《基础会计学》英文教案讲义82页完整版 FUNDAMENTAL ACCOUNTING Lesson Notes.docVIP

FUNDAMENTAL ACCOUNTING Lesson notes Lesson 1: Introduction to Accounting Learning Objectives 1. Understand the concepts of economic man and nature of firm from the perspective of economic man. 2. Appreciate the trust issue and the unique role of accounting in trust building and maintaining. 3. Comprehend the concept of Economic Darwinism and its implication and the selection of trusting mechanism. 4. Understand the origin and development of accounting discipline. Teaching Hours Students major in accounting 3 hours Other students 3 hours Teaching contents This lesson comprise of three major issues, that is, the nature of the firm(preliminary issue), value of accounting(core issue), and origins and evolution of accounting(core issue). It follows the logic array in the sections below: First, a question is raised: were there such positions as accountants at the Mountain Liang? Why did accounting exist even in the brotherhood of the Mountain Liang, where friendship and loyalty despised the material richness? There lies a problem of human nature, on which we base our discussion of the nature of the firm, introducing the trust issues relating to the efficiency of the firm’s operations. Then with the thoughts of Economic Darwinism, we explore the value of accounting, which is proved a lower-cost device of trust. Now that accounting is interwoven with human trust, the discussion on the origins and evolution of accounting becomes an easier task. The instructor may use the background knowledge of history, anthropology or even the novelty in Ming and Qing dynasties, illustrate the connection between the progress of accounting and that of technology and economy. In the course of this lesson, we adopt the concept of REMM, however, the instructor need pay extra attention to leading the students to a correct understanding of the Economic Man view, thus formulating a rational and wise view of life in a joint effort of civil ethical education, therefo