教案编号：03 教学时间：2010年9月 第4周 教学班级：09级会计 班 授课类型：讲授 教学目的及要求： Upon the completion of this lesson, the students will be able to: 1. Have general knowledge of types of accounting, 2. Get the knowledge of financial accounting and accounting,respectively. 教学重点： 1.Classification in the discipline of accounting 2. Essential concept of financial accounting 3. Essential concept of management accounting 教学难点： managerial
Accountancy bodies work for financial accounting
Chapter 1 step into the world of accounting
1.4 Types of accounting
Classification-financial accounting and managerial accounting
1.4.1 Financial Accounting
Production of financial statements-external users
International Accounting Standards(IASs)国际会计准则
Generally Accepted Accoungting Principles(GAAPs)公认会计准则1.4.2 Management accounting
Management accounting works for internal users
内部管理会计工作举例：
Strategy formulating 战略规划
Decision making 内部决策
Optimized resources usage 优化资源利用率
1.5The Accounting Profession and Careers
1.5.1Classification of Accounting Profession
Public Accountant
-Auditing
-Tax services
-Consulting services
Private Accountants
1.5.2The Accounting Professional Ethics
Integrity of accountants
Code of ethics 会计职业道德
Case-Enron Scandal 安然公司丑闻事件
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教案编号： 04
教学时间：2010年 月 第 5 周
教学班级：09级会计 班
授课类型：讲授
教学目的及要求：
Upon the completion of this lesson, the students will able to:
Have general knowledge of the framework of accounting
Have general knowledge of carrer of accounting
教学重点：
Conceptual framework of acconting
(1) basic assumption
(2) basic principle
教学难点：
Conceptual framework of acconting
教学过程：
Chapter 1 step into the world of accounting
1.6 Accountancy Bodies
1.6.1Accounting Standard-Setting Bodies
Federal Accounting Standards Advisory Board(FASAB)
联邦会计准则咨询委员会
1.6.2Professional Accounting Bodies
Association of Chartered Certified Accountants(ACCA) -UK
特许公认会计师公会
Certified Public Accountant(CPA)
1.6.3Oversight Boards
1.6.4Auditing Standard-Setting Bodies
1.8Accounting Conceptual Framework
1.8.1Basic Accounting Assumptions
Business Entity Assumption会计主体假设假设
GoingConcern Assumption 持续经营假设
asset capitalization,depreciation and amortization
Monetary Unit Assumption 货币计量假设
Periodicity Assumption 会计分期假设
1.8.2Basic Accounting Principles
Historical Cost Principle历史成本原则-reliable
acquisition costs
fair market value
Revenue recognition Principle收入实现制原则
-accrual basis accounting权责发生制
-cash basis accounting收付实现制
Matching Principle配比原则
Full Disclosure Principle充分揭露原则
1.8.3Basic Accounting Constraints
Objectivity Principle客观性原则
Materiality Principle重要性原则
Consistency Principle 一致性原则
Prudent Principle谨慎性原则
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