中级财务会计课程授课教案

中南财经政法大学会计学院School of Accouting, Zhongnan University of Economics ＆ Law中级会计学 ( 英文 ) 课程（Intermediate Accounting)授课教案（Teaching plan)《中级财务会计》教学小组编写Teaching Team of Intermediate Accounting 2025 年 2 月修订（Feb。2025）Teaching Arrangement1 Time allocationThe total class hour is 51， with 3 scores. Lectures in class are divided into 4 teaching units。 The time allocation for each teaching unit is as follows:Teaching UnitBasic ContentTime allocatedPart 1Financial Reporting： Concepts, Finanicial Statements， and Related Disclosures1 The Environment of Financial Reporting2 Financial Reporting: Its Conceptual Framework83 The Balance Sheet and the Statement of Changes in Stockholders’ Equity44 The Income Statement and income recognition65 The Statement of Cash Flows5Part 2Financial Reporting： Asset Measurement and Income Determination6 Cash and Receivables47 Inventories38 Property， Plant, and Equipment49 Intangibles3Part 3 Financial Reporting： Valuation of Liabilities and Investments10 Current Liabilities and Contingencies411 Long-Term Liabilities and Receivables312 Investments3Part 3 Financial Reporting： Stockholders' Equity13 Contributed Capital14 Earnings Per Share and Retained Earnings4Total512 Teaching methodsThis course mainly adopts lecture in class ， with the help of multimedia 。 We also allocates some presentations after group discussion out of classroom。 It is taught either in English or in the combination of both English and Chinese。Teaching Materials1。 Textbook《中级会计学》（高等学校会计学类英文版教材），高等教育出版社，2025 年 1 月第 1 版 （Intermediate Accounting， 9E， by Loren A。 Nikolai John D. Bazley)2。 References A。 《中级会计学》（会计类原版教材影印系列），中国财政经济出版社，2025 年 11 月第 1版...