广东财经大学：会计学院《财务成本管理》课程教学大纲（CPA）

广东财经大学：会计学院《高级财务管理》课程教学大纲（P4）

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

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

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

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

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

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

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）