念融学院本科课程教学大纲 .ofaccounting Distinction between and bookkeeping ounting chapt ntrodcesconl 本章习D h)在 ounting prin 2.The goi nption 5 The congisto 6.The ntion 8 The materiality consention 9 The match convention 10 The historical convention 11.The full disclosure 本章教y要求，_This chapter reflects up-io-date trends by a brief description of the curren accounting methods for ring and reporting. 本章重点、难点：_the going concem convention、the monetary convention、the objectivity convention、the materiality convention Lesson3The Accounting System 1.The basic elements 2.Accounting equatio 本教学要 This chapter introduces ac 本事习题要点： hegcguation 1 Source doc Lesson 5Accounting Cycle (2) 1 loumals 2.Ledgers 3 The trial balance 4 Cash basis and accrual hasis accounting 本妻数学要求：_preparingatriabalance、uses and limitations of the trial balance 本t重点、建点：general ledger、.subsidiary ledger、.advantages of using joumals、special joumals preparing a trial balance,uses and limitations of the trial balance 本童习题要点：preparingarial balance,the pplictonofedger and the choice ofoting basis Unit 3Financial Statement Lesson 6 Balance Sheet 1.Nature and purpose of balance金融学院本科课程教学大纲 252 1. Introduction of accounting 2. Distinction between accounting and bookkeeping 3. Division of accounting 本章教学要求：This chapter introduces contemporary accounting theory, measuring approaches. 本章重点、难点：Division of accounting、Distinction between bookkeeping and accounting 本章习题要点：accounting theory & accounting measuring approaches Lesson 2 Generally Accepted Accounting principle 1. The entity assumption 2. The going-concern assumption 3. The periodic assumption 4. The monetary assumption 5. The consistency convention 6. The conservatism convention 7. The objectivity convention 8. The materiality convention 9. The match convention 10. The historical convention 11. The full disclosure 本章教学要求：This chapter reflects up-to-date trends by a brief description of the current accounting methods for measuring and reporting, 本章重点、难点：the going concern convention、the monetary convention、the objectivity convention、the materiality convention 本章习题要点：the application Generally Accepted Accounting principle Lesson 3 The Accounting System 1. The basic elements 2. Accounting equation 3. Double entry system 本章教学要求：This chapter introduces accounting equation、double entry 本章重点、难点：accounting equation、double entry 本章习题要点：The basic elements，Accounting equation and the application of double entry Unit 2The Accounting Process Lesson 4Accounting Cycle （1） 1. Source document 2. Transaction and event 3. Entry Lesson 5Accounting Cycle （2） 1. Journals 2. Ledgers 3. The trial balance 4. Cash basis and accrual basis accounting 本章教学要求：preparing a trial balance、uses and limitations of the trial balance 本章重点、难点：general ledger、subsidiary ledger、advantages of using journals、special journals preparing a trial balance、uses and limitations of the trial balance 本章习题要点：preparing a trial balance, the application of ledger and the choice of accounting basis Unit 3Financial Statement Lesson 6 Balance Sheet 1. Nature and purpose of balance