《中级会计实务》教学大纲（Intermediate accounting practiceTeaching Syllabus）Syllabus for intermediate accounting practiceApplicable major: Accounting MajorCategory: correspondenceLevel: UndergraduateClass hours: 52Self-study hours: 200Outline descriptionTeaching aims and requirements"Intermediate accounting practice" is the major course of accounting specialty. It is based on the study of accounting principles. Through this teaching, students can master the basic theory, basic methods and basic skills of "intermediate accounting practice". To understand, operate, analyze, to enable students to have the ability to deal with the accounting business independently, to lay the foundation for the follow-up courses. At the same time, this course is a compulsory subject accounting occupation title examination, from the point of view of the professional courses in the teaching difficulty, difficulty of examination points strive to focus, to explain, to meet the needs of students' examination.Two, the focus and difficulty of the curriculumThe first chapter is general introductionKey points: accounting elements, accounting equation, basic premise of accounting and general principles of accounting.Difficulty: the difference between the accounting subject and the legal subject, and the concrete application of the general principles of accounting.The second chapter: receivables and prepaymentsKey points: accounts receivable, accounts receivable, bad debt losses, prepayments and claims receivableDifficulty: notes receivable discounted and accounting, accounting bills with interest in the final interest, commercial discounts and cash discount conditions should determine the amount of allowance for receivables and bad debt losses accounted for the sale and discount of receivable creditor's rights.Third chapter inventoryKey: valuation method to determine the concept, scope, and inventory accounting value, raw materials pricing according to the actual cost and planned cost accounting, packaging materials and low value consumables amortization method and accounting, accounts office accounting and inventory inventoryprocessing processing inventory.Difficulty: node calculation and inventory cost accounting according to plan the difference between the cost of the inventory, according to the actual cost of the inventory valuation method of cost accounting, inventory overage, shortage or damage of the accounting treatment, the realizable method of determining the net value of the stock.Fourth chapter investmentKey points: the classification of investment, the calculation of short-term investment, the determination of its profit and loss, the accounting treatment of short-term investment impairment, the accounting of long-term bonds, the calculation of long-term bond investment, the cost method and equity method of long-term investment in equity.Difficulties: the short-term investment has determined the cost, determine its gains and losses, impairment of accrual accounting treatment, long-term equity investment, the equity method of long-term equity investment management, long-term bond investment income to determine the overflow, amortization, discount, long-term investment impairment provision and accounting treatment.The fifth chapter, fixed assetsKey points: the characteristics of fixed assets, valuation methods, the scope and methods of carrying out depreciation, the accounting of fixed assets disposal and the accounting ofthe impairment provision.Difficulties: the determination of the value of the financing and the fixed assets, the application of the accelerated method of fixed assets depreciation and the accounting treatment of the provision for the impairment of fixed assets.The sixth chapter: intangible assets and other assetsKey point: intangible assets definition, content, characteristic and account processing, long - term prepaid expenses include contentDifficulty: the particularity of accounting standards for intangible assets, the difference between the transfer of use rights and the transfer of ownership accounting.The seventh chapter is current liabilitiesKey points: the contents of the current liabilities and the accounting of the payable taxes.Difficulties: dealing with bills payable, accounting for taxes payableThe eighth chapter is long-term liabilitiesKey points: the contents of long-term liabilities, the capitalization of long-term borrowing costs and their accounting treatment, the accounting of excess discount bonds, and the determination and calculation of the amount of fixedassets in the financing lease.Difficulties: the capitalization and expense of long-term borrowing costs, the determination of the minimum lease payments for the financing of fixed assets.The ninth chapter owners' equityKey points: composition and accounting of owner's equity, capital surplus and retained earnings.Difficulties: the valuation of capital invested in different ways, and the detailed classification of capital reserves.Tenth chapter feeKey points: the concept and classification of cost, cost, period expenses and contents of non operating expenses.Difficulty: the difference between costs and costs, the method of allocating production costs and their use, the allocation of production costs between finished products and products.The eleventh chapter: income and profitKey points: the concept and classification of income, the recognition principle of various kinds of income, the total profit and the composition of the net profit, and the accounting of the profit and profit distribution of the year.Difficulty: confirm the sales revenue and the specialcircumstances of merchandise sales revenue accounting, tax payable method is built to confirm the confirmation of income, income, contract transactions, income tax accounting and tax effect accounting method.The twelfth chapter, debt restructuringKey points: the definition of bond reorganization, the mode of debt restructuring and accounting treatment.Difficulty: the accounting treatment of non cash assets, debt repayment, accounting, conditional or conditional debt restructuringThe thirteenth chapter deals with non monetary transactionsKey points: the difference between monetary assets and non monetary assets, and the accounting treatment of non monetary transactionsDifficulty: non monetary transactions involve the accounting of the paid price and the accounting treatment without the supplementary price.The fourteenth chapter is about accounting policies, changes in accounting estimates and corrections of accounting errorsKey points: accounting policies, changes in accounting estimates and accounting error correction concepts, the use of methods (that is, when the change of accounting treatment)Difficulties: retrospective adjustment method, future applicable law, cumulative influence number.The fifteenth chapter is the balance sheet daily reportKey: the concept, the date of the balance sheet items after adjusting items, non adjusting events and processing principlesDifficulty: the adjustment principle of adjusting items and non adjusting items.The sixteenth chapter is financial accounting reportKey points: balance sheet, profit statement, cash flow statement and consolidated financial statements.Difficulties: preparation of cash flow statements and consolidated financial statements.The seventeenth chapter is budget accountingKey points: budget accounting structure, budget accounting and enterprise accounting difference.Difficulty: should pay the financial accounts of the detailed classification of accounting.Three, the course content and class assignment(I) course contentThe first chapter is general introductionLearn through this chapter,The students of general principles and specific premise, intermediate financial accounting concepts, accounting object, accounting elements, accounting and business accounting, to provide guarantee for the specific accounting principles after each chapter of content.The second chapter is receivable and advance paymentThis chapter is based on notes receivable, accounts receivable accounting, the confirmation method of bad debts, require students to master notes receivable, accounts receivable, prepayments and other receivables accounting, provision for bad debts, accounts receivable and discounted sale method of accounting treatmentThird chapter inventoryThrough the study of this chapter, the students according to the characteristics of various inventory, master all kinds of accounting methods, especially stock transactions balances accounting, inventory provision is made when determining the net realizable value, raw materials pricing according to plan cost accounting, strengthen the packaging, processing, low value consumable the value of goods such as relatively low inventory managementFourth chapter investmentThrough the study of this chapter, so that students on the concept, classification, investment accounting has a comprehensive understanding, to grasp the investment cost, the final interest valuation and disposal of accounting, especially long-term debt investment, long-term equity investment accounting and final cost method and equity method to use valuation.The fifth chapter is the accounting of fixed assetsThrough the study of this chapter, a clear feature classification, fixed asset recognition criteria, pricing methods and value of depreciation of fixed assets to increase the scope and method, reduction, disposal and impairment accounting.The sixth chapter is the accounting of intangible assets and other assetsThrough the study of this chapter, clear the meaning of intangible assets, long-term prepaid expenses and other assets included in the content, to understand the intangible assets of the book value, to master intangible assets and other assets accounting.The seventh chapter is current liabilitiesThrough the study of this chapter, definition and types of current liabilities, grasp the current liabilities accountingcontent, especially the taxes payable other registration subjects should master and not by the tax payable accounts tax.The eighth chapter is long-term liabilitiesThrough the study of this chapter, understand the long-term liabilities including content, amount and method of accounting for long-term debt, especially to determine the conditions of capital financing costs, rented fixed assets accounted for the amount and long-term bonds at par, premium and discount etc.The ninth chapter owners' equityThrough the study of this chapter, make clear the definition and composition of the owner's equity, understand the way and valuation of the owner's investment, and grasp the accounting of the paid in capital, capital surplus and retained earnings. In particular, the detailed calculation of capital reservesTenth chapter feeThrough the study of this chapter, we define the definition and classification of cost, the difference and relation between cost and expense, the allocation method of auxiliary cost, understand the confirmation principle of cost and the contents of the respective expenses during the period.The eleventh chapter: income and profitThrough the study of this chapter, the definition of income, classification, and the total profit and the composition of thenet profit, to understand the principles of income recognition, the distribution of profits, and grasp the income, profits, profits distribution accounting.The twelfth chapter, debt restructuringThrough the study of this chapter, we can make the trainees clear about the definition of debt restructuring and new features, the ways of debt restructuring and the accounting treatment in various ways.The thirteenth chapter deals with non monetary transactionsThrough the study of this chapter, the students have a clear understanding of monetary assets, non monetary assets and non monetary transactions, and can handle the non monetary transactions without involving the supplement price or the supplementary price.The fourteenth chapter is about accounting policies, changes in accounting estimates and accounting errorsThrough the study of this chapter, to enable students to clearly grasp the accounting policies and accounting estimates, and the change of concept of accounting errors, skilled accounting, especially to determine the cumulative effect and in the accounting statements disclosure.The fifteenth chapter events after the balance sheet dateThrough the study of this chapter, clear the balance sheet dateevents after the concept, covering the period, adjustments to the concept, the concept of non adjusting events, the specific content of the main processing principles and methods, grasp the adjustment of skilled non adjusting events.The sixteenth chapter is financial accounting reportThis chapter through learning, make students clear accounting statements and related schedules, accounting statements and financial situation statement and the meaning of the content, skilled in preparing the balance sheet, income statement, cash flow statement and consolidated accounting statementsThe seventeenth chapter is budget accountingThe introduction of the preceding chapters is mainly based on business accounting. In this chapter, we introduce budget accounting. Through the study of this chapter, students will be able to make clear the composition of budget accounting, the difference between budget accounting and enterprise accounting, and the accounting contents of budget accounting and the accounting statements of institutions.(two) distribution of hourschapterContentClass hoursSelf-study hoursTotalChapter 1GeneralTwoFourSixSecond chapters Receivables and prepayments TwoSixEightThird chaptersStockFourTenFourteenFourth chaptersInvestmentFourTwentyTwenty-fourFifth chaptersfixed assetsTwoSixEightSixth chaptersIntangible assets and other assets TwoFourSixSeventh chapters current liabilities TwoFourSixEighth chaptersLong-term liabilities FourTwentyTwenty-fourNinth chaptersOwner equityTwoSixEightTenth chapters CostThreeTenThirteenEleventh chapters Income and profit FourTwentyTwenty-four Twelfth chapters Debt restructuring FourTwentyTwenty-fourNon monetary transactionFourTwentyTwenty-fourFourteenth chaptersChanges in accounting policies, accounting estimates, and accounting errors are being correctedThreeTwelveFifteenFifteenth chaptersThe date of the balance sheet mattersTwoTwelveFourteenFinancial accounting reportSixTwentyTwenty-sixSeventeenth chaptersbudget accountingTwoSixEightTotalFifty-twoTwo hundredTwo hundred and fifty-twoFour, the use of teaching materials: "intermediate accounting practice", the Ministry of finance accounting qualification evaluation center, "Economic Science Publishing Society",October 2005。
