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1、HIntermediate Financial Accounting II Course SyllabusCourse Name: Intermediate Financial Accounting IICourse Code:Credit: 3.5Total hours: 56Theoretical hours: 56 experimental hours: 0 computer hours: 0practice hours: 0The total number of experimental projects : 0 Among them: compulsory (0) and elect
2、ive (0) Course organization: Accounting Department of Business School Applicable Major: AccountingL Nature and Purpose of CourseIntermediate Financial Accounting IF* is another core course for accounting major students after Accounting and Intermediate Financial Accounting In. It is the main course
3、for accounting major. Through the study of this course, the foundation will be laid for the following courses such as Auditing11 and nAdvanced Financial Accounting”. According to the three basics* requirement of accounting discipline, the teaching focus is to master basic theories, basic skills and
4、basic methods. On the premise of requiring students to systematically master basic theories, the forward-looking and practical education of this course should be strengthened.This course adopts a combination of theoretical teaching and case demonstration. Classroom teaching and case demonstration ar
5、e the main teaching methods. At the same time, use large-scale homework and class discussions to consolidate the knowledge learned. This course takes the basic elements of financial accounting and the basic contents of financial statements as the main body, and takes the arrangement sequence of fina
6、ncial statements as the diameter, which is expanded in turn.2. Course Training objectives(1) Strengthen morality educationThrough studying the basic theories and techniques of financial accounting, we can have a comprehensive understanding of the relevant theories and methods of providing financial
7、information for enterprises. Through the explanation of the development history of Chinas capital market and financial accounting and the establishment process of relevant theories and technologies, we can understand how predecessors thought in this process, how to overcome the obstacles encountered
8、, and help students to establish scientific thinking methods and the spirit of bravely facing challenges in their work. Starting from the perspective of the role of accounting discipline in China*s innovation-driven development, and taking the research work of outstanding contributors as the carrier
9、, the education of socialist core values is integrated into the Course teaching content and all aspects of the teaching process, highlighting value guidance, knowledge transmission and ability training, helping students correctly understand the historical laws, accurately grasp the basic national co
10、nditions, master scientific world outlook and methodology, and promote the establishment of correct world outlook and values.(2)Course objectivesThrough the study of this course, students will have the following qualities, skills, knowledge and abilities:The contents, forms and objectives of course
11、assessmentprogram objective (Indicator Point)AssessmentcontentAssessment form and proportion (%)AchievementsClassroom questio ningJob evaluationRoutinetestExperimental reportCoursereportcourse workmidtermfinalOverall ratio (%)Course objective 1 (Indicators 1.2, 1.3)Impairment of assets12159Course ob
12、jective 2 (Indicator 2.4)Impairment of assets, liabilities, financial instruments, owners equity, income, expenses, profits and financial reports211013Course objective 3 (Indicator 4.1)Impairment of assets, liabilities, financial instruments, owners equity,1221015income, expenses, profits and financ
13、ialreportsCourse objective 4 (Indicators 5.1,52 5.3)Impairment of assets, liabilities, financial instruments, owners equity, income, expenses, profits and financial reports1522533Course objective 5 (Indicator10.1)Impairment of assets, liabilities, financial instruments, owners equity, income, expens
14、es, profits and financial reports1221015Course objective 6 (IndicatorImpairment of assets, liabilities,122101512.2)financial instruments, owners equity, income, expenses, profits andfinancialreportsTotal5151070100Course ResourcesTextbooks: Heping Zhu, Xiaoxian Liu, etc. 0 13th Five-Year Plan Financi
15、al Accounting for Key Textbooks of Jiangsu Province Higher Education Institutions (2nd Edition) M. Beijing: Peking University Press, 2019.5References: 1. Yongze Liu, Lijun Chen. Intermediate Financial Accounting (6th Edition) M. Dalian: Northeast University of Finance and Economics Press, 2018.2. Yo
16、uhong Yang, Aiping Ouyang. Intermediate Financial Accounting (Fifth Edition)!M. Beijing: Peking University Press, 2019.3. Examination Committee of Certified Public Accountants of the Ministry of Finance. Accounting M. Beijing: China Financial and Economic Publishing House, 2020.Reading Material: Gan
17、g Lin. Intermediate Financial Accounting (3rd Edition) M. Beijing: Renmin University of China Press, 2019.8. Relevant NotesPrerequisite courses: Accounting, Intermediate Financial Accounting ISubsequent courses: Auditing, Advanced Financial Accounting I, Advanced Financial Accounting IIContents and
18、Requirements of Students* Self-study: NoneWhether Bilingual teaching or not: noRequirements and Proportion of Bilingual Teaching: NoneDiscipline and Precautions in Practice: No PracticeOther matters to be explained: noneCourse Objective 1. To cultivate students with good humanistic quality and profe
19、ssional ethics (corresponding to Chapter 1, supporting graduation requirements index points 1.2 and 1.3)Course objective 2. To cultivate students comprehensive knowledge ability (corresponding to chapters 1, 2, 3, 4, 5 and 6, supporting graduation requirement index point 2.4)Course objective 3. Deve
20、lop students decision-making and judgment ability (corresponding to chapters 1, 2, 3, 4, 5 and 6, supporting graduation requirement index point 4.1)Course objective 4. Train students to have professional competence (corresponding to chapters 1, 2, 3, 4, 5 and 6, supporting graduation requirement ind
21、ex points 5.1, 5.3 and 5.4)Course objective 5. Develop students* professional development ability (corresponding to chapters 1, 2, 3, 4, 5 and 6, supporting graduation requirement index point 10.1)Course objective 6.Train students to have lifelong learning ability (corresponding to chapters 1, 2, 3,
22、 4, 5 and 6, supporting graduation requirement index point 12.23. The support of Course objectives to graduation requirementsThe graduation requirements supported by the teaching objectives of this course are mainly reflected in the graduation requirements index points 1.2, 1.3, 2.4, 4.1, 5.1, 5.3,
23、5.4, 10.1 and 12.2, as follows:The Support of Course objectives to graduation requirementsProgram objectiveGraduation requirementsSupporting Graduation RequirementIndex Points and Their ContentsTeachingcontentSupport strengthIndicator pointGraduation requirements index point content11. Good humanist
24、ic quality and professional ethicsIndicator point1.2Indicator point description: high sense of social responsibility and correct professional ethicsChapter 1M21. Good humanistic quality and professional ethicsIndicator point1.3Indicator point description: identify and analyze the accounting ethical
25、issues in the businessChapter 1Menvironment and propose appropriate solutions32.Comprehensive knowledge and abilityIndicator point2.4Indicator point description:Understand the concept of accounting and its embodiment in specific fields, and be able to analyze and deal with basic accounting business.
26、Chapters 1, 2, 3, 4, 5 and 6M44. Decision-making and judgment abilityIndicator point4.1Indicator point description: master the basic theories and methods of accounting and supervision, formulate the companys financial accounting requirements and procedures in combination with accounting laws, regula
27、tions and standards, and provide basis for the selection and judgment of accounting policiesChapters 1,2, 3, 4, 5 and 6M55. Professional competenceIndicator point5.1Indicator point description: master the basic accounting theories and methodsChapters 1,2, 3, 4, 5 and 6Hin the accounting field and st
28、rengthen professional skills65. Professional competenceIndicator point5.3Indicator point description: master the accounting and supervision of relevant industries of accounting specialty, and be able to conduct accounting treatment and report analysisChapters 1,2, 3, 4, 5 and 6H75. Professional comp
29、etenceIndicator point5.4Indicator point description: master relevant accounting standards, detailed rules and operation guidelinesChapters 1,2, 3, 4, 5 and 6H810. Career development capabilityIndicator point10.1Indicator point description: master accounting policies and regulations at home and abroa
30、d to enhance the depth of professional knowledgeChapters 1,2, 3, 4, 5 and 6M912. Lifelong learning abilityIndicator point12.2Indicator point description: familiar with the industry and professionalChapters 1, 2, 3, 4, 5 and 6Mdevelopment direction, understand the hot research topics of the disciplin
31、e3.The basic content of the course teachingChapter 1 Impairment of Assets1.1 Overview of Impairment of Assets1.2 Measurement of Recoverable Amount of Assets1.3 Recognition and Measurement of Impairment Losses of Assets1.4 Identification and Impairment Treatment of Asset GroupsTeaching Requirements:
32、This chapter teaches the meaning and measurement of recoverable amount of assets, recognition and measurement of impairment losses of assets, identification and impairment treatment of asset groups and testing and treatment of goodwill impairment. This chapter focuses on the evidence of possible imp
33、airment of assets, the measurement of recoverable amount of assets, the determination principle of impairment losses of assets, the determination method of asset groups and the treatment of impairment. Understand the accounting treatment of goodwill impairment. This chapter will cultivate students t
34、o have good humanistic quality and professional ethics, comprehensive knowledge, decision-making and judgment, professional competence, professional development and lifelong learning ability.Teaching emphasis: measurement of recoverable amount, confirmation and measurement of impairment loss of asse
35、ts; identification and impairment treatment of asset groupsTeaching Difficulties: Identification of asset groups and impairment treatmentChapter 2 Liabilities2.1 Current liabilities2.2 Non-current liabilitiesTeaching Requirements: This chapter teaches the recognition, measurement and reporting of cu
36、rrent liabilities and long-term liabilities. It is required to master the nature, classification and valuation of current liabilities and the recognition and measurement of current liabilities and the nature and classification of long-term liabilities. It is required to be familiar with the basic co
37、ncepts and accounting of bonds payable, bonds repaid by installments and convertible bonds. It is required to know the presentation of current liabilities and long-term liabilities on the balance sheet. This chapter will cultivate students to have comprehensive knowledge, decisionmaking and judgment
38、 ability, professional competence, professional development ability and lifelong learning ability.Teaching emphasis: Recognition and measurement of salary payable to employees; Recognition and measurement of bonds payable; Accounting Treatment of Convertible BondsTeaching difficulties: recognition a
39、nd measurement of bonds payable; Accounting Treatment of Convertible BondsChapter 3 Accounting of Financial Instruments3.1 Classification and reclassification of financial assets and financial liabilities3.2 Financial Assets Measured in amortized cost3.3 Financial Assets Measured at Fair Value with
40、Changes Included in Other Comprehensive Income3.4 Financial Assets Measured at Fair Value with Changes Included in Current Profit and Loss3.5 Impairment of Financial AssetsTeaching Requirements: This chapter mainly introduces the content of financial assets and accounting treatment methods, the meth
41、od of distinguishing financial liabilities from equity instruments, and explains in detail the meaning, characteristics, confirmation and measurement methods, and accounting treatment methods of various financial assets. It is required to grasp the classification of financial assets, the accounting
42、of initial measurement of financial assets, the method of determining the amortized cost of financial assets by using actual interest rate, the accounting of subsequent measurement of various types of financial assets, the accounting of conversion of different types of financial assets and the accou
43、nting of impairment losses of financial assets. It is required to be familiar with the accounting of financial liabilities measured at fair value and whose changes are included in other comprehensive income. This chapter will cultivate students to have comprehensive knowledge, decision-making and ju
44、dgment ability, professional competence, professional development ability and lifelong learning ability.Teaching emphasis: Classification of financial assets, initial recognition and measurement of various financial assets, and subsequent recognition and measurement of various financial assetsTeachi
45、ng Difficulties: Confirmation and Measurement of Various Financial AssetsChapter 4 Owners Equity4.1 Overview of Owners Equity4.2 Invested capital and other equity instruments4.3 Capital Reserve and Other Comprehensive Income4.4 retained earningsTeaching Requirements: This chapter teaches the confirm
46、ation, measurement and reporting of owners equity. It is required to be familiar with the nature and types of owners equity and the reasons for the increase or decrease of owners equity. It is required to master the concepts and accounting of paid-in capital, share capital, capital reserve and other
47、 comprehensive income, as well as the composition of retained earnings, surplus reserve and undistributed profit accounting. It is required to understand the disclosure of all kinds of owners equity in the balance sheet. This chapter will cultivate students to have comprehensive knowledge, decision-
48、making and judgment ability, professional competence, professional development ability and lifelong learning ability.Teaching emphasis: Concepts and accounting of paid-in capital, equity, capital reserve and other comprehensive income, accounting of surplus reserve and undistributed profitTeaching Difficulties: A