金融学院本科课程教学大纲 2.Format of balance men re and purpose of balance Lesson cash flow statement 本章学要求：learn abou ture and p balance sheet balance 本章重点、难点： nature and pu se ofbalance sheet,classified balance sheet,multiple-step income statement nature and purnose of income statement classification of cash flows.hasic ap oach to prenaration 本章习愿要点：nature and purpsofsheet、Income Statement and cash flows statement Prenaring those sheets Unit 4 Current assets Lesson 9 Cash and Tem rary Investment 1.Definition ofcash 2.Internal control over the cash 3.Bank statement and bank reconciliation 4.Petty cash fund 5.Temporary investment Lesson 10Accounts Receivable 1.Significant of Accounts receivable 2.Allowance for doubtful accounts 3.Internal control over account receivable Lesson 11 Inventory kground of inventory rpetual inventory system I inventory ature of cash.ter estment,significant of Account eceivable allowance for ant n: 本章重点、难点：nature of cash、temporary nts.significant of in ntory Pric 本章习题要点：nature of cash,temporary investment,significant of Accounts receivable,allowance for doubtful accounts and Preparing Accounting entries about them Unit 5 Non-Current assets Lesson 12 Plant and Equinment 1.Nature of plant and equipment 2.Maior categorics of plant and equipment 3.Determining the cost of plant and equipment 4.Capital expenditure and revenue expenditure Lesson 13 Depreciation 1.Introduction 2.Cause of depreciation 3.Method of computing depreciation Lesson 14 Intangible Assets 1.Introduction 253 金融学院本科课程教学大纲 253 2. Format of balance sheet Lesson 7 Income Statement 1. Nature and purpose of balance 2. Multiple-step income statement 3. Single-step income statement Lesson 8 Cash Flow Statement 本章教学要求：learn about nature and purpose of balance sheet，preparing balance sheet、income statement and cash flows statement. 本章重点、难点：nature and purpose of balance sheet、classified balance sheet、multiple-step income statement、nature and purpose of income statement、classification of cash flows、basic approach to preparation. 本章习题要点：nature and purpose of balance sheet、Income Statement and cash flows statement Preparing those sheets. Unit 4 Current Assets Lesson 9 Cash and Temporary Investment 1. Definition of cash 2. Internal control over the cash 3. Bank statement and bank reconciliation 4. Petty cash fund 5. Temporary investment Lesson 10 Accounts Receivable 1. Significant of Accounts receivable 2. Allowance for doubtful accounts. 3. Internal control over account receivable Lesson 11 Inventory 1. General background of inventory 2. Perpetual inventory system 3. Periodic inventory system 4. Taking a physical inventory 5. Pricing the inventory 本章教学要求：learn about nature of cash、temporary investment、significant of Accounts receivable、allowance for doubtful accounts，calculating allowance for doubtful accounts、significant of inventory、Pricing the inventory 本章重点、难点：nature of cash、temporary investment、significant of Accounts receivable、allowance for doubtful accounts，significant of inventory、Pricing the inventory 本章习题要点：nature of cash, temporary investment, significant of Accounts receivable, allowance for doubtful accounts and Preparing Accounting entries about them. Unit 5 Non-Current Assets Lesson 12 Plant and Equipment 1. Nature of plant and equipment 2. Major categories of plant and equipment 3. Determining the cost of plant and equipment 4. Capital expenditure and revenue expenditure Lesson 13 Depreciation 1. Introduction 2. Cause of depreciation 3. Method of computing depreciation Lesson 14 Intangible Assets 1. Introduction