课程简介
会计是商业的语言。在“一带一路”的背景下，我国与周边国家的联系愈加密切。目前， " 一带一路 " 沿线的国家已有超过80%的国家要求所有或大多数国内上市公司和金融机构按照国际会计准则（IFRS）编制财务报表。为了更好地与沿线国家开展贸易往来，国际会计准则的学习必不可少。
课程主要讲解国际会计准则下的财务会计基础知识。具体来说，本门课程先大致介绍了会计的内涵、基本原则以及重要性。在此基础上，该门课程深入讲解了存货、现金、应收账款、长期资产、流动负债、长期负债、所有者权益、现金流量表相关的会计实务操作。
该门课程是由西南财经大学会计学院出品的英文财务会计系列课程的第一门，后续课程包括中级财务会计I（英），中级财务会计II（英）, 和高级财务会计（英）。 2022年该课程被请评为省级一流线上课程。课程负责人为西南财经大学会计学院双语教学研究与交流中心主任，赵尘副教授。课程团队还包括西南财经大学会计学院大数据会计教学与研究中心副主任王赟森副教授，西南财经大学会计学院刘悦副教授，和西南财经大学会计学院彭璇副教授。
本门课程是全英文授课，视频配有中英文双语字幕。对于商科专业的学生而言，本门课程有助于提高会计专业水平，了解国内会计准则与国际会计准则的异同，培养国际化视野。此外，本门课程可以使相关从业人士更好地掌握以国际会计准则为基础的财务会计的基本原理，熟悉英文的财务会计基本术语，也可以帮助对财经感兴趣的人更好地理解现实中相关事件背后的会计原理。
课程大纲
Introduction to Accounting
1.1 What is accounting?
1.2 Fundamental principles of accounting
1.3 Accounting assumptions
Bookkeeping
2.1 Journal and ledger
2.2 Bookkeeping
2.3 Trial balance
Accrual Basis Accounting
3.1 Cash basis accounting vs. accrual basis accounting
3.2 Adjusting entries: deferred expenses
3.3 Adjusting entries: deferred revenues
3.4 Adjusting entries: accrued revenues and expenses
Financial Statements
4.1 Prepare financial statements
4.2 Closing entries
4.3 Accounting cycle
Merchandising Operations
5.1 Merchandising activities
5.2 Merchandising purchases
5.3 Merchandising sales
5.4 Adjusting and closing entry for merchandising companies
Inventories and Cost of Sales
6.1 Determining inventory items
6.2 Inventory costing under a perpetual system
6.3 Valuation of inventory and inventory error effects
Cash and Internal Control
7.1 Definition and principles of Internal control
7.2 Technology, internal control, and its limitations
7.3 Definition and examples of cash
7.4 General control and management of cash
7.5 Common practices for cash control
7.6 Bank reconciliation
Receivables
8.1 Recognizing accounts receivable
8.2 Accounting for bad debts
8.3 Estimating bad debts
8.4 Notes receivable
Long Term Assets
9.1 Introduction of Property Plant & Equipment
9.2 Depreciation of PP&E
9.3 Additional expenditures and disposal of PP&E
9.4 Intangible assets
Current Liabilities
10.1 Introduction of liabilities
10.2 Current liabilities
10.3 Contingent liabilities
Long Term Liabilities
11.1 Introduction of bonds
11.2 Accounting for bonds
11.3 Long term notes
Shareholder's Equity
12.1 Corporation and stockholders
12.2 Overview of stockholders' equity
12.3 Ordinary shares issuance
12.4 Dividends and stock splits
12.5 Preferred shares
12.6 Share repurchase and reissuance
Financial Statement Analysis
13.1 Tools of analysis
13.2 Analyzing operating and investment
13.3 Analyzing financial policies
13.4 Cash flow analysis
1.1 What is accounting?
1.2 Fundamental principles of accounting
1.3 Accounting assumptions
Bookkeeping
2.1 Journal and ledger
2.2 Bookkeeping
2.3 Trial balance
Accrual Basis Accounting
3.1 Cash basis accounting vs. accrual basis accounting
3.2 Adjusting entries: deferred expenses
3.3 Adjusting entries: deferred revenues
3.4 Adjusting entries: accrued revenues and expenses
Financial Statements
4.1 Prepare financial statements
4.2 Closing entries
4.3 Accounting cycle
Merchandising Operations
5.1 Merchandising activities
5.2 Merchandising purchases
5.3 Merchandising sales
5.4 Adjusting and closing entry for merchandising companies
Inventories and Cost of Sales
6.1 Determining inventory items
6.2 Inventory costing under a perpetual system
6.3 Valuation of inventory and inventory error effects
Cash and Internal Control
7.1 Definition and principles of Internal control
7.2 Technology, internal control, and its limitations
7.3 Definition and examples of cash
7.4 General control and management of cash
7.5 Common practices for cash control
7.6 Bank reconciliation
Receivables
8.1 Recognizing accounts receivable
8.2 Accounting for bad debts
8.3 Estimating bad debts
8.4 Notes receivable
Long Term Assets
9.1 Introduction of Property Plant & Equipment
9.2 Depreciation of PP&E
9.3 Additional expenditures and disposal of PP&E
9.4 Intangible assets
Current Liabilities
10.1 Introduction of liabilities
10.2 Current liabilities
10.3 Contingent liabilities
Long Term Liabilities
11.1 Introduction of bonds
11.2 Accounting for bonds
11.3 Long term notes
Shareholder's Equity
12.1 Corporation and stockholders
12.2 Overview of stockholders' equity
12.3 Ordinary shares issuance
12.4 Dividends and stock splits
12.5 Preferred shares
12.6 Share repurchase and reissuance
Financial Statement Analysis
13.1 Tools of analysis
13.2 Analyzing operating and investment
13.3 Analyzing financial policies
13.4 Cash flow analysis