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.
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