《Intermediate Financial Accounting》 syllabus
Intermediate Financial Accounting
Course Number: 2310020808
Course Name: Intermediate Financial Accounting
Instructors: Lv Wen
Required Text: Li Guotian and Zheng Xiufang. Intermediate Financial Accounting. Zhengzhou University Press, January 2023
Course Description: This course is a compulsory course for students majoring in financial management. It is an applied discipline based on Accounting and focuses on financial management as its research object, with strong theoretical and practical aspects. The purpose of the course is to train students to master the basic theories and methods of financial accounting, laying the foundation for subsequent professional course learning. It also enables students to possess the basic professional qualities and operational abilities necessary for engaging in financial accounting work, preparing them for future employment.
Credit/Teaching hours
Outline of UG CPC Topics Covered in this Course: (2.5Credits/40 Teaching Hours)
I. General Introduction 2 Teaching Hours
(I) Objectives of financial report
(II) Quality requirements for accounting information
(III) Accounting elements and their recognition and measurement
II. Monetary capital 2 Teaching Hours
(I) Cash on hand
(II) Bank deposit
(III) Other monetary funds
III. Accounts receivable 4Teaching Hours
(I) Notes receivable
(II) Accounts receivable
(III) Other receivables
IV. Inventory
(I) Overview of inventory
(II) Initial measurement of inventory
(III) Measurement of issued inventory
(IV) Inventory check and closing measurement
V. Fixed assets 6 Teaching Hours
(I) Characteristics and recognition of fixed assets
(II) Accounting for the increase of fixed assets
(III) Depreciation of fixed assets
(IV) Subsequent expenditure and disposal of fixed assets
VI. Intangible assets and other assets 4 Teaching Hours
(I) Recognition of intangible assets
(II) Measurement of intangible assets
(III) Other assets
VII. Investment real estate 4 Teaching Hours
(I) Definition of investment real estate
(II) Initial measurement and subsequent measurement of investment real estate
(III) Conversion of investment real estate
VIII. Financial Assets 2 Teaching Hours
(I) Overview of financial assets
(II) Accounting for financial assets measured at fair value and with changes recognized in the current profit and loss
(III) Accounting for financial assets measured at amortized cost
(IV) Accounting for financial assets measured at fair value and with changes recognized in other comprehensive income
X. Current Liabilities 4 Teaching Hours
(I) Overview of current liabilities
(II) Short-term borrowings
(III) Notes payable, accounts payable, taxes payable, prepayments and other payables
(IV) Payroll payable
XI. Long-term liabilities 4 Teaching Hours
(I) Long-term loans and long-term payables
(II) Bonds payable
Ⅺ. Owners' equity 4 Teaching Hours
(I) Overview of owner's equity
(II) Paid-in capital or share capital
(III) Other equity instruments
(IV) Capital reserves and other comprehensive income
(V) Retained earnings
XIII. Income, Expenses and Profits 4 Teaching Hours
(I) Income
(II) Expenses
(III) Profit
XIII. Financial Statement 2 Teaching Hours
(I) Overview of financial accounting report
(II) Balance Sheet
(III) Profit Statement
(IV) Cash flow statement
Total (Teaching Hours) 56
Summary of UG CPC Topics Covered in this Course: (Teaching Hours)
a. | Marketing | 0 hours |
b. | Finance and Financial Management | 12 hours |
c. | accounting | 28 hours |
d. | Management | 4 hours |
e. | Legal and business environment | 4 hours |
f. | economics | 0 hours |
g. | business ethics | 0 hours |
h. | Globalization of commerce | 0 hours |
i. | Business communication | 0 hours |
j. | Information Management System | 0 hours |
k. | Quantitative analysis and statistics | 0 hours |
l. | Business decisions | 0 hours |
m. | Comprehensive training and experiment | 8 hours |
| Total hours of instruction covering the basic areas of business | 56 hours |
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