财务会计课程标准

财务会计课程标准 《财务会计》课程标准 专业代码:620203 课程代码:10503001 课程性质:职业基础课 教学时数:132 学 分:8 一(课程概述 (一)课程性质 《财务会计》是会计学专业的专业必修课，具有较强的操作技能。学习 财务会计，特别要注重掌握会计核算的基本和基本技能。这门课程提供 了从事会计职业的必备知识，也为进一步学习《成本会计》、《财务管理》和 《审计学原理》等课程打下基础。 (二)课程面向与任务 本课程以财务会计的目标为导向、以对外的会计信息生成为主线、以四项会计假设为前提、以六大会计要素为依托。在阐述财务会计目标、特征的基础上，对六大会计要素的核算方法进行详细说明，最后以财务会计报告为总结。通过学习，一是使学生掌握从事财务会计工作应具备的基本知识、基本技能和操作能力，为培养社会主义市场经济需要的、大专层次的应用型专门人才服务。二是为后续课程的学习打下良好的基础。 (三)主要教学方法 学案导学 教师演示法 案例法 分组讨论 学生练习 反馈评价 二、课程目标 (一)总体目标 通过教学，使学生掌握财务会计的基本原理及会计处理的程序、方法和技术，培养学生进会计核算的核心能力及专业素质，本课程是本专业学生的必修课之一，在本专业课程体系中占有主导地位。 (二)具体目标 (一)知识教学目标 1、理解企业财务会计的基本概念和基本理论。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 2、掌握企业财务会计核算的基本目标、基本要求、账户体系和报告体系。 3、掌握企业财务会计核算的基本过程、程序和基本核算方法。 (二)技能教学目标 1、能联系实际掌握财务会计核算的一般操作方法。 2、能正确使用企业会计核算中常用的账户。 3、能按要求正确核算企业的主要经济业务。 4、能正确计算会计核算的主要指标;能运用会计核算资料对企业财务状况进行初步分析。 5、能正确编制资产负债表、利润表等主要会计报表。 (三)素质教学目标 1、培养学生自觉维护国家利益、社会利益、集体利益的职业意识。 2、培养学生认真、细致、严谨的工作作风和敬业精神，形成良好的职业习惯。 3、使学生具有求实创新的意识。 4、培养学生遵纪守法的思想观念和廉洁自律的会计品格，加强学生的职业道德意识，全面提高学生的自身素质。 (三)与其它课程的联系 (四)教学中应注意和处理的问 注意教学侧重于财务会计的理论实务，为后续学习《电算会计》、《税务会计》、《成本会计》、《行业会计》等课程打下基础。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 三、教学内容要求与学时分配 教学内容、要求与学时分配 学时分配 章节(模主要内块/任教学要求 合理实实 容 务) 计 论 验 训 1、理解财务会计的基本概念和特点。 2、掌握会计核算的内容和目标。 财务会3、理解财务会计的基本理论;掌握会计总论 4 4 计概述 核算的基本原则。 4、了解企业财务会计体系和基本内容。 通过本章的学习，掌握现金、银行存款 日常收付的账务处理以及现金清查和银行存 款核对的方法，掌握其他货币资金的内容和货币资主要账务处理。 8 6 2 资产 产 熟悉现金、银行存款日记账的设置和登 记方法，了解国家现行的有关现金、银行存 款的#管理#，了解银行支付结算办法的种 类及具 掌握应收账款的概念、确认、和计价原 则，应收账款发生、收回及坏账损失的账务 处理。 掌握应收票据的概念和计价原则、取得、应收及收回、转让及贴现的账务处理，掌握带息应10 8 2 资产 预付款收票据利息及应收票据贴现的计算方法。 项 熟悉存在商业折扣和现金折扣时应收账 款的处理方法。 了解其他应收款和预付账款的概念、范 围和账务处理。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 掌握存货的概念、性质、范围及存货确认，掌握存货入账价值的确认、存货发出的计价方法。 掌握期末存货价值的确定方法，掌握原材料按实际成本计价核算和按计划成本计价12 10 2 资产 存货 核算的方法、特点及账务处理。 熟悉低值易耗品的摊销方法及有关的账务处理，熟悉包装物的概念、范围和账务处理。 掌握短期投资和长期投资有关业务会计处理的基本理论和方法。 要求熟悉投资的概念和特点，了解投资的分类。 熟悉短期投资和长期投资的概念及特资产 投资 10 8 2 点、入账价值的确定及期末计价，掌握短期投资和长期投资取得、持有期间获得股利和利息、期末计价及处置收回的账务处理。 了解长期债券投资折、溢价的账务处理 掌握固定资产的计价基础和价值构成，掌握从不同来源取得固定资产入账价值的确定及账务处理。 掌握固定资产折旧的计提范围、计提方 固定资法及账务处理。 资产 8 6 2 产 掌握固定资产修理、出售、报废、毁损的账务处理。 熟悉固定资产的概念和基本特点。 了解固定资产的分类方法，了解影响固定资产折旧的因素。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 掌握无形资产的概念、特征及确认条件，掌握无形资产入账价值和摊销期限的确定。 无形资掌握无形资产取得、出租、摊销、处置 8 6 2 资产 产及其的账务处理。 他资产 掌握长期待摊费用的含义、主要内容及账务处理。 理解无形资产的概念和内容。 通过本章的学习，掌握短期借款、应付账款入账价值的确定及主要账务处理。 掌握工资总额的组成及结算，掌握一般纳税企业应交增殖税的确定及账务处理。 掌握应付账款、应付票据、预提费用的流动负20 16 4 负债 核算内容及账务处理。 债 熟悉流动负债的定义、构成及计价原则。 熟悉工资计算方法，熟悉应付福利费的计提、使用及账务处理。 了解各种税金的账务处理。 通过本章的学习，掌握长期负债费用的内容及处理方法。 长期借款取得、计息、使用及归还的账务处理。 非流动负债 应付债券的发行、计提利息及溢折价的摊销、12 10 2 负债 偿付的账务处理。 熟悉长期负债的意义、特点和内容。 了解长期借款和长期应付款的内容，应付债券发行价格的影响因素及确定方法。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 了解收入的概念和特征。 理解收入的范围和分类。 收入、费掌握收入的确认与计量。 用和利收入 掌握主营业务收入和其他业务收入的核6 4 2 润 算内容及核算方法。 掌握销售折扣、销售折让、销售退回的 核算。 了解费用的概念和特点;理解费用分类 及其内容。 理解生产成本的概念和作用;了解产品收入、费成本计算的一般程序和基本方法。 8 6 2 用和利费用 掌握期间费用的内容、归集、核算。 润 掌握生产成本、制造费用归集和分配的 核算。 理解利润的概念;掌握利润总额的构成 内容。 收入、费理解营业外收支的主要内容及其基本核 8 4 4 用和利利润 算方法。 润 掌握利润形成的核算。 理解利润分配的内容;掌握主要利润分 配的核算。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 1、掌握所有者权益的概念及其构成内 容;理解所有者权益与负债的区别。 2、了解投入资本的方式和计价;掌握投 所有者所有者入资本的核算。 8 6 2 权益 权益 3、了解资本公积的构成内容;掌握资本 公积的核算。 4、理解盈余公积的形成与内容;掌握盈 余公积和未分配利润的核算。 1、理解会计报告的作用和种类。 2、理解资产负债表的作用和基本结构; 掌握资产负债表的编制方法。 财务会财务会10 6 4 3、理解利润表的作用和基本结构;掌握计报告 计报告 利润表的编制方法。 4、了解现金流量表的概念和编制原理。 总计 132 100 32 占总学时比例(%) 75 25 四、课程实践教学要求 课程实训要求 课程实训是按教学子情境设计，分税种进行实训，要求学生理解各税种，并 能根据涉税事项计算纳税人应纳税额。 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 课程实训安排 序考核方场地、设备要 面向岗位 主要技能与标准 周数 号 法 求 现金业务核算; 会计机2课1 出纳 银行存款业务核算; 考查 房 时 其他货币资金业务核算 采购业务的核算; 会计机8课2 采购、销售核算 考查 销售业务核算 房 时 存货业务核算 固定资产业务核算; 会计机6课3 财产物资核算 考查 无形资产业务核算; 房 时 其他资产核算 应收及预付款业务核算; 应付及预收款业务核算; 应交税金、其他应交款业务 核算; 会计机6课4 往来核算 考查 纳税申报 房 时 要素费用的分配核算; 会计机4课5 成本核算 产品成本的核算; 考查 房 时 产品成本分析 会计稽核; 编制会计报表; 总账(财务主会计机6课6 会计报表分析; 考查 管) 房 时 会计调整; 内控会计制度制定与完善 五、实施建议 (一)教学建议 1、以纳税主体性质不同设置教学情境。以教学情境为中心，将职业行动领域 的工作任务融合在情境的设计中。每一个教学情境的内容都包括有:项目目标、 loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: 项目任务、教师知识与能力要求、学习知识与能力准备、使用工具等。以工作任务书作引导，学习情境授课说明为要求，综合任务驱动法、综合讲授法、仿真实训法、练习法、自学法等多种教学方法，融教、学、做为一体，完成该工作任务。 (二)考核评价建议 课程考核以过程考核为主，过程性检查与结果检查相结合。理论与实践相结合;理论成绩来源于期末试卷成绩;实训考核成绩源于课程内技能考核。采用笔试、操作相结合;开卷、闭卷相结合;老师评价与学生之间自评、互评相结合。考核涵盖学习实施全过程。 课程考核模式与标准 序考核模主考考核方式 考核标准 考核内容 分数比例(%) 号 式 人 1.岗位技40 能 2.岗位知20 1.操作考核 1.操作技能: 识 技能操校内 1 2.笔试(开、闭卷) 2.基本知识: 作+笔试 教师 3.岗位素20 3.口试 3.基本素质: 质 4.教学过程20 考核 合 计 100 (三)教材编写或选用建议 《财务会计》(第三版) 杨智慧主编 高等教育出版社出版 (四)课程资源开发与利用建议 1、积极组织教师开发教学素材，丰富学校的教学资源，如教学材料、实验方案、教学论文、课件、图片、录像带、幻灯片、学生优秀作业和小论文等，形成资源库，实现资源共享。 2、发挥师生的信息源作用，建立稳定的信息交流渠道，如讨论会、校园墙报、广播站、学生刊物等。 3、建立资源的维护和管理系统，使学校资源得到充分利用和不断发展。 4、利用大众传媒，如报刊、广播、电视、互联网等。 执笔人签字:谢力雄 教研室主任审核签字: 系(部)主任审批签字: loan management (post) review: 1, approval criteria have been implemented; 2, the contract is correct; 3, in line with the contract, payment; 4, no other major cases against loan security;、Reviewed by: date of record form 9: qilu bank borrowing by single years of maximum amount a maximum no-loan borrowers: borrowers: ... Borrower name number, line of credit expiry date year month day to year month day maximum number of years in the loan contract are the top line opened, the borrowed and requested your bank opened credit lines above, is hereby requested. Borrower signature: date agreed to open credit lines. Customer Manager signature: date agreed to open credit lines. Loan review signature: date line cancellation-I did not use the loan amount, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: date case, agree to write off loans. Loan review signature: date of record form 16: qilu self credit for credit card cancellation application form name of borrower ID number and credit limit expiration date year month day to year month day year contract number self-service card-I do not use credit, your bank credit lines to be cancelled. -Credit loan principal repayment, your bank credit lines to be cancelled. Borrower signature: date-unused credit lines, agree to write off loans. -Credit loan principal repayment, agree to write off loans. Customer Manager signature: