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.
Week 1 Liability I
1.1 Introduction and Definition
1.2 Accounts Payable
1.3 NOTES Payable
1.4 Unearned Revenue
1.5 Customer Loyalty Programs
Week 1 Liability I Module Test
Week 2 Liability II
2.1 Warranty
2.2 Contingencies
2.3 Introduction of Non-current Liability
2.4 Financial Leverage and Credit Agencies
2.5 Fundation of Bond
Week 2 Liability II Module Test
Week 3 Liability III
3.1 The Valuation of Bonds
3.2 The Valuation of Bonds Payable
3.3 Timing of Bond Issuance
3.4 The Effective Interest Method
3.5 The Effective Interest Method and Straight Line Method
Week 3 Liability Ill Module Test
Week 4 Equity I
4.1 Introduction of Equity
4.2 Components of Equity
4.3 Foundation and Definition
4.4 Retained Earnings and AOCI
4.5 Issuance of Shares and Stock Splits
Week 4 Equity l Module Test
Week 5 Equity II
5.1 Reacquisition of Shares
5.2 Dividend
5.3 Property Dividends and Summary
5.4 Introduction of EPS
5.5 Basic eps Calculation-Numerator
Week 5 Equity ll Module Test
Week 6 Equity III
6.1 Basic eps Calculation-Denominator
6.2 Diluted eps Calculation 01
6.3 Diluted eps Calculation 02
6.4 All Put Together Case
Week 6 Equity lll Module Test
Week 7 Income Tax
7.1 Introduction
7.2 Temporary Differences
7.3 Tax Allocation Methods
7.4 Accrual Method
7.5 Accounting for Income Loss
Week 7 Income Tax Module Test
Week 8 Pension
8.1 Introduction and Foundation of Pension
8.2 Accounting for Pension Plans
8.3 Components of Pension Accounting 01
8.4 Components of Pension Accounting 02
8.5 Implementing Pension Accounting for Defined Benefit Plans
Week 8 Pension Module Test
Week 9 Leases
9.1 Introduction of Lease
9.2 Accounting by the Lessor I--Classification
9.3 Accounting by the Lessor II
9.4 Accounting by the Lessee I
9.5 Accounting by the Lessee II
Week 9 Leases Module Test
