Upload
azeem-zam
View
633
Download
8
Embed Size (px)
DESCRIPTION
Citation preview
Accounting PrinciplesCapital University of Economics and Business
FinancialFinancial ACCOUNTING (1)ACCOUNTING (1)财 务 财 务 会 计 学(会 计 学( FA1FA1
))Professor Liu Zhong-wen Professor Liu Zhong-wen 刘仲文教授刘仲文教授School of Accounting School of Accounting 会计学院会计学院
Capital University ofCapital University of
Economics & Business Economics & Business 首都经济贸易大学首都经济贸易大学
Accounting PrinciplesCapital University of Economics and Business
IntroductionIntroduction About our University & SchoolAbout our University & School Set up in 1956 over 50 years,Set up in 1956 over 50 years, 14 School & Department14 School & Department 33 Undergraduate Course for Bachelor Degree33 Undergraduate Course for Bachelor Degree 28 Postgraduate Course for Master Degrees 28 Postgraduate Course for Master Degrees 8 Doctor Degrees8 Doctor Degrees 1 Post Doctor Research Center1 Post Doctor Research Center 20,000 Full Time Students20,000 Full Time Students
Accounting PrinciplesCapital University of Economics and Business
Accounting School Accounting School 会计学院会计学院
Dean
Office
Dean
Office
Acc. D
epartm
ent
Acc. D
epartm
ent
Au
dit
Au
dit D
epartm
ent
Dep
artmen
t
Fin
ance
Fin
ance D
epartm
ent
Dep
artmen
t
Acc. R
esearch
Acc. R
esearch
Cen
terC
enter
Fin
ance
Fin
ance R
esearch C
enter
Research
Cen
ter
Train
ing C
enter
Train
ing C
enter
Accou
ntin
g Lab
A
ccoun
ting L
ab
Com
pu
ter Lab
Com
pu
ter Lab
10 Course Group10 Course Group
Organization Chart of Accounting School Organization Chart of Accounting School 会计学院组织结构会计学院组织结构
Accounting PrinciplesCapital University of Economics and Business
课程名称课程名称11 Financial Accounting I Financial Accounting I 财务会计学 财务会计学 11 FA1FA1
22 Financial Accounting II Financial Accounting II 财务会计学 财务会计学 22 FA2FA2
33 Financial Accounting III Financial Accounting III 财务会计学 财务会计学 33 FA3FA3
44 Financial Accounting IV Financial Accounting IV 财务会计学 财务会计学 44 FA4FA4
55 Management Accounting I Management Accounting I 管理会计学 管理会计学 11 MA1MA1
66 Management Accounting II Management Accounting II 管理会计学 管理会计学 22 MA2MA2
77 Financial Management I Financial Management I 财务管理学 财务管理学 11 FN1FN1
88 Auditing I Auditing I 审计学审计学 11 AU1AU1
99 Accounting Theory 1 Accounting Theory 1 会计理论会计理论 11 AT1AT1
Syllabus of International AccountingSyllabus of International Accounting国际会计班课程设置国际会计班课程设置
Accounting PrinciplesCapital University of Economics and Business
About the Text BookAbout the Text Book
The The bookbook named named 《 《 FinancialFinancial Accounting Accounting 》》 Why selected this book?Why selected this book? Because it is a quite famous text book for Because it is a quite famous text book for
accounting students in American accounting students in American University. University.
Also because the editors are very famous Also because the editors are very famous professors.professors.
Accounting PrinciplesCapital University of Economics and Business
TerminologyTerminology
The correct use of accounting terms is an The correct use of accounting terms is an important part of your learning in this important part of your learning in this course. A glossary has been provided to course. A glossary has been provided to help you in this area.help you in this area.
Read the Glossary list is at the end of Read the Glossary list is at the end of FA1 Lesson Notes.FA1 Lesson Notes.
Accounting PrinciplesCapital University of Economics and Business
Introduction on the unit of FA1Introduction on the unit of FA1
Financial Financial Accounting 1Accounting 1
FA1FA1
1. Objectives1. Objectives
2. Contents2. Contents 3. Teaching Plan3. Teaching Plan
4. Evaluation4. Evaluation
Accounting PrinciplesCapital University of Economics and Business
1. The objectives of the course 1. The objectives of the course
is to help you is to help youLearn general concepts of financial Learn general concepts of financial
accounting, and procedures used in the accounting, and procedures used in the preparation of financial statements,preparation of financial statements,
Use of accounting Use of accounting information in information in
managerial & financial managerial & financial decision making,decision making,
Various ethical Various ethical considerations in considerations in
accounting.accounting.
Exh.1-1
Accounting PrinciplesCapital University of Economics and Business
2. Contents2. Contents
There are ten lessons on FA1There are ten lessons on FA1
L1 An introduction to L1 An introduction to accounting conceptsaccounting concepts
L2 Recording transactionsL2 Recording transactions L3 Adjusting Accounts, L3 Adjusting Accounts, preparing the statements, preparing the statements, & completing the& completing the accounting cycleaccounting cycleL4 Accounting for L4 Accounting for Merchandising activitiesMerchandising activitiesL5 Inventories & special L5 Inventories & special journalsjournals
L1 An introduction to L1 An introduction to accounting conceptsaccounting concepts
L2 Recording transactionsL2 Recording transactions L3 Adjusting Accounts, L3 Adjusting Accounts, preparing the statements, preparing the statements, & completing the& completing the accounting cycleaccounting cycleL4 Accounting for L4 Accounting for Merchandising activitiesMerchandising activitiesL5 Inventories & special L5 Inventories & special journalsjournals
L6 Internal control & L6 Internal control & accounting for cash,….accounting for cash,….L7 Fixed assets, naturalL7 Fixed assets, natural resources,…..resources,…..L8 Current & long-termL8 Current & long-term liabilitiesliabilitiesL9 Accounting for L9 Accounting for partnerships & ….partnerships & ….L10 The cash flow statement L10 The cash flow statement & ….& ….
L6 Internal control & L6 Internal control & accounting for cash,….accounting for cash,….L7 Fixed assets, naturalL7 Fixed assets, natural resources,…..resources,…..L8 Current & long-termL8 Current & long-term liabilitiesliabilitiesL9 Accounting for L9 Accounting for partnerships & ….partnerships & ….L10 The cash flow statement L10 The cash flow statement & ….& ….
Accounting PrinciplesCapital University of Economics and Business
Contents of the bookContents of the book
Chapter OneChapter OneWhy Accounting Matters?Why Accounting Matters?
Chapter 2-5Chapter 2-5AccountingPrinciples
Chapter 2-5Chapter 2-5AccountingPrinciples
Chapter 6-15Chapter 6-15FinancialAccounting
Chapter 6-15Chapter 6-15FinancialAccounting
Accounting PrinciplesCapital University of Economics and Business
ContentsContents
Chapter 1Chapter 1
Why Accounting Why Accounting MattersMatters
第一章 为什么是会计第一章 为什么是会计的问题的问题 ??
Chapter 2 Understanding the recording process
第二章 记录程序解析第二章 记录程序解析
Accounting PrinciplesCapital University of Economics and Business
ContentsContentsChapter 3 Chapter 3
Adjusting Adjusting accounts accounts properlyproperly
第三章 适当地调整账第三章 适当地调整账户户
Chapter 4 The Chapter 4 The accounting accounting cycle processcycle process
第四章 会计循环程序第四章 会计循环程序
Accounting PrinciplesCapital University of Economics and Business
ContentsContents
Chapter 5 Chapter 5 Accounting for Accounting for MerchandisersMerchandisers
第五章 商业会计核算第五章 商业会计核算
Chapter 6 Chapter 6 Accounting for Accounting for InventoriesInventories
第六章 存货会计核算第六章 存货会计核算
Accounting PrinciplesCapital University of Economics and Business
ContentsContentsChapter 7 Chapter 7
Generally Generally accepted accepted Accounting Accounting Principles & Principles & Financial Financial Reporting Reporting
第七章 一般公认会计第七章 一般公认会计原则和财务报告原则和财务报告
Chapter 8 Chapter 8 Internal Control Internal Control Systems and Systems and CashCash
第八章 内部控制系统第八章 内部控制系统和现金和现金
Accounting PrinciplesCapital University of Economics and Business
ContentsContentsChapter 9 Chapter 9
Receivables Receivables AccountingAccounting
第九章 应收账款的会第九章 应收账款的会计核算计核算
Chapter 10 Chapter 10 Property, Plant Property, Plant & Equipment, & Equipment, Natural Natural Resources and Resources and Plant assetsPlant assets
第十章 不动产、厂房第十章 不动产、厂房设备资产,自然资设备资产,自然资源和工厂资产源和工厂资产
Accounting PrinciplesCapital University of Economics and Business
ContentsContents
Chapter 11 Chapter 11 Accounting for Accounting for LiabilitiesLiabilities
第十一章 负债的会计第十一章 负债的会计核算核算
Chapter 12 Chapter 12 Corporate Corporate Structure & Structure & Transactions Transactions that Affect that Affect EquityEquity
第十二章 公司结构和第十二章 公司结构和影响产权的交易影响产权的交易
Accounting PrinciplesCapital University of Economics and Business
ContentsContentsChapter 13 Chapter 13
Accounting for Accounting for InvestmentsInvestments
第十三章 投资的第十三章 投资的会计会计核算核算
Chapter 14 Chapter 14
Cash flow Cash flow Statements Statements
第十四章 现金流量表第十四章 现金流量表
Accounting PrinciplesCapital University of Economics and Business
ContentsContents
Chapter 15 Chapter 15 Analyzing Analyzing Financial Financial StatementsStatements
第十五章 财务报表分第十五章 财务报表分析析
Appendix A Financial Appendix A Financial Statements: Statements: PepsiCo, Inc.PepsiCo, Inc.
Appendix B Financial Appendix B Financial Statements: Coca-Statements: Coca-Cola CompanyCola Company
Accounting PrinciplesCapital University of Economics and Business
DictionaryDictionary
《《 Li-Xin Li-Xin English-Chinese English-Chinese Dictionary of Dictionary of Financial & Financial & AccountingAccounting 》》
《《立信英汉财会立信英汉财会大词典大词典》》陈今池陈今池编 立信会计出编 立信会计出版社 版社 19941994 年年出版 出版 ¥¥ 66.0066.00
《 Glossary of Accounting
Terms 》 Revised edition
《《英汉会计词汇英汉会计词汇》》修订版 修订版 19951995 年年66 月月中国会计学会,中国会计学会,香港会计师公会香港会计师公会
Accounting PrinciplesCapital University of Economics and Business
How to use the book How to use the book ?? Please turn to page xxiiiPlease turn to page xxiii ,, explain how to use explain how to use
the book the book 11 、、 Navigator Navigator 导航浏览器导航浏览器 22 、、 Concepts for review Concepts for review 概念的复习概念的复习 33 、、 Special story Special story 特色故事特色故事 44 、、 Study objectives Study objectives 学习目标学习目标 55 、、 Preview Preview 预览预览 66 、、 Color Illustrations Color Illustrations 带颜色的说明带颜色的说明 77 、、 Helpful hints Helpful hints 帮助性提示帮助性提示 88 、、 Alternative terminology Alternative terminology 可替代的词汇可替代的词汇 99 、、 Accounting Equation Accounting Equation 会计等式会计等式 1010 、、 Financial Statement Financial Statement 财务报表财务报表
Accounting PrinciplesCapital University of Economics and Business
How to use the diskHow to use the disk
Start the disk, you can findStart the disk, you can find ::
Assignments FileAssignments File
Answers for Review FileAnswers for Review File
Review QuestionsReview Questions
Accounting PrinciplesCapital University of Economics and Business
3. Teaching Plan3. Teaching Plan
Firstly, we will focus on lesson notes Firstly, we will focus on lesson notes understand the special concepts in understand the special concepts in accounting;accounting;
Secondly, I will help you to understand the Secondly, I will help you to understand the accounting principles and do some accounting principles and do some exercises in English. exercises in English.
Through Lesson Notes to read the certain Through Lesson Notes to read the certain parts of the text book. parts of the text book.
Accounting PrinciplesCapital University of Economics and Business
How to learn best?How to learn best?Answer QuestionsAnswer Questions
Summary your answersSummary your answers
Check your study styles:Check your study styles:V. Visual V. Visual 视觉型视觉型A. Aural A. Aural 听觉型听觉型R. Reading / Writing R. Reading / Writing 读写型读写型K. Kinesthetic K. Kinesthetic 动感型动感型
Accounting PrinciplesCapital University of Economics and Business
Essential Outcomes for FA1:Essential Outcomes for FA1:
Accounting Cycle – Recording Accounting Cycle – Recording and reporting the financial and reporting the financial
transactions of a sole transactions of a sole proprietorship operating a proprietorship operating a
service-type businessservice-type business
Accounting Cycle (continued) – Accounting Cycle (continued) – Recording and reporting the Recording and reporting the
financial transactions of a sole financial transactions of a sole proprietorship operating a proprietorship operating a
merchandising-type businessmerchandising-type business
Corporations – Corporations – Recording and Recording and reporting the reporting the
financial financial transactions of a transactions of a
corporationcorporation
Analyze and Analyze and Evaluate Evaluate Financial Financial
StatementsStatements
Focus on the Focus on the Balance Sheet – Balance Sheet –
Adjustments and Adjustments and special issues special issues
regarding assets regarding assets and liabilitiesand liabilities
Review of Financial Review of Financial Statements and Intro Statements and Intro
to CFS*to CFS*
*CFS = Cash Flow Statement
G A A PG A A P
FOR ALL: Identify, FOR ALL: Identify, define, calculate, relate define, calculate, relate to GAAP, explain to GAAP, explain relationship to financial relationship to financial statements, analyze statements, analyze effect on financial effect on financial statements, and explain statements, and explain importance to usersimportance to users
Accounting PrinciplesCapital University of Economics and Business
分析 分析 评 评价 价 财 务报财 务报
表表审核财务报表 审核财务报表 编制 的内容,引 编制 的内容,引
入现金流量表入现金流量表
《《财务会计学(一)财务会计学(一)》》教学最终成果教学最终成果
资产负债表资产负债表——调帐调帐,与资产负债相,与资产负债相关的特殊事项关的特殊事项
公司会计公司会计— — 记录和报告公记录和报告公司的财务报表司的财务报表
会计循环会计循环——服务类型服务类型的独资企业经济业务的独资企业经济业务的记录与财务报告的记录与财务报告
会计循环会计循环——商业合伙商业合伙企业经济业务的记录企业经济业务的记录
与财务报告与财务报告
一 般 公 认 会 计 原 则一 般 公 认 会 计 原 则
对所有各部分都有确认对所有各部分都有确认、概念、计算、相关原、概念、计算、相关原则、财务报表解释、财则、财务报表解释、财务报表效果分析、对使务报表效果分析、对使
用者的说明等。用者的说明等。
Accounting PrinciplesCapital University of Economics and Business
4. Evaluation4. Evaluation
(1) Quiz 30%(1) Quiz 30%
(2) Final exam (2) Final exam 70% 70%
100%100%
Accounting PrinciplesCapital University of Economics and Business
Any Questions for my Any Questions for my introduction of AT1?introduction of AT1?