大學(xué)一年級上學(xué)期-會計學(xué)原理-會計學(xué)原理教學(xué)大綱1

PAGEJiangxiUniversityofFinanceandEconomicsInternationalFundamentalAccountingPrinciplesCOURSEOUTLINEGENERALINFORMATIONCOURSETITLE:FundamentalAccountingPrinciplesCOURSECODE:12106INSTRUCTOR:蔣經(jīng)法、吉偉莉、呂曉梅、謝波、王宏、陳婕、黃蕾、江陵、左貫中OFFICEHOURS:Byappointment謝波（課程人）Email:xiebomail126CREDIT:6TIME:Threeclass-hourseachsession,twosessionseachweekCOURSELENGTH:16weeksREQUIREDTEXTBOOK:JohnJ.Wild,BarbaraChiappetta,FundamentalAccountingPrinciples,21thedition.COURSEDISCRIPTION:Thiscourseemphasizestheunderstandingoffundamentalaccountingprinciplesandproceduresandwilldevelopthestudent’saccountingproblem-solvingability.Itprovidesbasicknowledgeinpreparing,processingandinterpretingthedataaboutbusinesstransactionsfordifferenttypesofaccountinginformationusers.Bydevelopingabackgroundforunderstandingandreadingpanies’financialreportsandforassessingpany’sfinancialpositionandmakingmanagerialdecisions,thecourseequipthestudentswithaprehensiveideaofaccountinginformationsystemandspecificaccountingtechniques.COURSELEARNINGOBJECTIVES:Thecourseaimstoprovideabroadintroductiontothestudyoffundamentalaccountingprinciples.Bytheendofthiscourse,studentsareexpectedtohaveattainedthefollowingobjectives:Toprovideknowledgeinthebasicprinciplesofaccounting.Tofurnishanappreciationofbasicbookkeepingandtransactionanalysis.Toensureanunderstandingofjournals,ledgersandthestepsoftheaccountingcycle.Toknowhowtoaccountforasset,liabilityandownershipaccountsandprehendfinancialstatements.Toyieldadegreeofpetenceintheapplicationofaccountingprinciples.Todemonstrateadegreeofpetenceincriticalthinking.Note:Studentswilldemonstrateachievementofcourselearningobjectivesbypletionofhomeworkassignments,projectsandpresentation,classdiscussionsandactivities,quizzesand/orexaminations.INSTRUCTIONALMETHODS:Thecourseofstudywillconsistoflectures,readingassignment,homeworkproblems,classdiscussionsandactivities,andexaminations.ATTENDANCEPOLICY:Classattendanceisrequirementofthiscourse.Studentsarerequiredtoattendeachclass,andremaininclassfortheentiresession,unlessconditionsoverwhichtheyhavenocontrolpreventtheirbeingpresentand/orremainingfortheentireclasssession.Three(3)unexcusedabsenceswillresultinthestudentreceivingagradeofFforthecourse.PREPARATIONFORCLASSPriortoeachclasssession,studentsarerequiredtopletethereadingandhomeworkproblemassignmentsprescribedinlastsession.Ashortquizmaybegiveneachweekontheassignedreadings.COURSEASSIGNMENTS:WeekChapter11Exercise5,7,822Exercise11,12Problem133Exercise7Problem244Exercise2,4,7Problem2,3Testchapter1-455Exercise1,2,3Problem166Exercise1,5Problem177Exercise1,3,688Problem2,3Mid-termexamination99Exercise5,6,7,13Problem21010Exercise4,5,6,7,12Problem21111Exercise5,6,9Testchapter8-111212Problem2,31313Exercise6,8,9,111414Exercise3,7,10Problem2Oneweekisoccupiedbythetwotestsandmid-termexamFinalexaminationASSESSMENTOBJECTIVES:Candidatesshouldbeabletodemonstrate:KnowledgeandunderstandingofFundamentalfinancialandaccountingconcepts,principlesandpracticesrelatedtotherecordingandpresentationofbusinesstransactionsandevents.specificinformationneededtomonitorandmanagethefinancialstatusandtomakedecisionsrelatedtothefinancialmanagementofthebusinessAbilitytoexplainandanalyzeaccountingconceptsandprinciplesselectandapplyaccountingconceptsandprinciplestodataprocessingconcerningbusinesstransactionsandeventspletetheseriesofaccountingproceduresusingJournal,Ledger,TrialBalance,FinancialStatementsandsoerpretfinancialaccountsanddrawconclusionsevaluateaccountinginformationfordecisionmakingbyusingallanalyzingtoolsASSESSMENTTheassessmentwillbeonthefollowingbasis:FinalExamination50%Mid-termExamination20%Twotests20%CaseDiscussion,PaperandPPTPresentation5%Homeworkassignmentsandclassattendance5%Total100%Toachieveapassgradeinthiscourse,studentsmustobtain60%ormoreasanaggregatemarkontheassessment.InformationaboutAssessment:Homeworkassignmentsandclassparticipation(5%):Workoutsolutionstothesethomeworkquestionsinadvance.Deliveryouranswerstoyourinstructorondue.Thecontentforthehomeworkassignmentswillbelimitedtotheexercisesattachedtoeachchapter.Classparticipationincludestopicandcasediscussionandpresentation.Twotests(20%):Onetestwillbeheldafterthefinishoflearningofchapter1-4andtheotheronewillbeheldafterthefinishoflearningofchapter9-11.Eachtestwilltake2class-hoursandthetimeandlocationaresubjecttofinalconfirmation.Casediscussion,PaperandPPTpresentation(5%):Studentsarerequiredtocollectmaterialsregardingcasediscussioninadvance,participateinclassdiscussionactivelyandturninapapersummarizingtheirpointsofview.Dividedintogroups,studentsarerequiredtogiveaPPTpresentationontheaccountingcycleofastimulatedpany.Mid-termexamination(20%):Themid-termexaminationwillbeheldduringtheendofAprilorbeginningofMay.ItcoversthetopicstaughtoverChapter1to8.Finalexamination(50%):Thefinalexaminationwillincludeamixtureoftheoreticalandnumericalquestions.Youshouldnotexpectrepetitionofhomeworkquestionsandclassexamplesinthefinalexamination.SCHEMEOFEXAMINATION:Test:Includefivetosixproblemswithvariousdegreeofplication.Mostoftheproblemsareabouttheaccountingdataprocessingofbusinesstransactionsandeventsandanalyzingaccountinginformation.Mid-termExamination:PartI:MultipleChoiceFromthefollowingfiveanswersavailable,choosethebestone.Onlyoneanswerisneeded.(25%)PartII:TrueorFalseMakeajudgmentonTrueorFalseoftenstatementsonentiresyllabus.Youjusthavetojudgeit’strueorfalse.There’snoneedtocorrectthefalsestatement.(15%)PartIII:ProblemsWorkoutsolutionsto4or5numericalproblemsonentiresyllabuswithvariousdegreeofplication.(60%)FinalExamination:PartI:MultipleChoiceFromthefollowingfiveanswersavailable,choosethebestone.Onlyoneanswerisneeded.(15%)PartII:TrueorFalseMakeajudgmentonTrueorFalseoftenstatementsonentiresyllabus.Youjusthavetojudgeit’strueorfalse.There’snoneedtocorrectthefalsestatement.(10%)PartIII:ProblemsWorkoutsolutionsto4or5numericalproblemsonentiresyllabuswithvariousdegreeofplication.(55%)PartIVTermsExplainfivebasicconcepts.(10points)PartVQuestionsBrieflyanswertwoquestions.(10points)SYLLABUSCONTENTAccountinginbusinessImportanceofaccountingFundamentalsofaccountingTransactionanalysisandtheaccountingequationFinancialstatementAnalyzingandrecordingtransactionAnalyzingandrecordingprocessAnalyzingandprocessingtransactionsTrialbalanceAdjustingaccountsandpreparingfinancialstatementsTimingandreportingAdjustingaccountsPreparingfinancialstatementspletingtheaccountingcycleWorksheetasatoolClosingprocessAccountingcycleClassifiedbalancesheetAccountingformerchandisingoperationsMerchandisingactivitiesAccountingformerchandisepurchasesAccountingformerchandisesalespletingtheaccountingcycleFinancialstatementformatsInventoriesandcostofsalesInventoriesbasicsInventoriescostingunderaperpetualsystemValuinginventoryatLCMandtheeffectsofinventoryerrorsAccountinginformationsystemsFundamentalsystemprincipleSpecialjournalsinaccount