实用会计英语（最后）.pptVIP

会计专业英语 主讲 周俊强 中国地质大学（北京） English for Accounting Syllabus Instructor: Zhou Junqiang Objectives Through learning in this course, students will develop English language skills for accounting, and enlarge your English vocabulary for accounting. Class Time Class time will be broken up into two activities sometimes. One section of each class will consist of lectures over the selected chapter. Another section of class will be devoted to student’s preparation of class/group work. Groups Some of class exercises and homework will be completed in small groups. Groups will be determined during the first class meeting. Groups will consist of five per group. A card must be filled out with names for each group to be turned into the instructor at the end of the first class period. Homework Only one assignment per group must be submitted for grading. All group members will receive the same grade. Homework for each class will be due at the beginning of the next class . Grading Homework: 20% Final exam: 80% Grade Assignment 90 – 100: A 80 – 89: B 70 – 79: C 60 – 69: D below 60: F (failed) Contacting the Instructor Email: zjq662004@ The best way to reach me is to send me email. I check my email at least once everyday. Chapter 1 Overview of Accounting Accounting– an information system Accounting concepts and principles Key points: Accounting principles Accounting Equation Difficulties: GAAP Accounting Equation Chapter 2 Accounting Equation and Double Entry System  Key points: Double Entry System, Example of Recording Transaction Difficulties:Double Entry System Chapter 3 Accounting Cycle Key points: The Ledger, The Journals, Trail Balance Difficulties: Trail Balance Chapter 4 Financial Statement Key points: The Balance Sheet, The Income Statement,The Statement of Cash Flows Difficulties: The Balance Sheet, The Income Statement Chapter 5 Cash Key p