《Financial Accounting》课程教学大纲2.docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES7

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Spring(Freshmen)

CourseName

FinancialAccounting

CourseCode

FA102

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?ProfessionalCourse(Required)?ProfessionalCourse(Elective)

?BasicDisciplinaryCourse

CourseCredits

4

CourseHours

64

Prerequisites

FA101

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

Textbook

JanR.WilliamsSusanF.Haka.MarkS.Bettner.JosephV.Carcello.FundamentalManagerialAccounting(017thEdition).ChinaMachinePress,Beijing,ISBN978-7-111-58012-6.

ReferenceBook

1.RobertN.Anthony.Accounting,13thEdition.McGraw-HillEducation–Europe,ISBN978-0-071-28909-2.

CourseDescription

“FinancialAccounting”isacourseofstudentsmajorinbusinessadministration.Thiscoursewillguidestudentsintheiracquisitionoftechnicalandproblemsolvingskillsintheareaofcorporateexternalfinancialreporting.Corporateexternalfinancialreportingcomprisesfinancialreportingbyreportingentitiestoexternalstakeholders.Studentsinthiscoursewillgainskillsinreading,interpretingandapplyingaccountingstandards.Thiscoursebuildsonintroductoryfinancialaccounting.

ThiscoursewillhelpstudentstobefamiliarwithFinancialAccountingandAccountingStandards,beabletoexplaintheConceptualFrameworkUnderlyingFinancialAccounting,beabletoexplaintheGAAP’srequirementsonCashandReceivables,ValuationofInventories,AcquisitionandDispositionofProperty,Plant,andEquipmentandIntangibleAssets,Investments，liabilityandshareholder’sequityandpreparebasicfinancialstatementsforincorporatedandunincorporatedentities.

StudentLearningObjectives

Afterlearningthiscourse,thestude