（本科）会计专业英语全册电子教案（1-17章）.docxVIP

教学目标

知识目标：Explainthenatureofaccountinganditstypes;

Understandthebasicassumptionsandprinciplesofaccounting能力目标：Interpretthequalitativecharacteristicsofaccountinginformation;

Identifytheeffectsofbusinesstransactionsontheaccountingequation素质目标：ApplytheDouble-EntryBookkeeping

教学重点

Qualitativecharacteristicsofaccountinginformation;

TheAccountingEquationandDouble-EntryBookkeeping

教学难点

TheAccountingEquationandDouble-EntryBookkeeping

教学手段

结合理论与案例

小组讨论

教学学时

2课时

教学内容与教学过程设计

注释

Chapter1PrincipleofFinancialAccounting

〖理论知识〗

Topic1:Natureofaccounting

1.AccountingisanInformationSystem

Accountingisoftendescribedasaninformationsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableinformationaboutanorganization’sbusinessactivitiesthatcanbeexpressedinmonetaryterms.

2.ThePurposesofAccounting

Theprimarypurposeofaccountingistoprovideinformationtohelppeoplemakedecisionsabouteconomicactivities.

3.TypesofAccountingInformation

(1)FinancialAccounting

Financialaccountingreferstoinformationdescribingthefinancialresources,obligationsandactivitiesofaneconomicentity,eitheranorganizationoranindividual.

(2)ManagementAccounting

Managementaccountinginvolvesthedevelopmentandinterpretationofaccountinginformationwhichisforinternaluseandprovidesspecialinformationforthemanagersofacompany.

(3)TaxAccounting

Taxplanningmeansanticipatingthetaxeffectsofbusinesstransactionsandstructuringthesetransactionsinamannerthatwillminimizetheincometaxburden.

4.UsersofAccountingInformation

(1)Individuals

Individualsoftenkeepsaccountingrecordstomakedecisions.

Discussthetypesofaccountinginformationandinformationusers.

(2)ManagersofBusiness

Managersofbusinessesuseaccountinginformati