Part 3 10 Current Liabilities and contingencies Financial 11 Long-Term Liabilities and receivables Reporting 433 Valuation of 12 Investments Lia bilities and Investments Part 3 13 Contributed Capital Financial 14 Earnings Per Share and retained Reporting: Earnings Stockholders Equity Total 51 2 Teaching methods This course mainly adopts lecture in class, with the help of multimedia. We also allocates some presentations after group discussion out of classroom. It is taught either in English or in the combination of both English and chinese 3. Exam form and requirements After finishing the course, it will be tested in English no matter the course is taught in English or in the combination of both English and Chinese. Normally it adopts the close book test, if applied and allowed by the officers, it could be tested in other form according to the situation The formats of the final exam paper includes multiple choice, translation both from English to Chinese and from Chinese to English, identification of true of false, case analysis writing, making journal entries, calculation, preparation of the worksheet for the financial statements, preparation of balance sheet income statement and cash flow statements and the analysis of the financial statements, ect. 4. Scoring system It adopts 100% scoring system. the final score consists of 2 parts, one is the score of the final exam, the other is the score of daily performance, which including assignment, attendance and discussion performance etc. The proportion of this two parts depends on the requirement of university. Teaching Materials 1. Textbook- 10- Part 3 Financial Reporting: Valuation of Liabilities and Investments 10 Current Liabilities and Contingencies 4 11 Long-Term Liabilities and Receivables 3 12 Investments 3 Part 3 Financial Reporting: Stockholders’ Equity 13 Contributed Capital 14 Earnings Per Share and Retained Earnings 4 Total 51 2 Teaching methods This course mainly adopts lecture in class, with the help of multimedia. We also allocates some presentations after group discussion out of classroom. It is taught either in English or in the combination of both English and Chinese. 3. Exam form and requirements After finishing the course, it will be tested in English, no matter the course is taught in English or in the combination of both English and Chinese. Normally , it adopts the close book test , if applied and allowed by the officers, it could be tested in other form according to the situation. The formats of the final exam paper includes multiple choice, translation both from English to Chinese and from Chinese to English , identification of true of false, case analysis writing, making journal entries, calculation, preparation of the worksheet for the financial statements , preparation of balance sheet, income statement and cash flow statements, and the analysis of the financial statements, ect. 4. Scoring system It adopts 100% scoring system. The final score consists of 2 parts, one is the score of the final exam, the other is the score of daily performance, which including assignment, attendance and discussion performance etc. The proportion of this two parts depends on the requirement of university. Teaching Materials 1. Textbook