高级财务会计学A教学大纲.docxVIP

高级财务会计学A教学大纲 课程编号课程名称：高级财务会计学A (Advanced Financial Accounting A) 学分：4.5 学时：72 适用专业：会计学(合作培养) 建议修读学期：第5学期 开课单位：商学院会计系 先修课程：中级财务会计学A2 一、课程性质、目的与任务 《高级财务会计学A》是会计学(合作培养)本科专业的一门重要专业基础课，采用双 语教学，本课程的目的与任务是，通过教学使学生掌握财务会计学领域的高、深、难、特问 题处理的基本理论和方法，能独立辨别和选择运用特定的会计方法程序处理各种会计实务工 作中的复杂和特殊业务。 二、教学内容及学时分配 本课程总学时数为72学时，其中理论教学为72学时，实验教学为0学时；课程教学共 有10章，具体内容及学时安排等如下表所示： 课程内容 教学 要求 重点 (☆) 难点 (△ ) 学时 安排 实验 学时 上机 学时 备注 Chapter 1 Foreign Currency Transactions 6 1. Foreign Currencies: Measurement versus Denomination B 2. Foreign Currency Exchange Rates B ☆ 3. Sales and Purchases Denominated in Foreign Currency A ☆ △ 4. Accounting for Foreign Currency Hedges C Chapter 2 Foreign Currency Financial Statements 6 1. Functional Currency C 2. Functional Currency Determines Method B 3. Highly Inflationary Economy C 4. Translation on Acquisition Date A ☆ 5. Current Rate Method and Temporal Method A ☆ A 6. Translation Adjustments and Rcmeasuremcnt Gain/Loss A ☆ Chapter 3 Segment and Interim Financial Reporting 6 1. Reportable Operating Segments C 2. Threshold Tests B 3. Test for Additional Segments A ☆ 4. Disclosures C 5. Interim versus Annual Reporting A ☆ 6.Interim-Period Income Taxes B Chapter 4 Corporate Liquidations and Reorganizations 6 1. Types of Bankruptcies C 2. Corporate Liquidation A ☆ △ 3. Corporate Reorganization A ☆ 4. Emerging from Reorganization B Chapter 5 Business Combinations 6 1. Economic Motivations C 2. Forms of Business Combinations B 3. Accounting for Business Combinations A ☆ 4. Cost Allocations Using the Acquisition Method A ☆ △ Chapter 6 An Introduction to Consolidated Statements 10 1. Benefits Limitations C 2. Subsidiaries C 3. Parent Company Recording B 4. Allocations at Acquisition Date A ☆ A 5. Noncontrolling Interests A ☆ 6. Amortizations After Acquisition A ☆ 7. Subsequent Balance Sheets B 8. Consolidated Income Statements B Chapter 7 Consolidation Techniques and Procedures 8 1. Acquisition-Year Working Papers B 2. Working Papers in Subsequent Years B 3. Lo