandnon-financialliabilities.Thislesson'smaterialalsocoverscontingencies.Thislesson'sstudentnotesareprimarilybasedontheguidancesetoutinIFRS9FinancialInstrumentsandIAS37Provisions,ContingentLiabilitiesandContingentAssets.
ØExplainthecharacteristicsofafinancialliabilityandanon-financialliability.(Understand)
ØDefineworkingcapital,identifyvarioussourcesofdebtfinancing,anddeterminetheclassificationandvaluationforvariousliabilities.(Understand)
ØDeterminetheappropriateaccountingtreatmentforprovisions,includingpurchasecommitmentlossesandcontingencies,andforguarantees,whicharefinancialliabilities.(Understand)
ØApplytheprinciplesofliabilityrecognitionandmeasurementtosituationsthatincludeenvironmentalliabilities.(Understand)
ØDeterminethebookvalueofbondscarriedatamortizedcost.(Application)
ØExplaintheeffectofamarketinterestratechangeonshareholderwealth.(Application)
ØMeasureandreportinterestexpense,explainthenatureofadiscountorpremium,andcapitalizeinterestwhererequired.(Application)
ØCalculateperiodicinterestexpenseusingtheeffectiveinterestratemethod.(Application)
ØRecordabondretirementforcashandthroughadefeasance.(Application)
ØDescribetheaccountingproceduresforrecognizingforeign-currencydenominateddebt.(Understand)
ØDescribethedisclosurerequiredforliabilitiesandfinancialinstrumentsingeneralanddescribequality-of-earnings(QOE)implications.(Understand)
Lesson2
Lesson2focusesprimarilyonshareholders'equityandstock-basedcompensationplans.Italsodiscussescompoundfinancialinstrumentsandcomplexfinancialinstruments,suchasderivatives.
ØExplainthenatureofequity.(Understand)
ØExplainthenatureofacorporation,andevaluatetheadvantagesanddisadvantagesofthecorporateformofbusiness.(Understand)
ØAccountfortheissuanceofsharesforcashorotherconsiderationandtransactionsrelatingtosubscriptionsreceivable.(Application)
ØAccountfortheretirementofsharesandexplainthemeaningofthegainorlossthatresults.(Application)
ØExplainthenatureofretainedearningsandappropriationsofretainedearningsandrecordentriesforitemsaffectingretainedearnings.(Application)
ØCalculatedividenddistributions,acknowledgingvariousdividendentitlements.(Application)
ØAccountforastocksplitandastockdividendandexplainthesubstanceofthetransactionsandthe“value”receivedbytherecipient.(Application)
ØPrepareappropriatedisclosuresonthestatementofcashflowsandinthenotestothefinancialstatementstoreflectequitytransactions.(Application)
ØPrepareastatementofchangesinequity.(Application)
ØExplainthenatureofdebtaswellasequityandclassifyfinancialinstrumentsaccordingtotheirterms.(Understand)
ØAccountforconvertiblebonds,convertibleattheinvestor’soption.(Application)
ØExplainthevaluationproblemsthatarisewhenrecognizingaconversionoptionontheissuanceofconvertibledebt.(Understand)
ØBeabletoexplaintheissuesinherentinstock-basedcompensation.(Understand)
ØExplainthenatureofaderivativeinstrumentanditsaccountingtreatment.(Understand)
ØPrepareappropriatestatementofcashflowsdisclosuresreflectingtypicaltransactionsforfinancialinstruments.(Application)
ØDescribethethreeareasofrequireddisclosureforfinancialinstruments.(Application)
Lesson3
Lesson3focusesonaccountingforincometaxesinaccordancewithIAS12IncomeTaxes.Italsotakeacloserlookataccountingfortaxlosses.
ØExplaininter-periodandintra-periodtaxallocation.(Application)
ØExplaintemporarydifferences.(Application)
ØExplainthenatureofdeferredtaxassetsandliabilities.(Understand)
ØDescribethemajoralternativesforaccountingforcorporateincometax.(Understand)
ØAccountforincometaxesaccordingtoIAS12,givingrecognitiontotemporarydifferences.(Application)
ØUnderstandhowtoaccountforoperatinglossesaslosscarrybacksandlosscarryforwards.(Understand)
ØExplainfinancialstatementdisclosurerequiredforincometaxes.(Understand)
Lesson4
Lesson4coversaccountingforleasesfromtheperspectiveofalesseeandlessor.Youwilllearnhowtodeterminewhethertoclassifyaleaseasafinanceleaseoranoperatinglease.Additionally,thislessonwillcoveraccountingforpensionplansandotherlong-termemployeebenefits.
ØExplainthenatureofpropertyrightsobtainedandobligationsassumedunderleaseagreements.(Understand)
ØAnalyzethesubstanceofaleaseagreementwithreferencetothecriteriaforrecognitionoffinancialstatementelements(assetsandliabilities).(Application)
ØFromtheperspectiveofthelessee,explainthesimilaritiesbetweenleasedandownedproperty,plant,andequipmentandthesimilaritiesbetweenleaseliabilitiesandotherlong-termliabilities.(Application)
ØAnalyzetheimpactofleasingarrangementsonthefinancialstatementsofthelesseeandthelessor.(Application)
ØEvaluatetheadvantagesofleasingversusowningaproperty,plant,andequipment.(Application)
ØClassifyaleaseasanoperatingorfinanceleaseforthelessorandlessee;explainhowtheclassificationcriteriaattempttoreflectthesubstanceoftheleasecontract.(Application)
ØAccountforleasesfromtheperspectiveofboththelesseeandthelessor.(Application)
ØDescribetheaccountingstandardsforleasesrelatingtorealestate.(Know)
ØPrepare,ingoodform,financialstatementdisclosureforalease,includingnotedisclosure,forboththelesseeandthelessor.(Application)
ØExplainthenatureofapensionplanandthekeyvariablesusedtomeasurepensionamounts.(Application)
ØExplainthetheoreticalviewsofpensionplans.(Know)
ØAccountfordefinedcontributionpensionplans(Application)andexplainhowtoestimatepensionplanobligationsandannualchangesinobligations.(Understand)
ØContrastthefollowingactuarialcostmethods:
accumulatedbenefit,projectedunitcredit,andlevelcontribution.(Understand)
ØCalculatepensionexpenseandchangesinaccumulatedcomprehensiveincomebycombiningappropriatemeasuresofcurrentandpastservicecosts,interestcostsandrevenues,andactuarialgainsandlosses.(Application)
ØExplainthespecialcomponentsofpensionexpense.(Know)
ØExplainthenatureofthepensionobligation(netpensionplanstatus)inthecontextoftherecognitioncriteria.(Understand)
ØExplaintheaccountingapproachtopost-retirementbenefitsotherthanpensions.(Understand)
ØDescribefinancialstatementdisclosuresforpensioncostsandobligations.(Application)
Lesson5
Lesson5focusesondeterminingearningspershare.Thislessonwillalsolookataccountingchanges.
ØPerformhorizontala
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