【专业必修课】财务会计2 (M5.1 英文)

2018年12月18日

 

课程代码:31131484E
课程名称:财务会计2 (M5.1 英文)
Intermediate Financial Accounting I (M5.1)
开课学院(部、中心):会计学院
课程性质:专业必修       学分数:4       
总学时:72          讲授学时:72         实验学时: 0  
预修课程: 基础会计
课程主要内容:
财务会计2 (M5.1 英文)会计学专业(国际会计CPA方向)的专业必修课。本课程全面讲授财务会计的概念框架(或理论体系)和基本方法,以及财务会计与相关学科的关系。其主要内容包括:反映企业财务状况会计要素包括资产、负债、所有者权益的确认条件、初始计量、后续计量及期末计量方法;财务报告,包括资产负债表、利润表、现金流量表以及所有者权益变动表的构成内容、编制原则、编制方法;会计政策变更、会计估计以及会计差错的会计处理方法。
Intermediate Financial Accounting I (M5.1) is the significant course in the financial accounting course system. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies. The overall aims of Intermediate Financial Accounting I (M5.1)  are:
To present the concepts, methods, and techniques concerning the valuation of assets.
To present the concepts, methods, and techniques concerning the valuation of liabilities.
To present the concepts, methods, and techniques concerning the valuation of owners’ equity.
To explore how to prepare the financial statements, including Balance Sheet, Income Statement, Statement of Cash Flow and Statement of Changes in Shareholders Equity.
To explain the methods to record changes in accounting policy, accounting estimates and errors.
修读对象及要求 会计学专业(国际会计CPA方向)学生大二学生。学生应掌握财务会计概念框架的基本内容及相互联系;比较熟悉国际会计准则的基本规范,掌握资产负债表资产要素确认、计量、记录及报告方法,比较熟练解决企业会计实务问题。