Prepare trial balance and explain its role. Difficult points: Explain and apply double entry accounting. 3.问题与应用（能力要求） Analyze the impact of transactions on accounts and financial statements (三)思考与实践 (1)Explain the importance of source documents (2)Why are accounting systems called double-entry? (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：会计核算的基本原则 (2)思政元素：深入到现象背后的本质，精准把握事物规律，做出科学决 策。培养人文科学精神。 (3)思政内容、方法及实施过程：会计的基本功能是反映客观经济事 实，通过会计手段（复式记账法、会计要素等）科学认识经济活动、准确把握经 济业务事实。首先分析会计的功能，再介绍复式记账法和会计要素、会计的记账 基本原则和具体要求，通过具体案例说明科学记账和贯彻原则的重要性及可能产 生的后果。 (4)思政融入方式：在教学过程中将理论知识与经济业务案例紧密结合，引导 学生认识理论是如何从实践中升华和提炼的，培养人文科学精神。 Chapter 3Adjusting Accounts and Preparing Financial Statements (一)目的与要求 (1Explain the importance of periodic reporting and the time period principle (2)Explain accrual accounting and how it improves financial statements. (3)Identify the types ofadjustments and their purpose (4)Prepare and explain adjusting entries. (5)Explain and prepare an adjusted trial balance. (6)Prepare financial statements from an adjusted trial balance. (二)教学内容 1主要内容 (1)Timing and Reporting The accounting period,Accrual basis versus cash basis,Recognizing revenues and expenses. 5 5 Prepare trial balance and explain its role. Difficult points： Explain and apply double entry accounting. 3. 问题与应用（能力要求） Analyze the impact of transactions on accounts and financial statements. （三）思考与实践 （1）Explain the importance of source documents. （2）Why are accounting systems called double-entry? （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：会计核算的基本原则 （2）思政元素：深入到现象背后的本质，精准把握事物规律，做出科学决 策。培养人文科学精神。 （3）思政内容、方法及实施过程：会计的基本功能是反映客观经济事 实，通过会计手段（复式记账法、会计要素等）科学认识经济活动、准确把握经 济业务事实。首先分析会计的功能，再介绍复式记账法和会计要素、会计的记账 基本原则和具体要求，通过具体案例说明科学记账和贯彻原则的重要性及可能产 生的后果。 （4）思政融入方式：在教学过程中将理论知识与经济业务案例紧密结合，引导 学生认识理论是如何从实践中升华和提炼的，培养人文科学精神。 Chapter 3 Adjusting Accounts and Preparing Financial Statements （一）目的与要求 （1）Explain the importance of periodic reporting and the time period principle. （2）Explain accrual accounting and how it improves financial statements. （3）Identify the types of adjustments and their purpose. （4）Prepare and explain adjusting entries. （5）Explain and prepare an adjusted trial balance. （6）Prepare financial statements from an adjusted trial balance. （二）教学内容 1. 主要内容 （1）Timing and Reporting The accounting period, Accrual basis versus cash basis, Recognizing revenues and expenses