05_学习计划_中级财务会计2
西南财经大学天府学院
学习计划
任课教师： 辛亦维
课程名称： Intermediate Accounting II
任课班级：中级财务会计Ⅱ_本_重修01班
授课时间： 2013-2014-2
西南财经大学天府学院教务处制
课程名称： Intermediate Accounting
学习计划：
第1周 ：Demonstrate how to identify and account for investments classified for reporting purposes as held-to-maturity.
第2周 ：Demonstrate how to identify and account for investments classified for reporting purposes as trading securities.
第3周 ：Demonstrate how to identify and account for investments classified for reporting purposes as available-for-sale securities.
第4周 ：Demonstrate how to identify and account for investments accounted for under the equity method.
第5周 ：Comparison of HTM, TS and AFS
第6周 ：Grasp recognition and measurement in investment
第7周 ：Define liabilities and distinguish between current and
long-term liabilities.
第8周 ：Identify situations that constitute contingencies and
the circumstances under which they should be accrued. 第9周 ：Self-test of chapter 8
第10周 ：五一休假
第11周 ：Mid-term exam
第12周 ：Identify the underlying characteristics of debt
instruments and describe the basic approach to accounting for debt. Account for bonds issued at par, at a discount, or at a premium, recording interest at the effective rate or by the straight-line method.
第13周 ：
1. Record the early extinguishment of debt and its conversion
into equity securities.
2. Understand the option to report liabilities at their fair
values.
3. Discuss the primary differences between U.S. GAAP and IFRS
with respect to accounting for bonds and long-term notes. 第14周 ：
1. Record the early extinguishment of debt and its conversion into equity securities.
2. Understand the option to report liabilities at their fair values.
第15周 ：Describe the components of shareholders’ equity and explain how they are reported in a statement of shareholders' equity. Describe comprehensive income and its components.第16周 ：Distinguish between accounting for retired shares and treasury shares
第17周 ：Explain the basis of corporate dividends, including
the similarities and differences between cash and property dividends.
第18周 ：The final review