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中南财经政法大学会计学院

School of Accouting, Zhongnan University of Economics & Law

中级会计学(英文) 课程 (Intermediate Accounting) 授课教案 (Teaching plan)

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《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)

.专业.整理.

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Teaching Arrangement 1 Time allocation

The total class hour is 51, with 3 scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows:

Teaching Unit Part 1 Financial Reporting: Concepts, Finanicial Statements, and Related Disclosures Basic Content 1 The Environment of Financial Reporting 8 2 Financial Reporting: Its Conceptual Framework 3 The Balance Sheet and the Statement of Changes 4 in Stockholders’ Equity 4 The Income Statement and income recognition 5 The Statement of Cash Flows Part 2 6 Cash and Receivables 6 5 4 3 4 Time allocated Financial Reporting: 7 Inventories Asset Measurement 8 Property, Plant, and Equipment and Income 9 Intangibles Determination Part 3 10 Current Liabilities and Contingencies 3 4 3 Financial Reporting: 11 Long-Term Liabilities and Receivables Valuation of Liabilities and Investments 12 Investments 3 .专业.整理.