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1、会计学基础教案时间：周一第二大节（上午9：40-10：25：10：30-11：15）单周周四第一大节（上午7：508：35：8：409125）地点：康庄506学时：48班级：会Q5-1.2.3.4学分：3答疑时间：周一上午rIh1512：00考试方式：英文.闭卷考试时间：第21周周四第三大节成绩评定；平时成缄2（,考试成绩80Part1BasicConceptsandtheBa1.anceSheet所需课时：3课时课程目标：1 .让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用.2 .了解财务报表的作用，明确资产负债去的根本构成要素：3 .而会计根本要素：资产。负债和所有者权益
2、有初步认识；并正确理解和运用三者之间的关系。4 .了解三个会计根本原则的含义及对意义.一-式记账原则-货币计值原则。-会计主体原则。课程设计：第一修程段：前生交流（30分）1.通过点名及自我介绍与学生沟通，相互认识，并询问同学选择学系会计专业的卉出以及对会计的认识程度.通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问跑.QIWhat4syournaae?Whereareyoucoefrom?What,syouhobby?AreyouinterestinginAccounting?Whyyouchoseaccountingbeyournajor?2,在交流的基础上，列举国内外企业的实例
3、，以及会计于其他学科之间的联系,阐述学好会计的重要性。Q：Wou1.dyoup1.easete1.1.mewhataccountingis?3.介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性自觉性。Q：Beingastudentgraduatedinaccounting,whatkindsofjobhecando?Orhowmanychoiceshehas?Suchaswhichc（三pany?4.向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提诲学习效果。Textbook：IntroductionHowt
4、ousethisbook参见part1.ppt第二课程段，假如讲解60分立）I.以教材内容为主讲授相关假念，注意讲授中尽求结合“常生活中的小例，使抽象的概急变得浅显易惭.KeyTeras:accounting,financia1.statement,assets,1iabi1.ities,thedua1.-aspectconceptfthemoney-measurementconcept,ba1.ancesheet.equity,creditor,theentityconcept.accountinge1.ement,accountingequation,investor,2.依据教材特点，边
5、讲边练.从IT至1-55,共55小段，具体内容参见教材及幻灯.片。第三课起段i学生实成35分侨）1 .对教材中出现的实例,由学生自己动手解决问咫.如：1-15,1-16.1-20,1-22.1-23.1-28,1-35,1-36.1-41,etc.2 .教师提供局部练习素材,供学生讨论、练习.并找两名同学在黑板上练习.3 .教师总结本章更点、碓点,再次讲解学生在实务练习中存在的问SS.第四课程段i布置课后作业（10分曾）Homework:ReviewPart1Comp1.etePosttext1onpage229byyourse1.fChecktheansweronpage245.Review
6、PartIUgair1.Doexercises1to4.P1.easepreparingPart2.Exercise11. Junehasabusinesswithassetsintheamountof$60,000and1.iabi1.itiesthattota1.$35,000.Whatistheamountofherowner,Sequity?2. B1.acksbusinesshasassetsof$80,000andowner,sequityof342,000.I1.owmucharethe1.iabi1.itiesofhiscompany?3. Shar1.aKnox,shasab
7、usinesswith1iabiIitiesthattota1.$21,OOOandowner,sequityintheamountof$72,000.Whpro三issorynote,prepaidexpenses.current1.iabi1.ities,noncurrent1.iabi1.ities,bank1.oanpayab1.e.currentratio.monetaryassets.nonmonetaryassets,marketsecurities,inventories,tangib1.eassets.intangib1.eassets,1.ong-termdebtpaid-
8、incapita1.,retainedearning,2 结合教材特点，注意让学牛.在练习中掌握和理解资产负债表的意义、目的。从27至2-83,共83小段.具体内容参见教材及幻灯片.3 .举例说明已涉及的5个会计假则在实际会计工作中的影响。第三课程段I学生实成40分侨1 .完成教材中提供的所有练习.并结合中文教材的内容,使学生了解我国会计与外国会计科目名称的不同.2 .教师提供有一定玳度的案例，让学生讨论，发表自己的见解。3 .时本章知识点、重点进行归纳总结.第四课程段：总结并布量课后作业（5分Hof1.iework: ReviewPart2 P1.easefinishedPosttest2
9、阅读M会计学基础教材：第一章总论第二挈会计要素与会计等式熟记本章第四节会计科目与账户P2832的一级账户名称及性防 完成会计学基础载材P35习习理二 Doexercise1 PreparingPart3Exercise1JeffreyB1.ackwc1.1.ownsanadvertisingagencyca1.1.edB1.ackwc1.1.&Associates.ttheendofMarch,hisstatementofowner*sequityshowedanendingcapita1.ba1.anceof$32,750(afternetincomewasaddedandWi1.hdraW
10、U1.SwereSUb1.raC1.ed).Inaddition,hehasthefo1.1.owingendingba1.ancesinthegenera1.1.edger：CashSupp1.iesEquipment$22.250$4,000$18,AccountsPayab1.e000$7000NotesPayab1.e$4,500Required：Prepiireaba1.ancesheetandreportformforMarch31,2004.Part3Ba1.anceSheetChanges;IncomeMeasurement所需课时：3课时课程目标：1 .学习几种经济业务的类型
11、：2 .各种经济业务类型的变化对峙产负债表平衡关系的影响3 .了情损益表的结构及特点.理解损益表对信息使用者的作用.课程设计I第一课程段I复习M章聂点16分侨)Ba1.anceSheetRetainedearningTheassets-measurementconcept第二课程段，教部讲解(70分的)Keyteras:transaction,income,revenue,expense.profit(earning).doub1.eentrysystenincomestatement.Thee8p1.eofsevera1.typesoftransactions:OnJanuary1. 2Se
12、i1.hdeposit10,000onIhebankaccounttostartedG1.enda1.cMarket.(P37)1. 3GIenda1.eMarketborrowed5.OOOcashfromabank,givinganote.(P39)1.4Gpurchasedinventorycosting2,000,payingcash.(P39)1. 5Gso1.dmerchandisefor300.Receivingcash.Costis200.(P-I1.)1.6Gpurc1.asedmerchandisefor2,000andaddedittoitsinventory.(P43)
13、1. 7merchandisecosting500wasso1.dfor800.whichwasreceivedincash.(P44)1.8merchandisecosting600wasso1.dfor900.Thecustomeragreetopay900within30days.(P-M)1.9Gpurchasedaoneyearinsurancepo1.icyfor200,payingcash.(P45)1.10Gpurchasedtwo1.otof1.ar1.ofequa1.sizeforatota1.of10,000.PayinXcash21.000andgivingatenye
14、armortgagefortheba1.ance8,000.(P45)1.1.1.Gso1.doneofthetwo1.otsof1.andfor5,000.Thebuyerpaid1,OOOcashandassumed4,000ofthemortgage.(P16)1.12Smithreceivedanofferof15OOOforhisequityinG.(PI6)I.13Smithwithdrewforhispersona1.use200cashfromGbankaccount,anda1.sowithdrewmerchandisecosting400.(P47)1.11Smith1.e
15、arnedthattheersonwhopurchasedthe1.andon1.11for5,000,so1.ditfor8,000.The1.otsti1.1.ownedbyG,(P47)I.15Gpaidoff2.OOOofitsbank1.oan,givingcash.(P48)1.16Gwaschangedtoacorporation.JohnSmithreceived100shareofCQHmCnstockinexchange*forhis10,100equityinthebusiness.Hei三mediate1.yso1.d25ofthesesharesfor1,000cas
16、h.(P18)Note:1.Anytransactionoftheentitydoesnoteffecttheaccountingequation.2.Sa1.ecanincreaseIheretainedearnings.第三课程段：学生实战（45分林）reviewingfo1.1.owingpart；3-3,3-7：311：3-13.3-16：3-19.3-23,3-24：3-26：3-27s3-28：3-29：3-30；3-31：3-32：3-33：3-34：3-35：3-36：3-38：375：3-46：3-48：3-54：3-55：3-58.第四课程段I总结并布量课后作业（5分侨）S
17、uaaaryTransaction:Doub1.eentrysystem：InCOmestatementHoeework: Comp1.etePosttext3onpage231-232byyourso1.f Checktheansweronpage246. Doexercises1and2 P1.easepreparingPart4. 阅读会计学基础教材： 第三章里式记账法第一、二节内容完成会计学基础9教材P36习四三、P52习遨一、习区二Exercise1ASSetS=1.iabi1.ities-+Equity+*+CaPi1.a1.*-DraWinR+ReYenUCEXPenSet+WT
18、+VKxamp1.e:+Exercise2OnJanuary1.2002,MickeyMcCrea,acertifiedpub1.icaccountant,hadassetsconsistingof：cash,515,000：officeequipment,58,000；andanautomobi1.e.$22,000.Accountspayab1.ewas$12,800.Thefo1.1.owingbusinesstransactionsoccurredduringthemonthofJanuary.a. Paid$100cashforofficeequipmentb. Paidoffice
19、rentforJanuary,$1,100c. Received$4,400cashforprofessiona1.services（I.Piiidforte1.ephoneservice.$210e. Paid$3,800ontheaccountpayab1.ef. Withdrew$900forpersona1.useRequired：1. Cidcu1.atethebeginningba1.anceforcapita1.andindicatetheeffectofeachtransactionontheaccountingequationbyusingtheformshownbe1.ow
20、.Eachamountshou1.dboprecededbyap1.ussignifitrepresentsanincreaseorbyaminussignifitrepresentsadecrease.Ca1.cu1.ateIheba1.anceineachaccountaftereachtransactionhasbeenenteredtoverifythattheaccountingequationisinba1.ance.2. Prepareanincomestatementandstatementofowner,SequityforJanuary,andaba1.ancesheet,
21、inaccountform,asofJanuary31,2002.Assets三1.iabi1.itiesEquityCashOfficeAutonobi1.eAccounts+MickeyMcCrea.-MickeyMcCrta.-Revenue-ExpensesEquipxntPnyab1.cCjtpitn1.DravingDn1.$15,畋$8.000*$22.000=$12,800(e)Ba1.(b)Ba1.Exercise3DanPike,CPA,determinesthefo1.1.owingaccountba1.ancesasofOctober31,2003Cash$8,110A
22、ccountsPayab1.e$7,700OfficeSupp1.ies600DanPike,Capita1.Oct.129,060OfficeEquipment7,200DanPike.Drawing4,400Automobi1.e23,600WagesExpense3,100Professiona1.Fee12,000RentExpense1,400Te1.ephoneExpense350Required：1. PrepareanincomestatementandstatementofownersequityforthemonthendingOctober31,2003.2. Prepa
23、reaba1.ancesheetinaccountformasofOctober31.2003Part4AccountingRecordsandsystems所需课时：6课时授课时间：2005.10.24课程目标：a.Thenatureoftheaccountandhowentriesaremadetoaccounts.b.Themeaninofdebitandcredit.c.Useofthe1.edgerandjourna1.d.Thec1.osingprocess.e.IteasreportedOntheincoestatement.f.AccountinRwiththeCOIUter.
24、课程设计：第一课程段：复习前拿要点(15分仲)-Transaction-thesourceoftheentity-retainedearning一revenue.expense,income-incomestatement第二课程段软项讲解120分钟）1.Keyte!-Bs:account,debit,credit,1edger,journa1.,journa1.izing,posting,c1.osing,chartofaccounts,temporaryaccounts,permanentaccounts,accountingcyc1.e.2 .针对本事理点、难点.以教材为主,利用教学课件
25、列举典型常用的企业经济业芬.说明借贷记账法的记账规则.3 .重点讲斛以Z局部：41.4-5.4-7.4-18.4-22.4-26.4-34.4-39.440.4-41.4-42.4-43.4-44,4-52,4-55,4-56,4-58,4-61,4-62第三课程段I学生实故（125分钟）完成敦材中提供的所有练习“并结合中文教材的内容,使学生了解我国会计与外国会计记账方法的原理完全一致.2 .教师提供有一定玳度的案例，让学生讨论，发表自己的见解。3 .时本章知识点、重点进行归纳总结,模拟课后学生作业场景.第四课程段：总结井布课后作业10分立）SuaaryTheru1.esofDebitandc
26、reditJourna1.1.edger.Postingandc1.osingRevenueandexpenseaccountsaretenporaryaccounts.Theyarec1.osedtoRetainedearning.Assets.1.iabi1.itiesandeuityaccountsarepermanentaccounts.Theirba1.ancearecarriedforwardtothenextaccountirperiod.Hoaiework: Comp1.etePosttext4onpage232-231.byyourse1.f Checktheansweron
27、page246 Doexercises1、2、3and4 P1.easepreparingPart5. 阅读会计学暴RM教材：第四章借贷记取法的应用第一、二节内容 完成会计学基础为教材P52习题三、习出四Exercises1Required:Prepareatria1.ba1.ancefor1.aVonnaToinber1.insF1.owersasofOctober31,200X,usingtheaccounts1.istedbe1.ow.Youwi1.1.needtoca1.cu1.atetheba1.anceinthecapita1.account.Cash$7,125Supp1.ies
28、800NurseryEquipment9,120De1.iveryTruck29,800AccountsPayab1.e15,1001.Tomber1.in,Capita1.?1.Tomber1.in,Drawing6,000IncomefromServices12,500WagesExpense4,600RentExpense1,800Uti1.itiesExpense925Exercises2*T-.ccount*1edgerforAb1.eCompanyisgivenIw1.ow.withba1.ancesasofSeptember1.PostthetransactionsforSept
29、embertothis1.edger,identifyingeachtransactionwithitsnumber。(Thefirsttransactionhasbeenpostedasancx200X1MayICash)500000I23M.Smith,Capita/75000004Ownermakesntment5T-*65RentExpense1O000()67Cash100000J?aPaidmonth1.yrent991.-9107f.Smith,Drawing500(M)1011Cash500001112-Withdraua1.firrpenwta1.u-TT1.IT；12313
30、U10Cash20。Ooo14ISServiceRetwue200000It1C1SfFVicrspafmw1.他cashM17yU1.-JU12OfficeSupp1.ier80000t1：AccountPayab1.e80000U205叩W*boughtonacawnt20.21；21：2214Tc1.qfhoneExpense75002?!nCashtIIi.715.W124Paidtefephcncbi1.1.I吧2S“II*20Cgh50000027NNCPQVaHC50000028处dryncte11M2Vf-r3025AccountsPayab1.e5000031Cash500(
31、3，PUrda”Ucauinf11I1J引“1卜IfJ1.Part5Revenuesandmonetaryassets所需课时：6课时课程目标：TheaccountingperiodWha1.accrua1.accountinisThreemoreoftheninebasicaccountingconcepts-Conservatismconcept-Materia1.ityconcept-Rea1.izationconceptHowrevenueitemaremeasured-HowmonetaryassetsaremeasuredThedays,sa1.esunco1.1.ectedrat
32、io课程设计I第一课程段I便习n/聂点（20分W）-Transactions-Consept:debit,credit,1.edger.journa1.,journa1.izing,pasting,c1.osing.一.Useofthe1.edgerandjourna1.-Thec1.osingprocess.第二课程段，血济解aystsa1.esunco1.1.ected=Accountsreceivab1.e/Creditsa1.es/365第三课程段I学生实战（120分钟）重点理解费用的计量时间、计量金额：.5-5：from5-8to5-12：5-23：5-28;5-29;5-33;5-
33、34;5-36;5-43：5-44;5-45：5-17;5-484950515253:5-55：5-636465:5-68697071;5-7475767778.第四课程段，总像井布课后作业（K）分立）SuaaryHonework: Comp1.etePosttext5 Checktheansweronpage247-248 Doexorcises1and2 PIeaSepreparingPart6. 阅读W会计学基础教材：第八以第三节内容 完成会计学基础教材P167习题二、习即三Exercises1FREESONfSGIFTGA1.1.ERYInJanuary,Qir1.aEreesonop
34、enedagitstore.Thefo1.1.owingisasummaryoftransactionsforFreesonsGiftGa1.1.eryforthefirstyearofoperation.1. Ms.Freesoninvested$90.000incash.2. Inear1.yJanuary,sheacquiredastorebui1.dingandfixturesfor$114,000.Shepaid$64,000incashandgavea$50,000noteat10%interestforIheremainder.Nopaymentsweremadeduringth
35、eyear,oneitherprincipa1.orinterest.3. Sheboughtmerchandiseof$373,000onaccount.4. Foreverysa1.eas1.ipwasmadeoutshowingboththese1.1.ingpriceand,incode,thecostoftheartic1.eso1.d.Thesu1111naryoftheses1.ipsfortheyearshowed:$193,000190,000383,000287,000Sa1.esforcashSa1.esoncreditTota1.Sa1.esCostofgoodsso1.d5. Shepaid$52,000forotherexpenses,inc1.udingwag
