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：Uponthecompletionofthislesson,thestudentswillbeableto:1.Havegeneralknowledgeoftypesofaccounting,2.Gettheknowledgeoffinancialaccountingandmanagerialaccounting,respectively.教学重点：1.Classificationinthedisciplineofaccounting2.Essentialconceptoffinancialaccounting3.Essentialconceptofmanagementaccounting教学难点：AccountancybodiesworkforfinancialaccountingChapter1stepintotheworldofaccounting1.4TypesofaccountingClassification-financialaccountingandmanagerialaccounting1.4.1FinancialAccountingProductionoffinancialstatements-externalusersInternationalAccountingStandards(IASs)国际会计准则GenerallyAcceptedAccoungtingPrinciples(GAAPs)公认会计准则1.4.2ManagementaccountingManagementaccountingworksforinternalusers内部管理会计工作举例：Strategyformulating战略规划Decisionmaking内部决策Optimizedresourcesusage优化资源利用率1.5TheAccountingProfessionandCareers1.5.1ClassificationofAccountingProfessionPublicAccountant-Auditing-Taxservices-ConsultingservicesPrivateAccountants1.5.2TheAccountingProfessionalEthicsIntegrityofaccountantsCodeofethics会计职业道德Case-EnronScandal安然公司丑闻事件作业布置：板书设计：课后分析：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：Uponthecompletionofthislesson,thestudentswillableto:HavegeneralknowledgeoftheframeworkofaccountingHavegeneralknowledgeofcarrerofaccounting教学重点：Conceptualframeworkofacconting(1)basicassumption(2)basicprinciple教学难点：Conceptualframeworkofacconting教学过程：Chapter1stepintotheworldofaccounting1.6AccountancyBodies1.6.1AccountingStandard-SettingBodiesFederalAccountingStandardsAdvisoryBoard(FASAB)联邦会计准则咨询委员会1.6.2ProfessionalAccountingBodiesAssociationofCharteredCertifiedAccountants(ACCA)-UK特许公认会计师公会CertifiedPublicAccountant(CPA)1.6.3OversightBoards1.6.4AuditingStandard-SettingBodies1.8AccountingConceptualFramework1.8.1BasicAccountingAssumptionsBusinessEntityAssumption会计主体假设假设GoingConcernAssumption持续经营假设assetcapitalization,depreciationandamortizationMonetaryUnitAssumption货币计量假设PeriodicityAssumption会计分期假设1.8.2BasicAccountingPrinciplesHistoricalCostPrinciple历史成本原则-reliableacquisitioncostsfairmarketvalueRevenuerecognitionPrinciple收入实现制原则-accrualbasisaccounting权责发生制-cashbasisaccounting收付实现制MatchingPrinciple配比原则FullDisclosurePrinciple充分揭露原则1.8.3BasicAccountingConstraintsObjectivityPrinciple客观性原则MaterialityPrinciple重要性原则ConsistencyPrinciple一致性原则PrudentPrinciple谨慎性原则作业布置：板书设计：课后分析：
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