外研版财会专业英语教案 Unit 1 general introduction to financial accounting教案

外研版会计英语教案全集

Date: Feb. 15

Period: 2

Content：Unit 1 general introduction to financial accounting

Teaching aims:

1. learn the accounting equation

2. learn the meaning of each accounting element

3. learn to make entries in the T accounts and the ledger accounts using double-entry system

4. learn to journalize transactions and post them to the ledgers

5. know what financial statements look like

Teaching focus:

1.    the major words and phrases

2.    accounting element

3.    general introduction to accounting

Teaching difficulties:

1.    1 the major words and phrases

2.    accounting element

3.    T accounts and the double-entry system

Teaching procedures:

Step 1: words and phrases

First, let the Ss learn some new words and phrase and the expression in this unit

accounting principle 会计原则

accounting element 会计要素

accounting equation 会计方程式（会计等式）

shareholder n. 股东

asset n. 资产

liability n. 负债

owner’s equity 所有者权益

revenue n. 收益，收入

expense n. 费用

accounting period 会计期间

cash n. 现金

accounts receivable 应收账款

inventory n. 存货

accounts payable 应付账款

salaries payable 应付工资

shareholders’ equity 股东权益

capital n. 资本

ledger n .总分类账

chart of accounts 会计科目表

ledger account 总账账户

account number 账户编号

debit n. & vt. 借方；借记

credit n. & vt. 贷方；贷记

enter vt. 登录，记账

double-entry a. 复式的，复式记账的

entry n. 分录

supplies expense 材料费用

bank deposit 银行存款

cash receipt 现金收入

financial position 财务状况

creditor n. 债权人

creditors’ account 债权人账户

transaction n. 经济业务

T account 丁字账户

journalizing n. 登日记账

general ledger 总账

payroll n. 工资表

cash receipts 现金收入

cash disbursements 现金支出

sales on account 赊销

purchases on account 赊购

adjusting and closing entries 调整及结账分录

step 2: accounting

What is Accounting

Accounting is often called “the language of business”.

Accounting information that is intended to satisfy the needs of resource owners (external users) is called financial accounting.

Managerial accounting provides useful information that is needed in operating an organization by internal users.

Accounting Elements

There are six main elements: assets, liabilities, equity, revenue, expenses, profit.

Step 3: exercise

After the teacher let the Ss learn the words and phrases, and then analysis the definition of the accounting, and the accounting elements, then the teacher will give the Ss some time to do the exercise, so that they can know better about the knowledge.

1.1 the accounting elements include assets, liabilities, revenue, expense, profit, and owner’s equity.

1.2 such things as cash, accounts receivables, inventory, supplies, equipment, buildings, and land, etc. are included in assets.

1.3 liabilities are debts of a business.

1.4 the net assets of a business are called owner’s equity.

1.5 cash borrowed from a bank is not revenue but simply liability.

1.6 expenses are the decrease in owner’s equity caused by the company’s revenue-producing operations.

1.7 profit is the excess of revenue over expenses for the accounting period.

1.8 the accounting equation is: asset =liabilities + owner’s equity

1.9 record the following transaction in the accounting equation: bought an automobile for $9,800, paying

    assets      =   liabilities    +   owner’s equity

Cash and equipment    notes payable

Balance $15,000 =                     $ 15,000

Entry $3,000+$9,800    $6,800      +     $15,000

Balance $12,000+$9,800 = $6,800 +    $15,000

$21,800 = $21,800

课后教学效果自评:

This class finished basically according to the teaching plan. Most students answered the questions actively and finished carefully the tasks the teacher gave. Students can grasp the important points of this class.

 

 

 

 

 

Date: Feb. 21

Period: 2

Content：Unit 1 general introduction to financial accounting

Teaching aims:

1. learn the accounting equation

2. learn the meaning of each accounting element

3. learn to make entries in the T accounts and the ledger accounts using double-entry system

4. learn to journalize transactions and post them to the ledgers

5. know what financial statements look like

Teaching focus:

4.    the major words and phrases

5.    accounting element

6.    general introduction to accounting

Teaching difficulties:

4.    1 the major words and phrases

5.    accounting element

6.    T accounts and the double-entry system

Teaching procedures:

Step 1:

Basic Assumptions and Principles of Accounting

Ÿ Economic Entity

Ÿ Going Concern

Ÿ Monetary Unit

Ÿ Periodic Reporting

Ÿ The historical cost principle

Ÿ The revenue recognition principle

Ÿ The matching principle

Ÿ The full disclosure principle

T account and Double-entry system

Ÿ The assets accounts consist of cash, accounts receivable, inventory, notes receivable, prepaid expenses, land and building, equipment, furniture and fixtures.

Ÿ The liabilities accounts are made up of accounts payable, notes payable, accrued liabilities, such as interest payable, salary payable and income taxes payable etc.

Ÿ The Equity accounts fall into the following types: common stock, retained earnings, dividends, revenues and expenses.

T account and Double-entry system

 

 

Step 2: exercise

After the teacher let the Ss learn the T accounts and double-entry system, then the teacher will give the Ss some time to do the exercise, so that they can know better about the knowledge.

1.10 T account is so called because it resembles the letter T.

1.11 the debit is on the left side of the vertical line. The credit is on the side of the account.

1.12 “Dr.” stands for debit , while “Cr.” is the abbreviation for credit.

1.13 if an amount is recorded on the debit side, account is said to e debited

1.14 asset and expense in creases are recorded as debits.

1.15 liability, owner’s equity, revenue and profit decreases are recorded as debits.

1.16 in double-entry system, the debit and credit entries for every transaction must be equal.

 

 

 

Date: Feb. 22

Period: 2

Content：Unit 1 general introduction to financial accounting

Teaching aims:

1. learn the accounting equation

2. learn the meaning of each accounting element

3. learn to make entries in the T accounts and the ledger accounts using double-entry system

4. learn to journalize transactions and post them to the ledgers

5. know what financial statements look like

Teaching focus:

7.    the major words and phrases

8.    accounting element

9.    general introduction to accounting

Teaching difficulties:

7.    1 the major words and phrases

8.    accounting element

9.    T accounts and the double-entry system

Teaching procedures:

Step 1:

First, the teacher will analysis a example, so that the Ss can know better about the definition of ledge. 

The ledger

Ÿ 例 1.1

Ÿ 2007 年 1 月 泰德洛特律师

Ÿ 投入 $8,000 开业 创建洛特律师事务所

Ÿ 现金购入办公材料 文具,表单, 铅笔等 $700

Ÿ 向弗拉欧家具公司赊购办公家具 $2,000

Ÿ 当月收到规费收入 $3,500

Ÿ 支付 1 月份办公房租 $600

Ÿ 支付兼职人员工资 $800

Ÿ 偿还弗拉欧家具公司欠款 $1,600

Ÿ 月底盘存, 洛特发现消耗材料价值 $200

Ÿ 提款 $470 供个人使用

Ÿ 支付银行服务费 $23

 

 

课后教学效果自评:

This class finished basically according to the teaching plan. Most students answered the questions actively and finished carefully the tasks the teacher gave. Students can grasp the important points of this class.