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会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS

会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS

Users of Accounting
C2
Information
External Users
Internal Users
•Lenders •Consumer Groups •Shareholders •External Auditors
•Governments •Customers
•Managers
Notes Receivable
Accounting Equation
Assets = Liabilities + Equity
A1
Accounts Receivable
Vehicles
Store Supplies
Assets
Cash
Resources owned or controlled by a company
Equipment
statements.
Managerial accounting provides information needs for internal decision makers.
C3 Opportunities in Accounting
Financial
•Preparation •Analysis •Auditing
Principles and Assumptions
C5
of Accounting
Now
Future
Going-Concern Assumption
Reflects assumption that the business will continue operating instead of being closed or sold.
internal controls.

FinancialAccounting第七版课程设计

FinancialAccounting第七版课程设计

Financial Accounting 第七版课程设计一、课程背景金融会计是财会专业的核心课程。

它主要涵盖了公司财务报表、现金流量表、利润表、资产负债表等方面的内容。

本课程旨在培养学生对财务报表的理解和分析能力，使其能够了解公司财务状况和经营绩效。

二、课程目标本课程旨在使学生：1.理解财务报表的总体结构和信息；2.掌握财务报表制作的基本原理和方法；3.熟悉会计核算的基本概念和原则；4.掌握资产、负债、权益、成本、收入和费用的概念和分类；5.能够分析公司的财务状况和经营绩效；6.能够编制财务报表和分析公司的财务状况和经营绩效。

三、课程内容第一章：绪论本章主要介绍了财务会计的背景和概念，包括会计的基本概念、会计的发展历程、会计的目的和职能、财务会计与管理会计的区别等内容。

第二章：会计基础知识本章介绍了会计核算的基本概念和原则，包括资产、负债、权益、成本、收入和费用的概念和分类，以及会计凭证和账簿的基本知识。

第三章：会计核算过程本章主要介绍了会计核算的流程和步骤，包括会计分录的编制、账户的设立和科目的处理等。

第四章：财务报表的基本结构和内容本章主要介绍了公司财务报表的基本结构和内容，包括资产负债表、利润表、现金流量表等方面的内容。

第五章：资产负债表的编制本章主要介绍了资产负债表的编制过程和方法，包括资产负债表的构成、算式和内容等。

第六章：利润表的编制本章主要介绍了利润表的编制过程和方法，包括利润表的构成、算式和内容等。

第七章：现金流量表的编制本章主要介绍了现金流量表的编制过程和方法，包括现金流量表的构成、算式和内容等。

第八章：会计政策、误差和变更的处理本章主要介绍了会计政策、误差和变更的处理方法，包括会计政策的选择、经营损益的调整、会计错误的更正等。

第九章：公司财务分析本章主要介绍了公司财务分析的方法和应用，包括财务比率分析、财务报表分析、财务预测分析等。

四、教学方法本课程主要采用理论讲授与实践操作相结合的教学方法，包括：1.理论讲授：由教师介绍理论知识，讲解财务报表的制作和分析方法；2.实践操作：由教师引导学生应用理论知识，进行案例分析、编制财务报表等实践操作。

会计学原理英文版

会计学原理英文版

会计学原理英文版Accounting Principles。

Accounting is the language of business. It is the process of recording, summarizing, analyzing, andinterpreting financial information. The principles of accounting provide the framework for the preparation and presentation of financial statements. These principles ensure that the financial information is relevant, reliable, and comparable.The basic principles of accounting include the following:1. Accrual Principle: This principle states thatrevenue and expenses should be recognized when they are incurred, regardless of when cash is received or paid. This means that revenue is recorded when it is earned, and expenses are recorded when they are incurred, regardless of when cash is exchanged.2. Matching Principle: This principle states that expenses should be matched with the revenues they help to generate. This ensures that the financial statements accurately reflect the results of operations for a specific period.3. Cost Principle: This principle states that assets should be recorded at their original cost, rather than at their current market value. This provides a reliable and objective basis for valuing assets.4. Full Disclosure Principle: This principle requires that all relevant information that could affect the decisions of financial statement users should be disclosed in the financial statements or in the accompanying notes.5. Going Concern Principle: This principle assumes thata business will continue to operate indefinitely. This allows for the use of historical cost in valuing assets and liabilities, as well as the use of the accrual basis of accounting.6. Materiality Principle: This principle states that information is material if its omission or misstatement could influence the economic decisions of users of financial statements. Materiality is based on the nature and size of the item.7. Conservatism Principle: This principle states that when in doubt, accountants should choose the method that will result in the least favorable financial statement. This helps to ensure that financial statements are not overstated.These principles form the foundation of accounting and are essential for the preparation of accurate and reliable financial statements. By adhering to these principles, accountants can ensure that the financial information they provide is useful for decision-making purposes.In addition to these basic principles, there are also specific accounting standards and regulations that must be followed, such as the Generally Accepted AccountingPrinciples (GAAP) and the International Financial Reporting Standards (IFRS). These standards and regulations provide further guidance on how to prepare and present financial statements in accordance with the principles of accounting.In conclusion, the principles of accounting areessential for the preparation and presentation of financial information. By following these principles, accountants can ensure that the financial statements are relevant, reliable, and comparable. This in turn provides valuable information for decision-making purposes and helps to maintain the integrity and transparency of the financial reporting process.。

管理学原理英文版第七版教学设计)

管理学原理英文版第七版教学设计)

Management Principles, 7th Edition: English VersionTeaching DesignIntroductionManagement principles are the foundation of any successful organization. The seventh edition of the Management Principles textbook provides a comprehensive overview of the concepts and theories that form the basis of modern management practices. The purpose of this teaching design is to provide a roadmap for instructors seeking to use the Management Principles textbook in their courses.ObjectivesThe primary objective of using the Management Principles textbook is to equip students with a solid understanding of the key principles and theories of management. Additionally, this teaching design ms to: •Enhance students’ critical thinking skills and ability to apply management principles in real-world situations•Foster an appreciation for the impact of management on society and the role of ethical practices in effective management •Develop students’ communication and teamwork skills through collaborative assignments and exercisesCourse StructureThe Management Principles textbook can be used to teach a variety of management courses, including introductory management, principles ofmanagement, and organizational behavior. The following outline provides a suggested course structure:Week 1-2: Introduction to Management PrinciplesThe first two weeks of the course will provide a broad overview of the field of management, including the historical evolution of management practices, the functions of management, and the key concepts and theories of management.Week 3-4: Planning and Decision MakingDuring this module, students will learn about the importance of planning and decision-making in effective management. Topics coveredwill include the various types of planning, the decision-making process, and the role of risk management in decision-making.Week 5-6: Organizing and LeadingStudents will explore the role of organizing and leading ineffective management. Topics covered will include the principles of organizational design, leadership styles and strategies, and the importance of team dynamics in achieving organizational goals.Week 7-8: Controlling and EvaluatingDuring this module, students will learn about the importance of controlling and evaluating in effective management. Topics covered will include the functions of control, the use of performance metrics, and the role of feedback in evaluating organizational performance.Week 9-10: Contemporary Issues in ManagementIn this module, students will explore contemporary issues in management, including the challenges of managing in a global environment, the impact of diversity on organizational performance, and the role of sustnability in effective management.Week 11-12: Ethics in ManagementDuring the final module, students will examine the role of ethics in effective management. Topics covered will include the importance of ethical decision-making, the impact of corporate social responsibilityon organizational performance, and the challenges of managing ethical dilemmas in the workplace.Teaching MethodsTo enhance students’ understanding and retention of the material covered in the Management Principles textbook, a variety of teaching methods can be employed, including:•Lectures: Use lectures to present key concepts and theories, providing examples to illustrate the practical applications ofmanagement principles.•Classroom discussions: Encourage students to participate in classroom discussions, allowing them to share their thoughts andperspectives on management topics and engage in critical thinkingexercises.•Case studies: Use case studies to provide real-world examples of management problems and solutions, giving students the opportunity to apply management principles to practical situations.•Group projects: Assign group projects to promotecollaboration and teamwork, allowing students to develop theircommunication and leadership skills while exploring managementprinciples.•Exams and quizzes: Use exams and quizzes to assess students’ understanding of the material covered in the textbook.ConclusionThe Management Principles, 7th Edition textbook provides a comprehensive overview of the key concepts and theories of management.By utilizing this teaching design and employing a variety of teaching methods, instructors can enhance students’ understanding andappreciation of management principles, while developing their critical thinking and communication skills.。

会计学原理英文课件 (17)

会计学原理英文课件 (17)
1. Comparative balance sheets 2. Current income statement 3. Additional information
17-13
LO 2
Preparing the Statement of Cash Flows
Three Major Steps:
Illustration 17-3
Common adjustments to Net Income (Loss):
u u u
Add back non-cash expenses (depreciation, amortization, or depletion expense). Deduct gains and add losses. Analyze changes in noncash current asset and current liability accounts.
Order of Presentation:
1. Operating activities. 2. Investing activities. 3. Financing activities. Direct Method Indirect Method
17-10
LO 1
Illustration 17-2 Format of statement of cash flows 17-11
17-5 Illustration 17-1 Typical receipt and payment classifications
LO 1
Classification of Cash Flows
Investing activities—Changes in investments and long-term assets

会计专业英语 Lesson Seven 第七课 课件 教案

会计专业英语 Lesson Seven 第七课 课件 教案

• A typical sequence of events • 典型的顺序如 is as follows: 下： • （1）A request for a • （1）当需要购 purchase,called a purchase 买某些商品或 requisition,is initiated by the 者某些存货的 person in charge of 数量低于再定 merchandise stock records 货点时，负责 whenever certain items are 存货记录的人 needed or when quantities of 员可填写请购 certain merchandise fall 单交购货部门。 below established reorder points.The requisition is forwarded to the purchasing department.

• 1月1日 • 销售商品$5000给K· 奥 利森，发票#101，付款 提货，到达站交货，货 到收运费。收到奥利森 的支票计$4800，即已 减去由他代付给承运商 的运费$200后的净额。
• 借：现金 4800 • 销货运费 200 • 贷：销货 5000 • （记入现金收入日记账）
New Words, Phrases and Special Terms
LESSON SEVEN
AN ILLUSTRATION 实例
• We shall list a few • 我们将列举若干 transactions to demonstrate 笔交易来说明它 how they are recorded in 们是怎样记录在 the several journals 第六课所表述的 mentioned in Lesson Six. 那几种日记账中 Pay attention to the credit 的。请注意各笔 terms involved in respective 交易中包含的赊 transactions. Note that cash 账条件。并请注 discounts are calculated on 意：现金折扣是 the billed price of 根据在每笔购货 merchandise retained in a 或销货中留下的 purchase or sale-not on 商品发票价格计 amounts representing 算的，不涉及表 returns and allowances or 示退货、折让或 transportation costs. 运输费用的金额。

会计学原理全英文教学思路探索

会计学原理全英文教学思路探索摘要：《会计学原理》是一门非常重要的会计学专业基础课程，其中文教学模式和双语教学模式已尝试多年，教学方法相对比较成熟，但是全英文教学在国内高校中比较少，这对老师和学生的要求都很高，老师必须突破语言障碍，全程英语教学，而学生也得突破语言障碍，全程英语听学。

本文中，笔者将结合自身教学的一线经验，把会计学原理英文教学过程中所处的环境背景、遇到的问题、难点及解决思路做一个探索，力求找到一种实用、有效的教学模式，以提高《会计学原理》的英文教学质量。

关键词：会计学原理；英文教学；探索中图分类号：G642.0 文献标志码：A 文章编号：1674-9324（2019）27-0150-02一、《会计学原理》全英文教学背景1.教师背景。

《会计学原理》全英文教学的老师均是有过海外学习经验的老师，英文基础过硬，听、说、读、写能力都基本达到了全英文课堂教学的要求。

但国内做全英文专业教学的高校还是比较少，所以从其他高校中可借鉴的经验较少。

老师们全部要靠自己摸索。

尤其对于没有做过会计学教学的老师来说，更是一种较大的挑战。

《会计学原理》属于专业类课程，和大学英语课不太一样，英语只是一个载体和工具，真正要学的是专业知识，因此对老师的专业知识也有较高的要求。

笔者在做《会计学原理》全英文教学之前，做过会计学的中文教学，因此专业经验没有问题。

但做全英文教学还属首次尝试，因此，教学过程中发现了不少问题，遇到了不少困难。

2.学生背景。

接受《会计学原理》全英文教学的学生都是大一新生，他们进大学之前，接受的都是高中的应试教育。

一进入大学，就面临全新的全英文学习环境，他们需要有一个适应的过程。

《会计学原理》属于专业课，里面有很多专业知识需要全新的思路去理解，如会计恒等式、复式记账法、财务报表等，这些知识对于很多刚上大一的学生来说，理解是有困难的，再加上全英文的听说环境，加大了这种困难。

所以不少给大二、大三年级上课的老师反映，学生在大一的时候，《会计学原理》没有打好基础，很多基本知识还很薄弱。

会计学原理英文ppt课件Chapter-03ADJUSTING-ACCOUNTS-AND-PREPARING-FINANCIAL-STATEMENTS


McGraw-Hill/Irwin
Slide 4
C2
ACCRUAL BASIS VS. CASH BASIS
Insurance Expense 2009
Jan
Feb
Mar
Apr
$May
$Jun
$Jul
$Aug
$Sep
$Oct
$Nov
$Dec
$ - $ - $ - $ 100
Insurance Expense 2010
and $1,100 in 2011. The expense is matched with the periods benefited by the insurance coverage.
Slide 5
C2
RECOGNIZING REVENUES &
EXPENSES
Revenue Recognition Principle
Framework for Adjustments
Adjustments
Paid (or received) cash before expense (or revenue) recognized
Paid (or received) cash after expense (or revenue) recognized
life for $8,000 cash.
Let’s record depreciation expense for the month ended December 31, 2009.
Dec. 2009
$26,000 - $8,000
Depreciation =
= $375 per month
Expense

会计学原理(双语)Chapter 7

Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.
7-2
C1 Fundamental System Principles
Accounting information systems collect and process data from transactions and events, organize them in useful reports, and communicate results to decisions makers.
Laptop
Cloud Computing
Computer
Cell Phone
Tablet
Cloud computing uses applications via the Web instead of installing them on one's own computer.
7 - 23
Global View
7-8
P1
Sales Journal
7-9
P2
Proving the Ledgers
A schedule of accounts receivable lists each customer
and the balance owed.
The balance of the Accounts Receivable controlling account in the general ledger should equal the accounts
separately identified by its products, services, or geographic market.

会计学原理(英文)

《会计学原理（英文）》教学大纲王燕祥编写工商管理专业课程教学大纲610 目录Chapter 1 Accounting in Action 第一章会计实践活动 (613)学习目标 (613)Teaching and homework hours 教学与作业时间 (613)Reading and References 学生必读和参考书目 (613)Chapter 2 The Recording Process 第二章记录过程 (615)学习目标 (615)Teaching and homework hours 教学与作业时间 (615)Reading and References 学生必读和参考书目 (615)Chapter 3 Adjusting the Accounts 第三章调整账户 (617)学习目标 (617)Teaching and homework hours 教学与作业时间 (617)Reading and References 学生必读和参考书目 (617)Chapter 4 Completion of the Accounting Cycle 第四章完成会计循环 (619)学习目标 (619)Teaching and homework hours 教学与作业时间 (619)Reading and References 学生必读和参考书目 (619)Chapter 5 Accounting for Merchandising Operations 第五章商品经营活动的会计核算 (621)学习目标 (621)Teaching and homework hours 教学与作业时间 (621)Reading and References 学生必读和参考书目 (621)Chapter 6 Inventories 第六章存货 (623)学习目标 (623)Teaching and homework hours 教学与作业时间 (624)Reading and References 学生必读和参考书目 (624)Chapter 7 Accounting Information Systems 第七章会计信息系统 (626)学习目标 (626)Teaching and homework hours 教学与作业时间 (626)Reading and References 学生必读和参考书目 (626)Chapter 8 Internal Control and Cash 第八章内部控制和现金 (628)学习目标 (628)Teaching and homework hours 教学与作业时间 (628)Reading and References 学生必读和参考书目 (628)Chapter 9 Accounting for Receivables 第九章应收款项的会计核算 (630)学习目标 (630)Teaching and homework hours 教学与作业时间 (630)Reading and References 学生必读和参考书目 (630)Chapter 10 Plant Assets, Natural Resources, and Intangible Assets 第十章厂场资产、自然资源和无形资产 (632)会计学原理（英文）学习目标 (632)Teaching and homework hours 教学与作业时间 (632)Reading and References 学生必读和参考书目 (633)Chapter 11 Current Liabilities and Payroll Accounting 第十一章流动负债和工资的核算 (634)学习目标 (634)Teaching and homework hours 教学与作业时间 (634)Reading and References 学生必读和参考书目 (634)Chapter 12 Accounting Principles 第十二章会计原则 (636)学习目标 (636)Teaching and homework hours 教学与作业时间 (636)Reading and References 学生必读和参考书目 (636)Chapter 13 Accounting for Partnerships 第十三章合伙企业的会计核算 (638)学习目标 (638)Teaching and homework hours 教学与作业时间 (638)Reading and References 学生必读和参考书目 (638)Chapter 14 Corporations: Organization and Capital Stock Transactions 第十四章公司：组织和股本交易 (640)学习目标 (640)Teaching and homework hours 教学与作业时间 (640)Reading and References 学生必读和参考书目 (640)Chapter 15 Corporations: Dividends, Retained Earnings, and Income Reporting 第十五章股利、保留盈余和收益报告 (642)学习目标 (642)Teaching and homework hours 教学与作业时间 (642)Reading and References 学生必读和参考书目 (642)Chapter 16 Long-Term Liabilities 第十六章长期负债 (644)学习目标 (644)Teaching and homework hours 教学与作业时间 (644)Reading and References 学生必读和参考书目 (644)Chapter 17 Investments 第十七章投资 (646)学习目标 (646)Teaching and homework hours 教学与作业时间 (646)Reading and References 学生必读和参考书目 (646)Chapter 18 The Statement of Cash Flows 第十八章现金流量表 (648)学习目标 (648)Teaching and homework hours 教学与作业时间 (648)Reading and References 学生必读和参考书目 (648)Chapter 19 Financial Statement Analysis 第十九章财务报表分析 (650)学习目标 (650)Teaching and homework hours 教学与作业时间 (650)Reading and References 学生必读和参考书目 (650)Chapter 20 Managerial Accounting 第二十章管理会计 (652)611工商管理专业课程教学大纲612 学习目标 (652)Teaching and homework hours 教学与作业时间 (652)Reading and References 学生必读和参考书目 (652)Chapter 21 Job Order Cost Accounting 第二十一章分批成本法 (654)学习目标 (654)Teaching and homework hours 教学与作业时间 (654)Reading and References 学生必读和参考书目 (654)Chapter 22 Process Cost Accounting 第二十二章分步成本法 (656)学习目标 (656)Teaching and homework hours 教学与作业时间 (656)Reading and References 学生必读和参考书目 (657)Chapter 23 Cost-V olume-Profit Relationships 第二十三章本量利分析 (658)学习目标 (658)Teaching and homework hours 教学与作业时间 (658)Reading and References 学生必读和参考书目 (659)Chapter 24 Budgetary Planning 第二十四章编制预算 (660)学习目标 (660)Teaching and homework hours 教学与作业时间 (660)Reading and References 学生必读和参考书目 (660)Chapter 25 Budgetary Control and Responsibility Accounting 第二十五章预算控制和责任会计 662 学习目标 (662)Teaching and homework hours 教学与作业时间 (662)Reading and References 学生必读和参考书目 (662)Chapter 26 Performance Evaluation through Standard Costs 第二十六章利用标准成本进行业绩评价 (664)学习目标 (664)Teaching and homework hours 教学与作业时间 (664)Reading and References 学生必读和参考书目 (664)Chapter 27 Incremental Analysis and Capital Budgeting 第二十七章增量分析和资本预算 (666)学习目标 (666)Teaching and homework hours 教学与作业时间 (667)Reading and References 学生必读和参考书目 (667)会计学原理（英文）Chapter 1 Accounting in Action第一章会计实践活动STUDY OBJECTIVESAfter studying this chapter you should be able to:1．Explain what accounting is.2．IDENTIFY THE USERS AND USES OF ACCOUNTING.3．UNDERSTAND WHY ETHICS IS A FUNDAMENTAL BUSINESS CONCEPT.4．EXPLAIN THE MEANING OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLESAND THE COST PRINCIPLE.5．EXPLAIN THE MEANING OF THE MONETARY UNIT ASSUMPTION AND THE ECONOMIC ENTITY ASSUMPTION.6．STATE THE BASIC ACCOUNTING EQUATION AND EXPLAIN THE MEANING OF ASSETS, LIABILITIES, AND OWNER’S EQUITY.7．ANALYZE THE EFFECT OF BUSINESS TRANSACTIONS ON THE BASIC ACCOUNTING EQUATION.8．Understand what the four financial statements are and how they are prepared.学习目标学完本章之后，学生应该能够达到以下目标：1．解释什么是会计。

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Accounting Principles, 7th Edition: Teaching Design
As accounting professionals working in today’s competitive business landscape, it is essential that we understand and apply the fundamental principles of accounting in our dly work. Accounting Principles, 7th Edition offers a comprehensive introduction to the underlying concepts, principles, and practices of accounting, including financial statements, transactions, and more.
In this teaching design, we will explore how to effectively teach Accounting Principles, 7th Edition to an undergraduate audience, keeping in mind the core concepts and pedagogical principles that underlie successful instructional design.
Learning Objectives
At the end of this course, students should be able to:
1.Understand the fundamental principles of accounting and how
they apply to financial reporting and analysis.
2.Analyze and interpret financial statements, including
balance sheets, income statements, and cash flow statements.
3.Record business transactions accurately and in compliance
with Generally Accepted Accounting Principles (GAAP).
4.Apply basic accounting concepts, including debits and
credits, to accounting transactions and processes.
Course Structure
This course will consist of 15 weeks of instruction, each week focusing on a different chapter of Accounting Principles, 7th Edition. Each week, students will read the assigned chapter, view online lectures, and complete assignments and quizzes to reinforce their understanding of key concepts.
The course will be divided into three sections, each with five chapters. The first section will focus on the nature and purpose of accounting, including basic accounting concepts and principles, the accounting equation, and the financial reporting process.
The second section will cover the mechanics of recording business transactions, including debits and credits, journal entries, and the accounting cycle. Students will learn how to prepare financial statements, including income statements and balance sheets, and will gn an understanding of how to analyze financial data to make informed business decisions.
The third section will delve deeper into advanced accounting topics, including accounting for partnerships and corporations, cost accounting, and budgeting and forecasting.
Each week, students will participate in online discussions, sharing their insights and reflections on the material covered in class. They
will also work in groups to complete case studies and projects designed to simulate real-world accounting scenarios.
Pedagogical Principles
To ensure that students are engaged and motivated to learn, we will use a variety of pedagogical strategies, including:
1.Active learning: Students will engage in activities that
promote active learning, such as group discussions, case studies,
and projects.
2.Relevance: We will emphasize the relevance of accounting
principles in the real world by using current, real-life examples
to illustrate key concepts.
3.Feedback: Students will receive frequent feedback on their
progress and understanding through quizzes, assignments, and exams.
4.Reflection: We will encourage students to reflect on their
learning and apply it to their personal and professional lives
through discussions and journaling.
5.Technology: We will use a range of technology tools to
enhance learning, such as online lectures, interactive multimedia, and online discussion forums.
Assessment
Assessment will be based on a variety of factors, including participation in online discussions, completion of assignments and quizzes, and a final exam. Throughout the course, students will receive frequent feedback on their progress and performance, helping them to identify areas for improvement and areas of strength.
Conclusion
With Accounting Principles, 7th Edition and a carefully designed teaching strategy, we can provide an engaging and comprehensive introduction to the principles and practices of accounting. By emphasizing relevance, active learning, and technology, we can help our students to develop the knowledge and skills they need to succeed in the dynamic world of accounting.。