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中級財務(wù)會計(英文)課程教學(xué)大綱(編輯修改稿)

2024-10-13 09:04 本頁面
 

【文章內(nèi)容簡介】 nt liabilities Liquidation expected within a year or an operating cycle, whichever is longer Liquidity and financial flexibility Classification 3. Valuation of current liabilities 4. Current liabilities having a contractual amount 5. Current liabilities whose amounts depend on operations 6. Current liabilities requiring amounts to be estimated 7. Contingencies Definition in FASB Statement No. 5 Accrual of loss contingencies Disclosure of loss contingencies in notes to financial statements Disclosure of gain contingencies in notes to financial statements 8. Other liability classification issues Shortterm debt expected to be refinanced Classification of obligations that are callable by the creditor 9. Presentation of current liabilities in the financial statements Lesson 11 LONGTERM LIABILITIES AND RECEIVABLES 1. Reasons for issuance of longterm liabilities 2. Bonds payable Terms Bond selling prices Recording the issuance of bonds Premium on bonds payable: adjunct account Discount on bonds payable: contra account Carrying (book) value 2 4. Bonds issued between interest payment dates Amortizing discounts and premiums Straightline method Effective interest method 8 3. Extinguishment of liabilities Bonds retired at maturity Bonds retired prior to maturity 4. Bonds with equity characteristics 5. Longterm notes payable 5. 1 Notes payable issued for cash 5. 2 Notes payable exchanged for cash and rights or privileges Notes payable exchanged for property, goods, or services Disclosure of longterm liabilities Lesson 12 INVESTMENTS 1. Investments: classification and valuation Trading securities Availableforsale securities Heldtomaturity debt securities Definitions 2. Investments in debt and equity trading securities 3. Investments in availableforsale debt and equity securities Recording initial cost . Recording interest and dividend revenue Recognition of unrealized holding gains and losses Realized gains (losses) on sales of securities availableforsale 4. Investments in heldtomaturity debt securities Recording initial cost Recognition and amortization of bond premiums and discounts Methods Effectiveinterest method Straightline method Premium amortization reduces investment account Discount amortization increases investment account Amortization for bonds acquired between interest dates Sale of investment in bonds before maturity 5. Transfers and impairments Transfers of investments between categories (at fair value) Impairments 6. Disclosures 7. Financial statement classification 8. Equity method Criteria for use Accounting procedures Financial statement disclosures Lesson 13 CONTRIBUTED CAPITAL 1. Introduction 9 2. Corporate capital structure Definitions Capital stock and stockholders39。 rights Basic terminology Legal capital Additional paidin capital 3. Issuance of capital stock Issuance for cash . Stock issuance costs Stock subscriptions Combined sales of stock Nonmoary issuance of stock Stock splits Stock rights to current stockholders 4. Preferred stock characteristics Preference as to dividends Cumulative vs. noncumulative Participating Preference in liquidation Voting rights Disclosures 5. Contributed capital section Segments Disclosure requirements Lesson 14 EARNINGS PER SHARE AND RETAINED EARNINGS 1. Earnings and earnings per share 2. Conceptual overview and uses of earnings per share information 3. Basic earnings per share Basic earnings per share equation Numerator calculations Noncumulative preferred stock Cumulative preferred stock Denominator calculations Components of earnings per share 4. Diluted earnings per share Definitions Two presentations Basic earnings per share Diluted earnings per share (DEPS) Computational steps Stock options and warrants Convertible securities Computation of tentative and final DEPS 10 5. Content of retained earnings 6. Dividends Cash dividends Property dividends Scrip dividends Stock dividends Liquidating dividends 7. Prior period adjustments 8. Appropriations of retained earnings 9. Statement of retained earnings Prior period adjustments Net ine Dividends Other deductions 10. Accumulated other prehensive ine Teaching Arrangement 1 Time allocation The total class hour is 51, with 3 scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows: Teaching Unit Basic Content Time allocated Part 1 Financial Reporting: Concepts, Finanicial Statements, and Related Disclosures 1 The Environment of Financial Reporting 2 Financial Reporting: Its Conceptual Framework 8 3 The Balance Sheet and the Statement of Changes in Stockholders’ Equity 4 4 The Ine Statement and ine recognition 6 5 The Statement of Cash Flows 5 Part 2 Financial Reporting: Asset Measurement and Ine Determination 6 Cash and Receivables 4 7 Inventories 3 8 Property, Plant, and Equipment 4 9 Intangibles 3 11 Part 3 Financial Reporting: Valuation of Liabilities and Investments 10 Current Liabilities and Contingencies 4 11 LongTerm Liabilities and Receivables 3 12 Investments 3 Part 3 Finan
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