Income statement,Statement of owner's equity,Balance sheet,Statement of cash flows 2.基本概念和知识点 Basic concepts: Generally accepted accounting principles,matching principle,assets,liabilities, owner's equity,revenues,expenses,net income,accounting equation,income statement,balance sheet,statement of owner's equity. Key points: Understand what is accounting Explain what are Generally Accepted Accounting Principles. Apply accounting equation to analyze transactions. Briefly understand main financial statements. Difficult points: Apply accounting equation to analyze transactions. 3.问题与应用（能力要求） (1)Define and interpret the accounting equation and each of its components. (2Analyze business transactions using the accounting equation. (三)思考与实践 Answer the following questions.(Hint:Use the accounting equation. (1)Office Store has assets equal to $123,000 and liabilities equal to $47,000 at year-end.What is the total equity for Office Store at year-end? (2)Atthe beginning ofthe year,Addison Company'sassets are $300,000 and its equity is$100,000.During the year,assets increase$0,000 and liabilities increase $50.000.What is the equity at the end of the vear? (3Atthe beginning ofthe year,Quaker Company'sliabilities equal 70.000 During the year,assets increase by $60,000,and at year-end assets equal $190,000. Liabilities decrease $5,000 during the year.What are the beginning and ending amounts of equity? (四)教学方法与手段 课堂讲授、多媒体教学、作业等。 (五)思政教学要点 (1)思政教学切入点：会计信息作用、会计信息质量要求 (2)思政元素：核心价值观：诚信，即守信、诚实 核心价值观：敬业精神，即热爱岗位、遵守职业道德， 积极提高业务水平。 3 3 Income statement, Statement of owner’s equity, Balance sheet, Statement of cash flows. 2. 基本概念和知识点 Basic concepts: Generally accepted accounting principles, matching principle, assets, liabilities, owner’s equity, revenues, expenses, net income, accounting equation, income statement, balance sheet, statement of owner’s equity. Key points： Understand what is accounting. Explain what are Generally Accepted Accounting Principles. Apply accounting equation to analyze transactions. Briefly understand main financial statements. Difficult points： Apply accounting equation to analyze transactions. 3. 问题与应用（能力要求） （1）Define and interpret the accounting equation and each of its components. （2）Analyze business transactions using the accounting equation. （三）思考与实践 Answer the following questions. (Hint: Use the accounting equation.) （1）Office Store has assets equal to $123,000 and liabilities equal to $47,000 at year-end. What is the total equity for Office Store at year-end? （2）At the beginning of the year, Addison Company’s assets are $300,000 and its equity is $100,000. During the year, assets increase $80,000 and liabilities increase $50,000. What is the equity at the end of the year? （3）At the beginning of the year, Quaker Company’s liabilities equal $70,000. During the year, assets increase by $60,000, and at year-end assets equal $190,000. Liabilities decrease $5,000 during the year. What are the beginning and ending amounts of equity? （四）教学方法与手段 课堂讲授、多媒体教学、作业等。 （五）思政教学要点 （1）思政教学切入点：会计信息作用、会计信息质量要求 （2）思政元素：核心价值观：诚信，即守信、诚实 核心价值观：敬业精神，即热爱岗位、遵守职业道德， 积极提高业务水平