《會(huì)計(jì)學(xué)基礎(chǔ)》教案

時(shí)間：周一-第二大節(jié)（上午9：40--10：25：10：30--11：15）

單周周四第一大節(jié)（上午7：50--8：35；8：40—9：25）

地點(diǎn)：康莊506學(xué)時(shí)：48

班級(jí)：會(huì)05-1.2.3.4學(xué)分：3

答疑時(shí)間：周一上午：11：1512：00

考試方式：英文。閉卷

考試時(shí)間：第21周周四第三大節(jié)

成績(jī)?cè)u(píng)定；平時(shí)成績(jī)20以考試成績(jī)80%。

Part1BasicConceptsandtheBalanceSheet

所需課時(shí)：3課時(shí)

課程目標(biāo)：

1.讓學(xué)生對(duì)“會(huì)計(jì)〃一詞有初步的認(rèn)知，明確會(huì)計(jì)在現(xiàn)代經(jīng)濟(jì)社會(huì)中的作用。

2.了解財(cái)務(wù)報(bào)表的作用，明確資產(chǎn)負(fù)債表的根本構(gòu)成要素?；

3.對(duì)會(huì)計(jì)根本要素：資產(chǎn)。負(fù)債和所有者權(quán)益有初步認(rèn)識(shí)：并正確理解和總用三名之間的關(guān)系。

4.了解三個(gè)會(huì)計(jì)根本原則的含義及對(duì)意義。

-一復(fù)式記賬原則

?-貨幣計(jì)量原則。

--會(huì)計(jì)主體原則。

課程設(shè)計(jì)：

第一課程段：師生交流（30分鐘）

1.通過點(diǎn)名及自我介紹與學(xué)生溝通，相互認(rèn)識(shí)。并詢問同學(xué)選擇學(xué)系會(huì)計(jì)專業(yè)的理由以及對(duì)會(huì)計(jì)的認(rèn)識(shí)程

度，通過這種交流了解學(xué)生對(duì)會(huì)計(jì)專業(yè)課程的學(xué)習(xí)興趣及口」能存在的問題。

Q:：What'syourname?

Whereareyoucomefrom?

WhatJsyouhobby?

AreyouinterestinginAccounting?

Whyyouchoseaccountingbeyourmajor?

2.在交流的基礎(chǔ)上，列舉國(guó)內(nèi)外企業(yè)的實(shí)例，以及會(huì)計(jì)于其他學(xué)科之間的聯(lián)系，闡述學(xué)好會(huì)計(jì)的重要性。

Q：Wouldyoupleasetellmewhataccountingis?

3.介紹目前國(guó)內(nèi)、國(guó)外與會(huì)計(jì)專業(yè)有關(guān)的職業(yè)及考試類別，增強(qiáng)學(xué)生學(xué)好該課程的信心，提高學(xué)生今后學(xué)習(xí)的

主動(dòng)性、自覺性。

Q：Beingastudentgraduatedinaccounting,whatkindsofjobhecando?Orhowmanychoiceshe

has?Suchaswhichcompany?

4.向?qū)W生介紹所選教材的特點(diǎn)及使用方法，讓學(xué)生掌握正確的學(xué)習(xí)方法，便于學(xué)生課后自學(xué)，提高學(xué)習(xí)

效果。

Textbook:IntroductionHowtousethisbook

參見part1.ppt

第二課程段：教師講解（60分鐘）

1.以教材內(nèi)容為主講授相關(guān)概念，注意講授中盡量結(jié)合日常生活中的事例，使抽象的概念變得淺顯易懂。

KeyTerms:

accounting,financialstatement,balancesheet,accountingclement,

assets,licibilities,equity,ciccountingequation,

thedual-aspectconcept,creditor,investor,

themoney-measurementconcept,theentityconcept.

2.依據(jù)教材特點(diǎn)，邊講邊練。

從1-1至1-55,共55小段。具體內(nèi)容參見教材及幻燈片。

第三課程段：學(xué)生實(shí)戰(zhàn)（35分鐘）

1.對(duì)教材中出現(xiàn)的實(shí)例，由學(xué)生自己動(dòng)手解決問題。

如：1-15,1-16,1-20,1-22,1-23,1-28,1-35,1-36,1-44,etc.

2.教師提供局部練習(xí)素材，供學(xué)生討論、練習(xí)。并找兩名同學(xué)在黑板上練習(xí)。

3.教師總結(jié)本章重點(diǎn)、難點(diǎn)，再次講解學(xué)生在實(shí)務(wù)練習(xí)中存在的問題。

第四課程段：布置課后作業(yè)（10分鐘）

Homework:

ReviewPart1

CompletePosttext1onpage229byyourself

Checktheansweronpage245.

ReviewPart1again.

Doexercises1to4.

PleasepreparingPart2.

Exercise1

1.Junehasabusinesswithassetsintheamountof$60,000andliabilitiesthattotal

$35,000.Whatistheamountofherowner'sequity?

2.Black"sbusinesshasassetsof$80,000andowner'sequityof$42,000.Howmuch

aretheliabilitiesofhiscompany?

3.ShariaKnoxJshasabusinesswith1labilitiesthattotal$21,000andowner,sequity

intheamountof$72,000.Whatisthetotaloftheassets?

Exercise2

DanPike'scompanyhasthefollowingaccountbalanceasofOctober31,2001:

Cash$25,000AccountsPayable$5,000

Equipment50,000DanPike,capital100,000

Automobile36,780DanPike,Drawing15,000

Retainedearnings21,780

Required:

PrepareabalancesheetinaccountformasofOctober31,2001.

Exercise3

ThetotalassetsandtotalliabilitiesofToys"R"UsInc.andEsteeLauderCompanies

Inc.follow.

Toys''R'UsEsteeLauderCompanies

(inmillions)(inmillions)

Assets$8,003S3,219

Liabilities4,5851,867

Required:

Determinethestockholders'equityofeachcompany.

Exercise4

Determinethemissingamounts(inmillions)forthe2001balancesheets(summarized

below)forTheLimitedInc..FederalExpressCorporation,andEastmanKodakCo.

FederalEastman

_____________________TheLimitedExpressKodak

Assets$4,088(b)$13,362

Liabilities(a)$5,32310,468

Stockholders'equity2,3174,248(C)

Part2MoreAbouttheBalanceSheet

所需課時(shí)：3課時(shí)授課時(shí)間：2005.9.2910.10

課程目標(biāo)：

1.理解并掌握以下會(huì)計(jì)原則：

—持續(xù)經(jīng)營(yíng)原則

—資產(chǎn)計(jì)價(jià)原則

本錢（歷史本錢）

市價(jià)（公允價(jià)格）

2.進(jìn)一步了解和認(rèn)識(shí)資產(chǎn)負(fù)債表

3.明確資產(chǎn)負(fù)債表各具體工程的含義

課程設(shè)計(jì)：

第一課程段：復(fù)習(xí)前章要點(diǎn)（20分鐘）

1.會(huì)計(jì)的定義及特點(diǎn)

2.資產(chǎn)負(fù)債表的根本要素

3.會(huì)計(jì)根本要素的概念

4.會(huì)計(jì)等式

5.3個(gè)會(huì)計(jì)原則

第二課程段：教師講解（70分鐘）

I以教材內(nèi)容為主講授相關(guān)概念，并結(jié)合企業(yè)是計(jì)和日常生活中的實(shí)例，使抽象的概念變得淺顯易懂。

KeyTerms:

Part3BalanceSheetChanges;IncomeMeasurement

所需課時(shí)：3課時(shí)

課程目標(biāo)：

1.學(xué)習(xí)幾種經(jīng)濟(jì)業(yè)務(wù)的類型；

2.各種經(jīng)濟(jì)業(yè)務(wù)類型的變化對(duì)峙產(chǎn)負(fù)債表平衡關(guān)系的影響

3.了解損益表的結(jié)構(gòu)及特點(diǎn)，理解損益表對(duì)信息使用者的作用。

課程設(shè)計(jì)：

第一課程段：復(fù)習(xí)前章要點(diǎn)(15分鐘)

BalanceSheet

Retainedearning

Theassets-measurementconcept

第二課程段：教師講解(70分鐘)

Keyterms:

transaction,income,revenue,

expense,profit(earning),doubleentrysystem

incomestatement.

Theexampleofseveraltypesoftransactions:

OnJanuary

1.2Smithdeposit10,000onthebankaccounttostartedGlendaleMarket.(P37)

1.3GlendaleMarketborrowed5,000cashfromabank,givinganote.(P39)

1.4Gpurchasedinventorycosting2,000,payingcash.(P39)

1.5Gsoldmerchandisefor300.Receivingcash.Costis200.(P41)

1.6Gpurchasedmerchandisefor2,000andaddedittoitsinventory.(P43)

1.7merchandisecosting500wassoldfor800,whichwasreceivedincash.(P44)

1.8merchandisecosting600wassoldfor900.Thecustomeragreetopay900within30days.(P44)

1.9Gpurchasedaoneyearinsurancepolicyfor200,payingcash.(P45)

1.10Gpurchasedtwolotoflandofequalsizeforatotalof10,000.Payingcash2,000andgiving

atenyearmortgageforthebalance8,000.(P45)

1.113soldoneofthetwolotsoflandfor5,000.Thebuyerpaid1,000cashandassumed4,000of

themortgage.(P46)

1.12Smithreceivedanofferof15,000forhisequityinG.(P46)

1.13Smithwithdrewforhispersonaluse200cashfromGbankaccount,andalsowithdrewmerchandise

costing400.(P47)

1.14Smithlearnedthatthepersonwhopurchasedthelandon1.11for5,000,solditfor8,000.The

lotstillownedbyG.(P47)

1.15Gpaidoff2,000ofitsbankloan,givingcash.(P48)

1.16Gwaschangedtoacorporation.JohnSmithreceived100shareofcommonstockinexchangefor

his10,100equityinthebusiness.Heimmediatelysold25ofthesesharesfor4,000cash.(P48)

Note:

1.Anytransactionoftheentitydoesnoteffecttheaccountingequation.

2.Salecanincreasetheretainedearnings.

第三課程段：學(xué)生實(shí)戰(zhàn)（45分鐘）

reviewingfollowingpart；

3-3,3-7；3-11；3-13,3-16：3-19,3-23,3-24；3-26；3-27；3-28；3-29；

3-30：3-31；3-32；3-33；3-34：3-35；3-36；3-38；3-45；3-46；3-48：3-54：3-55；3-580

第四課程段：總結(jié)并布置課后作業(yè)（5分鐘）

SummaryTransaction；Doubleentrysystem：

Incomestatement

Homework:

?CompletePosttext3on232byyourself

?Checktheansweronpage246.

?Doexercises1and2

?PleasepreparingPart4.

?閱讀《會(huì)計(jì)學(xué)基礎(chǔ)》教材：

?第三章復(fù)式記賬法第一、二節(jié)內(nèi)容

?完成《會(huì)計(jì)學(xué)基礎(chǔ)》教材P36習(xí)題三、P52習(xí)題一、習(xí)題二

Exercise1

Assets=Liabilities_+Equity

+丫丫+Capital$Drawing+Revenue

Expense丫++丫Y++*

Example:++

a.

b.

c.

d.

e.

f.

Exercise2

OnJanuary1,2002,MickeyMcCrea,acertifiedpublicaccountant,hadassetsconsisting

of：cash,$15,000；officeequipment,$8,000；andanautomobile,$22,000.Accountspayable

wasS12,800o

ThefollowingbusinesstransactionsoccurredduringthemonthofJanuary.

a.Paid$400cashforofficeequipment

b.PaidofficerentforJanuary,$1,100

c.Received$4,400cashforprofessionalservices

d.Paidfortelephoneservice,$210

e.Paid$3,800ontheaccountpayable

f.Withdrew$900forpersonaluse

Required：

1.Calculatethebeginningbalanceforcapitalandindicatetheeffectofeach

transactionontheaccountingequationbyusingtheformshownbelow.Eachamountshould

beprecededbyaplussignifitrepresentsanincreaseorbyaminussignifitrepresents

adecrease.Calculatethebalanceineachaccountaftereachtransactionhasbeenentered

toverifythattheaccountingequationisinbalance.

2.Prepareanincomestatementandstatementofowner'sequityforJanuary,anda

balancesheet,inaccountform,asofJanuary31,2002.

Assets=Liabilities+Equity________________________________________________

Cash+Office+AutomobileAccounts+MickeyMcCrea,-MickeyMcCrea,+Revenue-Expenses

EquipmentPayableCapitalDrawing

Bal.$15,000+$8,000+$22,000=$12,800+

(a)______________________________________________________________________

Bal.__________________________________________________________________

(b)_________________________

Bal.__________________________________________________________________

Exercise3

DanPike,CPA,determinesthefollowingaccountbalancesasofOctober31；2003

Cash$8,110AccountsPayable$7,700

OfficeSupplies600DanPike,Capital,Oct.129,060

OfficeEquipment7,200DanPike,Drawing4,400

Automobile23,600WagesExpense3,100

ProfessionalFee12,000RentExpense1,400

TelephoneExpense350

Required：

1.Prepareanincomestaiementandstatementofownerrsequityforthemonthending

October31,2003.

2.PrepareabalancesheetinaccountformasofOctober31,2003

Part4AccountingRecordsandsystems

所需課時(shí)：6課時(shí)授課時(shí)間：2005.10.24

課程目標(biāo)：

a.Thenatureoftheaccountandhowentriesaremadetoaccounts.

b.Themeaningofdebitandcredit.

c.Useoftheledgerandjournal.

d.Theclosingprocess.

e.Itemsreportedontheincomestatement.

f.Accountingwiththecomputer.

課程設(shè)計(jì)：

第一課程段：復(fù)習(xí)前章要點(diǎn)(15分鐘)

-Transaction

-thesourceoftheentity

-retainedearning

-revenue,expense,income

——incompstatement.

第二課程段：教師講解（120分鐘）

1.Keyterms:

account,debit,credit,ledger,journal,journalizing,posting,closing,

chartofaccounts,temporaryaccounts,permanentaccounts,accountingcycle.

2.針對(duì)本章重點(diǎn)、難點(diǎn)，以教材為主，利用教學(xué)課件列舉典型常用的企業(yè)經(jīng)濟(jì)業(yè)務(wù)，說明借貸記賬法的記賬規(guī)

則。

3.重點(diǎn)講解以下局部：

4-1,4-5,4-7,4-18,4-22.4-26,4-34,4-39,4-40,4-41,4-42,4-43,4-44,

4-52,4-55,4-56,4-58,4-61,4-62

第三課程段：學(xué)生實(shí)戰(zhàn)（125分鐘）

完成教材中提供的所有練習(xí)。并結(jié)合中文教材的內(nèi)容，使學(xué)生了解我國(guó)會(huì)計(jì)與外國(guó)會(huì)計(jì)記賬方法的原理完

全一致。

2.教師提供有一定難度的案例，讓學(xué)生討論，發(fā)表自己的見解。

3.對(duì)本章知識(shí)點(diǎn)、重點(diǎn)進(jìn)行歸訥總結(jié)。模擬課后學(xué)生作業(yè)場(chǎng)景。

第四課程段：總結(jié)并布置課后作業(yè)（10分鐘）

Summary

TherulesofDebitandcredit

Journal.Ledger.Postingandclosing

Revenueandexpenseaccountsaretemporaryaccounts.TheyareclosedtoRetainedearning.

Assets.1labilitiesandequityaccountsarepermanentaccounts.Theirbalancearecarriedforward

tothenextaccountingperiod.

Homework:

?CompletePosttext4on234byyourself

?Checktheansweronpage246

?Doexercises1、2、3and4

?PleasepreparingPart5.

?閱讀《會(huì)計(jì)學(xué)基礎(chǔ)》教材：

第四章借貸記賬法的應(yīng)用第一、二節(jié)內(nèi)容

?完成《會(huì)計(jì)學(xué)基礎(chǔ)》教材P52習(xí)題三、習(xí)題四

Exercises1

Required:PrepareatrialbalanceforLaVonnaTomberlin，sFlowersasof

October31,200X,usingtheaccountslistedbelow.Youwillneedtocal-

culatethebalanceinthecapitalaccount.

Cash$7,125

Supplies800

NurseryEquipment9,120

DeliveryTruck29,800

AccountsPayable15,100

L.Tomberlin,Capital?

L.Tomberlin,Drawing6,00

IncomefromServices12,500

WagesExpense4,600

RentExpense1,800

UtilitiesExpense925

Exercises2

“T-Account"1edgerforAbleCompanyisgivenbe1ow,withbalancesasofSeptember1.Postthe

transactionsforSeptembertothisledger,identifyingeachtransactionwithitsnumber.(Thefirst

transactionhasbeenpostedasanexample.)Useonlytheaccountsthatarenamed.

Closetherevenueandexpenseaccounts.

Prepareabalancesheetandincomestatement.

Youarenotrequiredtowriteoutthejournalentries,butyoumayfinditeasiertodoso.

ABLECOMPANYLEDGER

Exercises3

ExcelApplianceRepairCompany

ChartofAccounts

Assets:Revenue:

Cash____RepairFees

AccountsReceivable

OfficeSuppliesExpenses:

EquipmentSalaryExpense

____RentExpense

Liabilities:TelephoneExpense

AccountsPayableTravelExpanse

NotesPayableAdvertisingExpense

UtilitiesExpense

Owner'sEquity:MiscellaneousExpense

JimMason,Capital

JimMason,Drawing

JournalizethefollowingtransactionsforthemonthofMay,2002,usingageneraljournal?Use

thechartofaccountsforExcelApplianceRepairCompanyforaccounttitles.

May

1Purchasedofficesuppliesonaccount,$500

5Borrowed$5,000,givinga90-day,10%note

9Performedservicesfor$200,whichwillbepaidlater

10Ownerwithdrew$500cashforpersonaluse

11Paidtherent,$1,000

13Paidthetelephonebill,$75

19Received$200forservicespreviouslyrenderedonMay9。

24Received$1,500cashforrepairservicesrendered。

29Paid$100toacreditoronaccount(amountpreviouslyowed)

Exercise4

Postthesetransactions,showningeneraljournalformat,tothegeneralledger.

GeneralJournalPage9

J...，

Post.

DateDescriptionRef.Debi:Credit

1200X1

2May1Cash15000002

3M.Smith,Capital--,15000003

44

Ownermakesinvestment一

55

65RentExpense1000006

7Cush1000007

1,

8Paidmonthlyrent8

99

?,一

107M.Smith,Drawing5000010

11Cash5000011

12Withdrawalforpersonaluse12

1313

1410Cash20000014

15ServiceRevenue20000015

16Servicesperformedforcash16

1717

1872OfficeSupplies8000018

19AccountsPayable8000019

，

20Suppliesboughtonaccount20

2121

2214TelephoneExpense750022

23Cush750023

1

24Paidtelephonebill24

2525

26Cash50000026

—20

27NotesPayable50000027

2890-day,8%note28

2929

3025AccountsPayable5000()30

31Cash5000031

32Paidonaccount32

Part5Revenuesandmonetaryassets

所需課時(shí)：6課時(shí)

課程目標(biāo)：

Theaccountingperiod

Whataccrualaccountingis

Threemoreoftheninebasicaccountingconcepts

-Conservatismconcept

-Materialityconcept

-Realizationconcept

-Howrevenueitemaremeasured

-Howmonetaryassetsaremeasured

-Thedays'salesuncollectedratio

課程設(shè)計(jì)：

第一課程段：復(fù)習(xí)前章要點(diǎn)（20分鐘）

-Transactions

-Consept:debit,credi:,ledger,journal,journalizing,posting,closing.

一.Useoftheledgerandjournal.

-Theclosingprocess.

第二課程段：教師講解（120分鐘）

?Somenewconcept:

accountingperiod,fiscalyear,Cashaccounting,Accrualaccounting,Conservatismconcept,

Materialityconcept,Realizationconcept,Revenue,Servicerevenueo

?Explainmainproblem；

-Thedifferencebetween〃Cashaccounting“and〃Accrualaccounting".

—Howusetheconceptof"Conservatism""Materiality”"Realizationz/inaccounting

practice.

-Days'salesuncollected=Accountsreceivable/Creditsales/365

第三課程段：學(xué)生實(shí)戰(zhàn)（120分鐘）

重點(diǎn)理解費(fèi)用的計(jì)量時(shí)間、計(jì)量金額；，

5-5;from5-8to5-12;5-23;5-28;5-29;5-33;5-34;5-36:5-43;5-44;5-45;

5-47;

5-48\49\50\51\52\53;5-55;5-63\64\65;5-68\69\70\71;5-74\75\76\77\78.

第四課程段：總結(jié)并布置課后作業(yè)（10分鐘）

Summary

Homework:

?CompletePosttext5

?Checktheansweron248

?Doexercises1and2

?PleasepreparingPart6.

?閱讀《會(huì)計(jì)學(xué)基礎(chǔ)》教材：

第八章第三節(jié)內(nèi)容

?完成《會(huì)計(jì)學(xué)基礎(chǔ)》教材P167習(xí)題二、習(xí)題三

Exercises1

FREESON'SGIFTGALLERY

InJanuary,CarlaFreesonopenedagiftstore.Thefollowingisasummaryof

transactionsforFreeson'sGiftGalleryforthefirstyearofoperation.

1.Ms.Freesoninvested$90,000incash.

2.InearlyJanuary,sheacquiredastorebuildingandfixturesfor$114,000.She

paid$64,000incashandgavea$50,000noteat10%interestfortheremainder.Nopayments

weremadeduringtheyear,oneitherprincipalorinterest.

3.Sheboughtmerchandiseof$373,000onaccount.

4.Foreverysaleaslipwasmadeoutshowingboththesellingpriceand,incode,

thecostofthearticlesold.Thesummaryoftheseslipsfortheyearshowed:

Salesforcash$193,000

Salesoncredit190,000

TotalSales383,000

Costofgoodssold287,000

5.Shepaid$52,000forotherexpenses,includingwagesandsupplies.

6.Shereceived$3,000cashforrentofstoragespaceinthestore.

7.Shepaid$236,000ofaccountspayable,$209,000withcashand$27,000withanote

payable(disregardinterestonthisnote).

8.Customerspaid$130,000ontheamountstheyowedthecompany.

9.Duringtheyear,Ms.Freesonwithdrewforherownuse$30,000incash.

10.Depreciationonbuildingsandfixtureswasestimatedat$4,000.

11.Sheowedheremployees$1,000forwages.

12.Miscellaneoussupplieswerestillonhandintheamountof$3,000.Thesesupplies

hadbeencharged(debited)rotheOtherExpenseaccountingtransactionNo.5.

Required:

a.Journalizetheyear'stransactions,andpostthemtotheT-accounts.

b.Prepareanincomeslaiementandabalancesheet.

Exercises2

ThefollowingtransactionswerecompletedforAndersonDeliveryServicesfor

themonthofApril,2003.

April1JerryAndersondeposited$10,000tothebusinessaccounttostarthisbusiness.

2Officerentof$500waspaid.

5Jerrypurchasedadeliverytruckfor$5,000,giving$1,000cashandthebalance

onanotepayable.

6Jerrypurchasedofficesuppliesfor$300cash.

7Jerrypurchasedofficeequipmentfor$1,500onaccount.

9Jerryperformeddeliveryservicesfor$700cash.

10Abillfor$75telephoneinstallationandservicewasreceivedandpaid.

12Serviceswereperformedonaccount,$800.

14Gave$50cashtothelocalKidsportCouncil(charitablecontribution).

15Paid$500topart-timeworkersforservicesperformed.

18Paid$100fortruckrepairexpense.

22Received$400onaccountforservicespreviouslyperformed.

24Jerrywithdrew$200forpersonaluse.

26Paid$220cashtothelocalnewspaperforadvertising.

27Paid$80forthemonthlyutilitybill.

28Jerrypaid$350forpreviouspurchaseofofficeequipmentonaccount.

29Serviceswereperformedfor$250cash.

30Paid$450onthenotepayablefordeliverytruckpurchasedApril5.

Required:

1.Recordeachtransactioninageneraljournal.

2.PostthejournaltoT-accountsinthegeneralledger.Keeprunningbalances

inallaccounts.

3.PrepareatrialbalanceasofApril30,2003.

4.PreparetheincomestatementforthemonthofApril,2