金融学院本科课程教学大纲 3.Rent expense Utilities expense 本救学求：Definition of reve 本重点、点，R 本章习题要点：Re expense recog unit o purchase and sales uisition Purchase order 3 Invoice d receiving renor 5.Invoice register 6 Back orders 7.Bill of lading 8.Debit and credit memoranda Lesson 23 Sales 1.Sales for cash 2.Sales on credit 3.Sales on approval 4.COD sales 5.Sales on consignment 6.Installment sale 安2 se req 本习要点： Acoming for g a variety of sales methods and Purchase atement Analyse 4 Profitability ratio 2 Two transaction n Lesson 26 Accounting for Inflation 1 Current cost 2.Replacement cost 本章教学要求：compre end Accounting for foreign currency transaction and translationAccounting for Iflation mastery analyses of financial statement 本事重点、走点：Liquidity ratios、Effcieney ratios、Profitabiityratios,Current cost 本章习艺要点：Calculation of indicators,Accounting for foreign curreny transaction and Inflation UNIT 11 Cost Accounting Lesson 27The Classification of Cost 1.The cost of a manufactured products 2.Period costs Lesson28 Product Costing System 1.Process costing 255 金融学院本科课程教学大纲 255 3. Rent expense 4. Utilities expense 5. Depreciation 本章教学要求：Definition of revenue、The earning process of revenue、Revenue recognition criteria 本章重点、难点：Revenue and expense recognition criteria 本章习题要点：Revenue and expense recognition criteria, Preparing Accounting entries about Revenues and Expenses UNIT 9 Purchase and Sales Lesson 22 Purchases 1. Purchase requisition 2. Purchase order 3. Invoice 4. Receiving report 5. Invoice register 6. Back orders 7. Bill of lading 8. Debit and credit memoranda Lesson 23 Sales 1. Sales for cash 2. Sales on credit 3. Sales on approval 4. COD sales 5. Sales on consignment 6. Installment sales 7. Trade and cash discounts 本章教学要求：Purchase requisition、Purchase order、Invoice、Receiving report、Invoice register 本章重点、难点：Accounting for Purchase and Sales 本章习题要点：Accounting for a variety of sales methods and Purchase UNIT 10 Advanced Topics on financial accounting Lesson 24 Financial Statement Analyses 1. Liquidity ratios 2. Financial leverage ratios 3. Efficiency ratios 4. Profitability ratios Lesson 25 Accounting for foreign currency transaction and translation 1. Single transaction perspective 2. Two transaction perspective Lesson 26 Accounting for Inflation 1. Current cost 2. Replacement cost 本章教学要求：comprehend Accounting for foreign currency transaction and translation、Accounting for Inflation、mastery analyses of financial statement 、 本章重点、难点：Liquidity ratios、Efficiency ratios、Profitability ratios、Current cost 本章习题要点：Calculation of indicators, Accounting for foreign currency transaction and Inflation UNIT 11 Cost Accounting Lesson 27 The Classification of Cost 1. The cost of a manufactured products 2. Period costs Lesson 28 Product Costing System 1. Process costing