【管理课件】中级财务会计(英文)课程教学大纲.docVIP

PAGE PAGE 12 - - 中南财经政法大学会计学院 School of Accounting, Zhongnan University of Economics Law 中级会计学(英文) 课程 (Intermediate Accounting) 教学大纲 (SYLLABUS) 《中级财务会计》教学小组编写 Teaching Team of Intermediate Accounting 2006年2月修订 (Feb.2006)  Course Nature This course is designed for undergraduate students majoring in accounting and auditing. It is arranged in the fourth or fifth semester. It is aimed to enhance students’ ability both in western accounting knowledge and professional English, and to improve competitive for their job. The teaching content and arrangements of this course should be strictly according to this teaching outline. Teaching Objective After finishing learning this course, the students are required to understand the fundamenta western accounting theory, accounting concepts and the procedures and skills in dealing with the preparation of financial statements. By comparing the major differences of accounting treatment between U.S.A and China, the students are required to make comments on Chinese and US accounting standards and make research on them. Teaching Content Lesson 1 THE ENVIRONMENT OF FINANCIAL REPORTING Forewords SEQ 1_0 \* ROMAN \r 1I. Accounting information: users, uses, and GAAP in U.S.A. 2. The development of accounting standards in U.S.A. 2.1 Brief history of development of accounting standards – CAP, APB, FASB 2. 2 Financial Accounting Standards Board (FASB) 2.2.1 Organization SEQ 1_2 \* Arabic \n1.2.2 Statements issued by FASB 3. Other organizations currently influencing GAAP in U.S.A. 3.1 SEC, AICPA, EITF, CASB, IRS, AAA, IASC/IASB, GASB, professional organizations 3.2 Relationship of organizations in current standard setting environment 4. Ethics in the accounting environment 5. Comparison of the development of accounting standards in China and in U.S.A. (Case) Lesson 2 FINANCIAL REPORTING: ITS CONCEPTUAL FRAMEWORK 1. FASB conceptual framework 1.1 General value of framework 1.2 Nature and components of