《會(huì)計(jì)雙語(yǔ)教程》ppt課件

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1、IntroductiontoAccounting《會(huì)計(jì)學(xué)原理》主講人：吳俊紅國(guó)際教育學(xué)院說(shuō)課內(nèi)容●教材●教學(xué)對(duì)象●教學(xué)內(nèi)容●教學(xué)目標(biāo)●教學(xué)方法●教學(xué)步驟●板書(shū)框架教材FundamentalAccountingPrinciples(12thCanadianedition)KermitD.Larson,TillyJensen;基礎(chǔ)會(huì)計(jì)(第三版)孫錚主編,上海財(cái)經(jīng)大學(xué)出版社。教學(xué)對(duì)象充滿朝氣和活力的08級(jí)中加合作辦學(xué)市場(chǎng)營(yíng)銷專業(yè)（MAM）專科學(xué)生，初學(xué)會(huì)計(jì)，基礎(chǔ)薄弱。教學(xué)內(nèi)容第五章結(jié)賬第二節(jié)記賬過(guò)程重點(diǎn)：實(shí)賬戶與虛賬戶的概念；結(jié)賬過(guò)程與

2、結(jié)賬分錄。難點(diǎn)：結(jié)賬的涵義；本期損益賬戶的結(jié)構(gòu)；結(jié)賬分錄。教學(xué)目標(biāo)知識(shí)方面：通過(guò)本課程教學(xué)，學(xué)生應(yīng)能區(qū)分實(shí)賬戶和虛賬戶，掌握結(jié)賬的涵義和步驟。能力方面：通過(guò)課程教學(xué)，學(xué)生應(yīng)能獨(dú)立完成結(jié)賬過(guò)程；并能用英語(yǔ)閱讀外語(yǔ)會(huì)計(jì)資料。情感方面：通過(guò)案例思考、討論等形式培養(yǎng)學(xué)生團(tuán)隊(duì)協(xié)作能力。教學(xué)方法啟發(fā)式教學(xué)法：引導(dǎo)學(xué)生主動(dòng)參與課堂教學(xué)；案例分析法：培養(yǎng)學(xué)生用理論分析實(shí)踐問(wèn)題的能力；任務(wù)型教學(xué)法：培養(yǎng)學(xué)生會(huì)計(jì)學(xué)習(xí)能力。教學(xué)步驟（1）Review（課程回顧）（2）lead-in（課程導(dǎo)入）（3）Presentation（新課教學(xué)）（4）Class-e

3、xercise（課堂練習(xí)）（5）Summary（總結(jié)）（6）Assignment（布置作業(yè)）Chapter5CompletingtheAccountingCycle結(jié)帳QuickReviewAccrualBasisAccounting&CashBasisAccountingFiveadjustments:(1)PrepaidExpenses(2)Amortization(3)UnearnedRevenue(4)AccruedExpenses(5)AccruedRevenuesLearningObjectivesDescribeand

4、prepareaworksheet(工作表)andexplainitsusefulnessDescribetheclosingprocess（結(jié)賬過(guò)程）,temporaryaccountsandpermanentaccounts（虛賬戶和實(shí)賬戶）Prepareclosingentries（結(jié)賬分錄）Explainandprepareapost-closingtrialbalanceLesson1Worksheet工作表TheWorkSheetTheworksheetisaworkingpaperthatcansimplifyyour

5、effortsforpreparingfinancialstatements.工作表是供會(huì)計(jì)工作者使用以編制會(huì)計(jì)報(bào)表的工作底稿。工作表主要反映調(diào)整前所有帳戶的余額、需要調(diào)整的帳戶的數(shù)額、調(diào)整后所有帳戶的余額以及編制會(huì)計(jì)報(bào)表的相關(guān)信息。TheWorkSheetTheworksheetcontainsfivesetsofdoublecolumns:UnadjustedtrialbalanceAdjustmentsAdjustedtrialbalanceIncomestatementBalancesheetandstatementofow

6、ner’sequityTheWorkSheetStep1:EnterUnadjustedTrialBalanceTobegin,listthenumberandtitleofeachaccountfromtheledgeralongwiththeaccount’sunadjustedtrialbalance.TheWorkSheetStep2:EnterAdjustmentsTurnoverthesecondtransparency.Step3:PrepareAdjustedTrialBalanceTheadjustmentsare

7、preparedbycombiningtheadjustmentswiththeunadjustedtrialbalancesforeachaccount(aswedidinChapter4)Turnoverthirdtransparency.TheWorkSheetStep4:ExtendAdjustedTrialBalanceAmountstoFinancialStatementColumnsThisstepinvolvessortingtheadjustedamountsintotheirproperfinancialstat

8、ementcolumns.Turnoverforthtransparency.TheWorkSheetIncomeStatement–expensestothedebitcolumnandrevenuestothecreditcolu