上海交通大学：《中级财务会计》课程教学资源_Syllabus

Syllabus 1.Course Title:Intermediate Accounting 2.Instructor:Dr.Hao Shengquan,Franklin a)Office hour:Wednesday 13:00-15:00pm b)Office:Room 408 North Building,Fa Hua Zhen Campus c)Telephone:5230 2562 d)Email:achaosq@gmail.com 3.Recommended Book: a)Intermediate Accounting (12th Edition)Donald Kieso,Jerry Weygandt,and Terry Warfield,John Wiley Sons,Inc. b)Reference book:Intermediate Accounting(16th Edition),James Stice,Earl Stice and Fred Skousen,Thomson South-Western 4.Requirements: a)The course will be taught manly in English,with main concepts explained in Chinese b)There will be homework assignments,a mid-term,a final exam. c)Please be puncture. d)Please submit your homework before deadline.Any delayed submission will not be accepted.Homework will be marked selectively,and solutions will be provided after your homework submission. 5.Course Evaluation a)Class participation 5% b)Homework 15% c)Mid-term exam 20% d)Final exam 60%

1 Syllabus 1． Course Title: Intermediate Accounting 2． Instructor: Dr. Hao Shengquan, Franklin a) Office hour: Wednesday 13:00-15:00pm b) Office: Room 408 North Building, Fa Hua Zhen Campus c) Telephone: 5230 2562 d) Email: achaosq@gmail.com 3． Recommended Book: a) Intermediate Accounting (12 th Edition) Donald Kieso, Jerry Weygandt, and Terry Warfield, John Wiley & Sons, Inc. b) Reference book: Intermediate Accounting (16 th Edition), James Stice, Earl Stice and Fred Skousen, Thomson South-Western 4． Requirements: a) The course will be taught manly in English, with main concepts explained in Chinese. b) There will be homework assignments, a mid-term, a final exam. c) Please be puncture. d) Please submit your homework before deadline. Any delayed submission will not be accepted. Homework will be marked selectively, and solutions will be provided after your homework submission. 5． Course Evaluation a) Class participation 5% b) Homework 15% c) Mid-term exam 20% d) Final exam 60%

6.Tentative Course Schedule Week Date Chapter Chapter Title Financial Accounting and Accounting Standard 1 9/15/2009 2 Conceptual Framework underlying Financial Accounting 9/22 3 The Accounting Information System 3 9/29 The Income Statement and Related Information 5 The Balance Sheet and Statement of Cash Flows 10/6 6 Accounting and Time Value of Money 5 10/13 7 Cash and Receivables 8 Valuation of Inventories:A cost Basis Approach 6 10/20 9 Inventories:Additional Valuation Issues 7 10/27 10 Acquisition and Disposition of PPE 11 Depreciation,Impairments and Depletion 11/3 12 Intangible Assets 9 11/10 13 Current Liabilities and Contingencies 10 11/17 14 Long-term Liabilities 11 11/24 15 Shareholder's Equity 12 12/1 16 Dilutive Securities and Earning Per Share 13 12/8 17 Investments 14 12/15 18 Revenue Recognition 15 12/22 19 Income Tax 21 Accounting for Lease 16 12/29 22 Accounting Changes and Error Analysis 23 Statement of Cash Flow 17 1/5/2010 24 Full Disclosure in Financial Reporting Final Exam 2

2 6． Tentative Course Schedule Week Date Chapter Chapter Title 1 9/15/2009 1 Financial Accounting and Accounting Standard 2 Conceptual Framework underlying Financial Accounting 2 9/22 3 The Accounting Information System 3 9/29 4 The Income Statement and Related Information 4 10/6 5 The Balance Sheet and Statement of Cash Flows 6 Accounting and Time Value of Money 5 10/13 7 Cash and Receivables 6 10/20 8 Valuation of Inventories: A cost Basis Approach 9 Inventories: Additional Valuation Issues 7 10/27 10 Acquisition and Disposition of PPE 8 11/3 11 Depreciation, Impairments and Depletion 12 Intangible Assets 9 11/10 13 Current Liabilities and Contingencies 10 11/17 14 Long-term Liabilities 11 11/24 15 Shareholder’s Equity 12 12/1 16 Dilutive Securities and Earning Per Share 13 12/8 17 Investments 14 12/15 18 Revenue Recognition 15 12/22 19 Income Tax 16 12/29 21 Accounting for Lease 22 Accounting Changes and Error Analysis 17 1/5/2010 23 Statement of Cash Flow 24 Full Disclosure in Financial Reporting Final Exam