International bookkeeping, P27-31
Fundamental principle of accounting; chapter 5,P134-135; P160-170
第六周
10月1日
至
10月7日
二
四
4
Holiday
第七周
10月8日
至
10月14日
二
2
Chpt. 4 Business expenses
Calculation of gross profit and net profit
沈 阳 师 范 大 学
教 学 日 历
金融学双学位专业2017年级2018-2019学年第1学期
课程名称：会计学原理（国际簿记学）课程代码：17300730教学班号：
周
次
教学作业类别及内容
讲授
实践环节
课外作业
参考书目
星期
时数
教学大纲的章节、题目
实验课、习题课
写明主要题目和题数
注明书名、章节、页数
第一周
Recording salesin thebooks;Inventory Costing methods practice
Question 2
Enter the following transactions in the appropriate accountsExercise: inventory costing methods
第八周
10月15日
至
10月21日
二
四
4
Chpt.5 Final accounts of a sole trader
5.1 Gross profit vs. net profit;
5.2 Trial balance
5.3 Prepare final accounts from a trial balance
8月27日
至
9月2日
二
2
Orientation;
Group work Show:The Apprentice
第二周
9月3日
至
9月9日
二
四
4
Chpt.1 Business and accounting
1.1chosing a legal form of business organizations
1.2 business activities; 1.3 the objectives of accounting;
2.What are the major interested parties to financial statements？
3. Whatis accounting?
International bookkeeping, P1-9;
Fundamental principle of accounting; chapter 1, Accounting in business, P1-18
Accounting treatment of cash expense;anddepreciation
Question 1 &2Comprehensive exercises
International bookkeeping, P43-52
Fundamental principle of accounting, p276-283
第三周
9月10日
至
9月16日
二
2
Chpt. 2 The accounting equation and double entry system
2.1Accounting equation
2.2 Account and double entry system
Transactions effects on theaccountingequation
第四周
9月17日
至
9月23日
二
四
4
2.3 Double-entry bookkeeping
2.4 Balancing accounts
Chpt. 3 Operating activities and principal documents
3.1 Purchases
Write up the asset and liability and capital accounts to record the transactions in the records of J. Beach.
1.4 the financial statements
Calculation of equitygiven assets and liabilities in a business
Discussion：
pare and analyze three types of business organization;
Analyze thetransactioneffects of J. Beach and P. Bernard with accounting equation
International bookkeeping, P10-12;
Fundamental principle of accounting; chpt.2, Analyzing and recording transactions, p36-41
Fundamental principle of accounting; chapter 2, Analyzing and recording transactions, p52-41, p129-133
第五周
9月24日
至
9月30日
二
2
3.2 Sales activities
3.3 Periodic inventory system
Requirestudentsto open the asset and liability and capital accounts and record the transactions for June 20X3 in the records of P. Bernard.
International boo Nhomakorabeakeeping, P13-16
4.1Classification of business expenses
4.2 Accounting for cash expenses
4.3 Accounting for non-cash expense
4.3.1 Depreciation on PP&E
4.3.2 Stock-based compensation