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Jinan University

Intermediate Accounting (中级财务会计)

Jinan University via XuetangX

Overview

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Intermediate Financial Accounting II is a compulsory main course for accounting major. This course is based on international accounting standards (IFRS), adopts the teaching design of knowledge point decomposition, pays attention to the combination of basic theory and accounting professional knowledge, systematically explains the accounting treatment procedures of main transactions and events that cause changes in accounting elements under the condition of continuous operation of enterprises, and strives to unify the theory and practice.

This course has a wide audience, especially suitable for students who want to obtain international certificates, such as ACCA, QP (Hong Kong certified public accountant) CIMA, etc. At the same time, it is also a beneficial supplement to the Chinese financial accounting course of the platform, which can enable students to improve their professional English and international level.

Syllabus

  • Week 1:Chapter 1 Liability and contingencies : Part One
    • C1-01 Introduction and Definition
    • C1-02 Current Liability:Accounts Payable
    • C1-03 Current liability: Notes Payable
    • C1-04 Unearned Revenue
    • C1-05
  • Week 2: Chapter 1 Liability and contingencies : Part Two
    • C1-06 Warranty
    • C1-07 Contingencies
    • C1-08 Non-current Liability: Introduction and fundation
    • C1-09 Financial Leverage and Credit Angencies
    • C1-10 Fundation of Bond
  • Week 3: Chapter 1 Liability and contingencies : Part Three
    • C1-11 The Valuation of Bonds
    • C1-12 Bonds Payable
    • C1-13 Timing of Bond Issuance
    • C1-14 The Effective Interest Method
    • C1-15 The effective interest method and straight line method
  • Week 4: Chapter 2 Equities and EPS: Part One
    • C2-01 Introduction
    • C2-02 Components of Equity
    • C2-03 Foundation and Definitions
    • C2-04 Retained Earnings and AOCI
    • C2-05 Issuance of Shares and Stock Splits
  • Week 5: Chapter 2 Equities and EPS: Part Two
    • C2-06 Reacquisition of Shares
    • C2-07 Dividends
    • C2-08 Property dividends
    • C2-09 Introduction of EPS
    • C2-10 Basic EPS Caculation-numerator
  • Week 6: Chapter 2 Equities and EPS: Part Three
    • C2-11 C2-11Basic eps caculation-denominator
    • C2-12 C2-12 Delutive EPS caculation1
    • C2-13 C2-12 Delutive EPS caculation2
    • C2-14 All Put Together Case
  • Week 7: Chapter 3 Accounting for Income Taxes
    • C3-01 Introduction
    • C3-02 Temporary Differences
    • C3-03 Tax Allocation Methods
    • C3-04 Applying the Accrual Method
    • C3-05 Tax Losses
  • Week 8: Chapter 4 Accounting for Pensions
    • C4-01 Introduction and Fundation of Pension
    • C4-02 Accounting for pension plans
    • C4-03 Components of pension accounting1
    • C4-04 Components of pension accounting2
    • C4-05 Implementing Pension Accounting for Defined Benefit Plans
  • Week 9: Chapter 5 Leases
    • C5-01 Introduction of Leases
    • C5-02 Accounting by the Lessor I
    • C5-03 Accounting by the Lessor II
    • C5-04 Accounting by the Lessee I
    • C5-05 Accounting by the Lessee II
  • Final Test

    Taught by

    QI JUN

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