1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

1. Introduction (1) Private Corporations(stock and nonstock; open and closed) (2) Public corporations (3) Domestic corporations (4) Foreign corporationsuniversities

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings

成都理工大学商学院《基础会计学》PPT教学教案（共十章）

一、理解收入、收益等基本概念 二、掌握商品销售入收入、提供劳务收入和让渡资产使用权收入以及建造合同等收入的确认方法与会计程序 三、掌握费用构成及其会计处理方法

一、了解长期负债的特点及分类; 二、了解长期借款的会计处理; 三、熟悉借款费用的会计处理; 四、理解公司债券的发行及种类; 五、熟悉公司债券价格的确定、溢折价的产生及摊销方法;