会计学课件MBA.ppt

Dongmei WANG MSGSCAS 04-9 会计学 Introduction to Financial Accounting Teaching Plan for Introduction to Financial Accounting Lecture One Accounting Equation Learning Objectives(chapter 1) Describe the components of the balance sheet Analyze business transactions and relate them to changes in the balance sheet Classify operating, investing and financing activities in a cash flow statement Learning Objectives(Chapter 2) Explain how to measure income Understand Concepts of recognition and matching Prepare an income statement and show how it is related to a balance sheet Calculate operating cash flows and show how cash flow differs from income flow Learning Objectives(Chapter 2) Account for cash dividends and prepare a statement of retained income Compute and explain earnings per share(EPS), price-earnings ratio(P-E Ratio), dividend-yield ratio and dividend -payout ratio Reading Tasks(Chapter 1) P2-P31 Focus on: p8-p17 1 Transaction Analysis 2 Balance Sheet Equation 3 Balance Sheet 4 Statement of Cash Flows Focus on: p19-p22 1 Par value 2 Paid-in capital in excess of par value Reading Tasks(Chapter 2) P42-P70 Focus on :p47-p57 1 revenue and expenses 2 Accrual basis and cash basis 3 Measuring income 4 Concepts of recognition and matching 5 Income statement and cash flow statement Reading Tasks(Chapter 2) Focus on: p58-p67 1 Dividends and retained income 2 Statement of retained income 3 Four popular ratios: EPS P-E ratio, Dividend-yield ratio and dividend-payout ratio Assignments Chapter 1 p35 1-30 Analysis of transactions(h); p40 1-45 Internet case. Chapter 2 p78 2-44 Prepare financial statements(h); p79 2-47 Statement of cash flows(h); p81 2-51 Financial ratios(h); p82 2-54 Cisco annual report. Accounting Vocabulary P30 P70 会计要素和会计平衡公式 资产负债表要素 损益表要素 资产负债表平衡公式 资产要素 资产：是指过去的交易或事项形成并由企业拥 有或控制的资源，该资源预期会给企业带来经济利益的流入。 资产具有如下特点： 1 能够给企业带来经济利益； 2 为企业所拥有，或者即使不为企业所