企业会计学9774160.docVIP

西南财经大学天府学院 教 案 任课教师：孙艳艳 课程名称：会计学导论-本 任课班级：2010级本科工商管理 授课时间：2011-2012学年第1学期 西南财经大学天府学院教务处制 教 案 编号：01 章,节 Chapter 1： Accounting: the lauguage of business 授课方式 Teach Discuss 教 学 目 的 By the end of this chapter, you should be able to discuss: how accounting information assists in making decisions describe the components of the balance sheet Financial and Management accounting The balance sheet equation 教 学 重 点 The nature of the accounting The balance sheet equation 教 学 难 点 The components of the balance sheet 时间分配 教 学 内 容 课时 Learning objectives Introduction Accounting Financial and management accounting Financial accounting Management accounting The nature of accounting The accounting system Accounting systems are designed to meet the needs of the decision makers who use the financial information. The real value of any accounting system lies in the information it provides. 2.4 Accounting as an aid to decision making Balance sheet – shows financial picture on a given day Income statement – shows performance over a given period Statement of cash flows – shows performance over a given period Annual report - a document prepared by management and distributed to current and potential investors to inform them about the company’s past performance and future prospects The balance sheet The balance sheet shows the financial position of a company at a particular point in time. The left side lists assets – the right side lists liabilities and owners’ equity The balance sheet equation Elements of the balance sheet The example of the balance sheet 作 业 布 置 “One individual can be an owner, an employee, and a creditor of a corporation.” Do you agree? Explain 课 后 总 结 Explain how accounting information assists in making decisions. Describe the components of the balance sheet. Know the structure of the balance sheet 教 案