财务会计 Financial Accounting

王尧尧 赵冬燕

目录

  • 1 课程介绍 Introduction
    • 1.1 课程介绍 Introduction
      • 1.1.1 课程大纲 Unit Specification
      • 1.1.2 参考书目 Additional Readings
      • 1.1.3 公开课教学视频 Video
    • 1.2 会计：用于决策的信息 Accounting: Information for decision making
      • 1.2.1 了解会计 Why accounting is important for a non-accountant?
        • 1.2.1.1 ※中文角CHINESE CORNER
      • 1.2.2 私人企业的类型 Forms of private business
        • 1.2.2.1 ※中文角CHINESE CORNER
      • 1.2.3 财务信息使用者 Users of financial information
      • 1.2.4 财务会计与管理会计区别 Differences between financial accounting and management accounting
    • 1.3 ★本章项目- Reading：A History of China Accounting
  • 2 财务报表编制 Preparation of Basic Financial Statements
    • 2.1 财务报表概述 An overview of three fianancial statement
    • 2.2 个人独资企业财务报表 Financial Statements of Soletrader
      • 2.2.1 损益报表 Income Statement
        • 2.2.1.1 ※ 中文角CHINESE CORNER
      • 2.2.2 资产负债表 The Statement of Finaical Position
        • 2.2.2.1 资产 Assets
        • 2.2.2.2 债务 Liabilities
        • 2.2.2.3 会计恒等式basic accounting equation
          • 2.2.2.3.1 ※中文角CHINESE CORNER
        • 2.2.2.4 权益 Equity
          • 2.2.2.4.1 ※中文角 CHINESE CORNER
        • 2.2.2.5 资产负债表编制Preparation
    • 2.3 复式记账法Double entry bookkeeping
      • 2.3.1 ※中文角CHINESE CORNER
    • 2.4 账项调整 Adjustments in Accounting
      • 2.4.1 固定资产折旧 Depreciation
        • 2.4.1.1 直线折旧法 Straight-line Method
        • 2.4.1.2 余额递减法Reducing balance methods
        • 2.4.1.3 两种折旧法的比较Comparison between straight-line & reducing balance
        • 2.4.1.4 折旧调账与记录Adjustments in statements
      • 2.4.2 预付账与应付账Deferrals and Accruals
        • 2.4.2.1 预付费用Prepaid expense
        • 2.4.2.2 应付费用Accrued or unrecorded expenses
        • 2.4.2.3 财务报表调账记录Adjustments In Financial Statements
        • 2.4.2.4 ※中国角CHINESE CORNER
    • 2.5 公司账目 Company Accounts
      • 2.5.1 权益变更表 Statement of changes in equity
        • 2.5.1.1 基本结构 Basic Structure
        • 2.5.1.2 股票资本Share Capital
        • 2.5.1.3 储备金 Reserves
        • 2.5.1.4 编制权益变更表 preparation of statement
        • 2.5.1.5 ※最美中国风
      • 2.5.2 公司损益表 Income Statement of Company
      • 2.5.3 公司资产负债表Balance Sheet of Company
    • 2.6 现金流量表Cash flow Statement
      • 2.6.1 经营活动现金流Cash Flow From Operating Activities
      • 2.6.2 投资活动现金流Cash flow from investing activities
      • 2.6.3 融资活动现金流Cash flow from Financing activities
      • 2.6.4 读懂现金流量表Read the cash flow statement
        • 2.6.4.1 ※思考Discussion: Can money buy happiness?
    • 2.7 ●了解中国 MEETING CHINA
    • 2.8 ★本章项目- Discussion：TAX POLICIES
  • 3 融资与财务报表分析 Finance and Financial Statements Analysis
    • 3.1 财务报表分析 Financial statement analysis
      • 3.1.1 比率分析 Ratio analysis
        • 3.1.1.1 盈利性比例 Profitability Ratio
        • 3.1.1.2 流动性比例 Liqudity Ratio
        • 3.1.1.3 有效性比例 Efficiency Ratio
        • 3.1.1.4 资本结构比例 Capital Structure Ratio
        • 3.1.1.5 ※中国角CHINESE CORNER
      • 3.1.2 ※ Skills you need
      • 3.1.3 课后自测题 Self-assessed Questions
    • 3.2 融资来源 Source of Finance
      • 3.2.1 融资方式Types of finance
      • 3.2.2 短中长期融资途径Short, Medium and Long Term Finance
        • 3.2.2.1 短期融资举例 Examples of short-term finance
        • 3.2.2.2 中期融资举例 Examples of Medium-term finance
        • 3.2.2.3 长期融资举例 Examples of long-term finance
      • 3.2.3 ※ 校园贷China student loans
    • 3.3 ★本章项目-专题讲座：投资专家进课堂 Investment Expert SEMINAR
  • 4 管理会计初探 Fundamentals of Management Accounting
    • 4.1 预算 Budget
      • 4.1.1 预算 What is a budget?
      • 4.1.2 预算表的编制 Preparation of budgets
        • 4.1.2.1 销售预算表 Sales Budget
        • 4.1.2.2 生产预算表Production Budget
        • 4.1.2.3 现金预算表Cash Budget
    • 4.2 成本性态 cost Behavior
      • 4.2.1 基本概念Concepts of cost behavior
        • 4.2.1.1 可变成本Variable Costs
        • 4.2.1.2 固定成本 Fixed Cost
        • 4.2.1.3 相关范围 Relevant Range
        • 4.2.1.4 总成本 Determine total cost
      • 4.2.2 盈亏平衡分析Break-even analysis
    • 4.3 ★了解中国MEETING CHINA
    • 4.4 ★本章项目- Group work：创业模拟
  • 5 Ethics 专题：会计伦理道德
    • 5.1 What is ethics?
      • 5.1.1 Fundamental Ethical Principles
    • 5.2 How do we ensure we make ethical decisions
      • 5.2.1 DECIDE Model for Ethical Decision Making
      • 5.2.2 7 Step American Accounting Association Model(AAA)
    • 5.3 案例分析Case Study
    • 5.4 ★本章项目- Discussion and Presentation
★本章项目- Discussion and Presentation
  • 1 任务要求
  • 2 GROUP 1 ...
  • 3 GROUP 2 ...
  • 4 GROUP 3 ...
  • 5 GROUP 4 ...
  • 6 GROUP 5 ...


A real case study

You are to search newspapers or on-line to find an example of unethical or ethical behavior. This must be a real case i.e. something that really happened in areal company to real people, not a fictional case study on an ethics basedwebsite or a case used in IFR in previous years. Each team should have a different case.  If another team already has the case you have chosen you should find another one, so it is best to do this soon and get in first! It would be a good idea to communicate with your team what your case is before you do the analysis on it.

In your own words (please don’t cut and paste) summarize the facts of the case and why you believe it is unethical. Make reference to the three fundamental principles(beneficence,  justice and respect) and the fundamental principles in Ethics for professional accountants (integrity, objectivity, professionalcompetence and due care, confidentiality, and professional behavior).  （check 5.1.1）

For example, who were the stakeholders in the case, who breached which fundamental principles, and who was harmed by this behavior? What action could have been taken to avoid this?

If your case is an example of ethical behavior then report in what principles havebeen upheld.

Also add comments to the other team members' findings. i.e. don’t just post yours and not read the others. Read their interesting stories and try and add something. It does not have to be a lot; we just want you to show us that you read the others and gave it some thought.