《会计学基础》双语教案

《会计学基础》 教案 中职数学基础模块教案 下载北师大版¥1.2次方程的根与系数的关系的教案关于坚持的教案初中数学教案下载电子教案下载 时间：周一第二大节（上午9：40---10：25；10：30---11：15）单周周四第一大节（上午7：50---8：35；8：40---9：25）地点：康庄506学时：48班级：会05-1.2.3.4学分：3答疑时间：周一上午：11：15---12：00考试方式：英文。闭卷考试时间：第21周周四第三大节成绩评定：平时成绩20%，考试成绩80%。Part1BasicConceptsandtheBalanceSheet所需课时：3课时课程目标：1．让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用。2．了解财务报表的作用，明确资产负债表的基本构成要素；3．对会计基本要素：资产。负债和所有者权益有初步认识；并正确理解和运用三者之间的关系。4．了解三个会计基本原则的含义及对意义。---复式记账原则---货币计量原则。---会计主体原则。课程设计：第一课程段：师生交流（30分钟）1．通过点名及自我介绍与学生沟通，相互认识。并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。Q:：What‘syourname?Whereareyoucomefrom?What’syouhobby?AreyouinterestinginAccounting?Whyyouchoseaccountingbeyourmajor?2．在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。Q：Wouldyoupleasetellmewhataccountingis?3．介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性、自觉性。Q：Beingastudentgraduatedinaccounting,whatkindsofjobhecando?Orhowmanychoiceshehas?Suchaswhichcompany?4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。Textbook:IntroductionHowtousethisbook参见part1.ppt第二课程段：教师讲解（60分钟） 1． 以教材内容为主讲授相关概念，注意讲授中尽量结合日常生活中的事例，使抽象的概念变得浅显易懂。KeyTerms:accounting,financialstatement,balancesheet,accountingelement,assets,liabilities,equity,accountingequation,thedual-aspectconcept,creditor,investor,themoney-measurementconcept,theentityconcept.2． 依据教材特点，边讲边练。从1-1至1-55，共55小段。具体内容参见教材及幻灯片。第三课程段：学生实战（35分钟）1． 对教材中出现的实例，由学生自己动手解决问题。如：1-15，1-16，1-20，1-22，1-23，1-28，1-35，1-36，1-44,etc.2． 教师提供部分练习素材，供学生讨论、练习。并找两名同学在黑板上练习。3． 教师总结本章重点、难点，再次讲解学生在实务练习中存在的问题。第四课程段：布置课后作业（10分钟）Homework:ReviewPart1CompletePosttext1onpage229byyourselfChecktheansweronpage245.ReviewPart1again.Doexercises1to4.PleasepreparingPart2.Exercise11. Junehasabusinesswithassetsintheamountof$60,000andliabilitiesthattotal$35,000.Whatistheamountofherowner’sequity?2. Black’sbusinesshasassetsof$80,000andowner’sequityof$42,000.Howmucharetheliabilitiesofhiscompany?3. SharlaKnox’shasabusinesswithliabilitiesthattotal$21,000andowner’sequityintheamountof$72,000.Whatisthetotaloftheassets?Exercise2DanPike’scompanyhasthefollowingaccountbalanceasofOctober31,2001:Cash$25,000AccountsPayable$5,000Equipment50,000DanPike,capital100,000Automobile36,780DanPike,Drawing15,000Retainedearnings21,780Required:PrepareabalancesheetinaccountformasofOctober31,2001.Exercise3ThetotalassetsandtotalliabilitiesofToys“R”UsInc．andEsteeLauderCompaniesInc.follow．Toys‘‘R’UsEsteeLauderCompanies(inmillions)(inmillions)Assets$8,003$3,219Liabilities4,5851,867Required:Determinethestockholders’equityofeachcompany.Exercise4Determinethemissingamounts(inmillions)forthe2001balancesheets(summarizedbelow)forTheLimitedInc．，FederalExpressCorporation，andEastmanKodakCo．FederalEastmanTheLimitedExpressKodakAssets$4,088(b)$13,362Liabilities(a)$5,32310,468Stockholders’equity2,3174,248(C)Part2MoreAbouttheBalanceSheet所需课时：3课时授课时间：2005.9.2910.10课程目标：1． 理解并掌握以下会计原则：---持续经营原则---资产计价原则成本（历史成本）市价（公允价格）2． 进一步了解和认识资产负债表3． 明确资产负债表各具体项目的含义--课程设计：第一课程段：复习前章要点（20分钟）1． 会计的定义及特点2． 资产负债表的基本要素3． 会计基本要素的概念4． 会计等式5． 3个会计原则第二课程段：教师讲解（70分钟） 1 以教材内容为主讲授相关概念，并结合企业是计和日常生活中的实例，使抽象的概念变得浅显易懂。KeyTerms:Thegoing-concernconcept,fairvalue,monetaryassets,Theasset-measurementconcept,cost,nonmonetaryassets,currentassets,cash,marketsecurities,noncurrentassets,securities,inventories,accountreceivable,promissorynote,tangibleassets,notereceivable,prepaidexpenses,intangibleassets,patentsandtrademarks,currentliabilities,long-termdebtgoodwill,noncurrentliabilities,paid-incapital,property,bankloanpayable,retainedearning,estimatedtaxliabilities,currentratio.2结合教材特点，注意让学生在练习中掌握和理解资产负债表的意义、目的。从2-1至2-83，共83小段。具体内容参见教材及幻灯片。3．举例说明已涉及的5个会计原则在实际会计工作中的影响。第三课程段：学生实战（40分钟）1.完成教材中提供的所有练习。并结合中文教材的内容，使学生了解我国会计与外国会计科目名称的不同。2.教师提供有一定难度的案例，让学生讨论，发表自己的见解。3．对本章知识点、重点进行归纳总结。第四课程段：总结并布置课后作业（5分钟）Homework: ReviewPart2 PleasefinishedPosttest2 阅读《会计学基础》教材：第一章 总论第二章 会计要素与会计等式熟记本章第四节会计科目与账户P28-32的一级账户名称及性质 完成《会计学基础》教材P35习题一、习题二 Doexercise1 PreparingPart3Exercise1JeffreyBlackwellownsanadvertisingagencycalledBlackwell&Associates．AttheendofMarch,hisstatementofowner'sequityshowedanendingcapitalbalanceof$32,750(afternetincomewasaddedandwithdrawalsweresubtracted)．Inaddition,hehasthefollowingendingbalancesinthegeneralledger：Cash$22，250Supplies$4，000Equipment$18，000AccountsPayable$7000NotesPayable$4,500Required：PrepareabalancesheetandreportformforMarch31，2004．Part3BalanceSheetChanges;IncomeMeasurement所需课时：3课时课程目标：1. 学习几种经济业务的类型；2. 各种经济业务类型的变化对峙产负债表平衡关系的影响3. 了解损益表的结构及特点，理解损益表对信息使用者的作用。课程设计：第一课程段：复习前章要点（15分钟）BalanceSheetRetainedearningTheassets--measurementconcept第二课程段：教师讲解（70分钟） Keyterms:transaction,income,revenue,expense,profit(earning),doubleentrysystemincomestatement.Theexampleofseveraltypesoftransactions:OnJanuary1.2Smithdeposit10,000onthebankaccounttostartedGlendaleMarket.(P37)1.3GlendaleMarketborrowed5,000cashfromabank,givinganote.(P39)1.4Gpurchasedinventorycosting2,000,payingcash.(P39)1.5Gsoldmerchandisefor300.Receivingcash.Costis200.(P41)1.6Gpurchasedmerchandisefor2,000andaddedittoitsinventory.(P43)1.7merchandisecosting500wassoldfor800,whichwasreceivedincash.(P44)1.8merchandisecosting600wassoldfor900.Thecustomeragreetopay900within30days.(P44)1.9Gpurchasedaoneyearinsurancepolicyfor200,payingcash.(P45)1.10Gpurchasedtwolotoflandofequalsizeforatotalof10,000.Payingcash2,000andgivingatenyearmortgageforthebalance8,000.(P45)1.11Gsoldoneofthetwolotsoflandfor5,000.Thebuyerpaid1,000cashandassumed4,000ofthemortgage.(P46)1.12Smithreceivedanofferof15,000forhisequityinG.(P46)1.13Smithwithdrewforhispersonaluse200cashfromGbankaccount,andalsowithdrewmerchandisecosting400.(P47)1.14Smithlearnedthatthepersonwhopurchasedthelandon1.11for5,000,solditfor8,000.ThelotstillownedbyG.(P47)1.15Gpaidoff2,000ofitsbankloan,givingcash.(P48)1.16Gwaschangedtoacorporation.JohnSmithreceived100shareofcommonstockinexchangeforhis10,100equityinthebusiness.Heimmediatelysold25ofthesesharesfor4,000cash.(P48)Note:1. Anytransactionoftheentitydoesnoteffecttheaccountingequation.2. Salecanincreasetheretainedearnings.第三课程段：学生实战（45分钟）reviewingfollowingpart；3-3，3-7；3-11；3-13，3-16；3-19，3-23，3-24；3-26；3-27；3-28；3-29；3-30；3-31；3-32；3-33；3-34；3-35；3-36；3-38；3-45；3-46；3-48；3-54；3-55；3-58。第四课程段：总结并布置课后作业（5分钟）SummaryTransaction；Doubleentrysystem；IncomestatementHomework: CompletePosttext3onpage231-232byyourself Checktheansweronpage246. Doexercises1and2 PleasepreparingPart4. 阅读《会计学基础》教材： 第三章复式记账法第一、二节内容 完成《会计学基础》教材P36习题三、P52习题一、习题二Exercise1Assets=Liabilities+Equity++CapitalDrawing+Revenue-Expense++++Example:++a.b.c.d.e.f.Exercise2OnJanuary1，2002,MickeyMcCrea，acertifiedpublicaccountant,hadassetsconsistingof：cash,$15,000；officeequipment，$8,000；andanautomobile，$22,000．Accountspayablewas$12,800。ThefollowingbusinesstransactionsoccurredduringthemonthofJanuary．a．Paid$400cashforofficeequipmentb．PaidofficerentforJanuary,$1,100c．Received$4,400cashforprofessionalservicesd．Paidfortelephoneservice，$210e．Paid$3,800ontheaccountpayablef．Withdrew$900forpersonaluseRequired：1．Calculatethebeginningbalanceforcapitalandindicatetheeffectofeachtransactionontheaccountingequationbyusingtheformshownbelow．Eachamountshouldbeprecededbyaplussignifitrepresentsanincreaseorbyaminussignifitrepresentsadecrease．Calculatethebalanceineachaccountaftereachtransactionhasbeenenteredtoverifythattheaccountingequationisinbalance．2．Prepareanincomestatementandstatementofowner’sequityforJanuary,andabalancesheet,inaccountform,asofJanuary31，2002．Assets=Liabilities+EquityCash+Office+AutomobileAccounts+MickeyMcCrea,-MickeyMcCrea,+Revenue-ExpensesEquipmentPayableCapitalDrawingBal.$15,000+$8,000+$22,000=$12,800+(a)Bal.(b)Bal.Exercise3DanPike,CPA,determinesthefollowingaccountbalancesasofOctober31，2003Cash$8,110AccountsPayable$7,700OfficeSupplies600DanPike，Capital，Oct.129,060OfficeEquipment7,200DanPike，Drawing4,400Automobile23,600WagesExpense3,100ProfessionalFee12,000RentExpense1,400TelephoneExpense350Required：1．Prepareanincomestatementandstatementofowner’sequityforthemonthendingOctober31，2003．2．PrepareabalancesheetinaccountformasofOctober31，2003Part4AccountingRecordsandsystems所需课时：6课时授课时间：2005.10.24课程目标：a.Thenatureoftheaccountandhowentriesaremadetoaccounts.b.Themeaningofdebitandcredit.c.Useoftheledgerandjournal.d.Theclosingprocess.e.Itemsreportedontheincomestatement.f.Accountingwiththecomputer.课程设计：第一课程段：复习前章要点（15分钟）--Transaction--thesourceoftheentity--retainedearning--revenue,expense,income--incomestatement第二课程段：教师讲解（120分钟） 1.Keyterms:account,debit,credit,ledger,journal,journalizing,posting,closing,chartofaccounts,temporaryaccounts,permanentaccounts,accountingcycle.2.针对本章重点、难点，以教材为主，利用教学课件列举典型常用的企业经济业务，说明借贷记账法的记账规则。3. 重点讲解以下部分：4-1，4-5，4-7，4-18，4-22，4-26，4-34，4-39，4-40，4-41，4-42，4-43，4-44，4-52，4-55，4-56，4-58，4-61，4-62第三课程段：学生实战（125分钟）完成教材中提供的所有练习。并结合中文教材的内容，使学生了解我国会计与外国会计记账方法的原理完全一致。2.教师提供有一定难度的案例，让学生讨论，发表自己的见解。3．对本章知识点、重点进行归纳总结。模拟课后学生作业场景。第四课程段：总结并布置课后作业（10分钟）SummaryTherulesofDebitandcreditJournal.Ledger.PostingandclosingRevenueandexpenseaccountsaretemporaryaccounts.TheyareclosedtoRetainedearning.Assets.liabilitiesandequityaccountsarepermanentaccounts.Theirbalancearecarriedforwardtothenextaccountingperiod.Homework: CompletePosttext4onpage232-234byyourself Checktheansweronpage246 Doexercises1、2、3and4 PleasepreparingPart5. 阅读《会计学基础》教材：第四章借贷记账法的应用第一、二节内容 完成《会计学基础》教材P52习题三、习题四Exercises1Required:PrepareatrialbalanceforLaVonnaTomberlin'sFlowersasofOctober31,200X,usingtheaccountslistedbelow.Youwillneedtocal-culatethebalanceinthecapitalaccount.Cash$7,125Supplies800NurseryEquipment9,120DeliveryTruck29,800AccountsPayable15,100L.Tomberlin,Capital?L.Tomberlin,Drawing6,000IncomefromServices12,500WagesExpense4,600RentExpense1,800UtilitiesExpense925Exercises2"T-Account"ledgerforAbleCompanyisgivenbelow,withbalancesasofSeptember1.PostthetransactionsforSeptembertothisledger,identifyingeachtransactionwithitsnumber.(Thefirsttransactionhasbeenpostedasanexample.)Useonlytheaccountsthatarenamed.Closetherevenueandexpenseaccounts.Prepareabalancesheetandincomestatement.Youarenotrequiredtowriteoutthejournalentries,butyoumayfinditeasiertodoso.ABLECOMPANYLEDGERExercises3JournalizethefollowingtransactionsforthemonthofMay,2002，usingageneraljournal，UsethechartofaccountsforExcelApplianceRepairCompanyforaccounttitles．May1Purchasedofficesuppliesonaccount，$5005Borrowed$5,000，givinga90-day,10％note9Performedservicesfor$200，whichwillbepaid1ater10Ownerwithdrew$500cashforpersonaluse11Paidtherent,$1,00013Paidthetelephonebill，$7519Received$200forservicespreviouslyrenderedonMay9。24Received$1,500cashforrepairservicesrendered。29Paid$100toacreditoronaccount(amountpreviouslyowed)Exercise4Postthesetransactions,showningeneraljournalformat,tothegeneralledger.Part5Revenuesandmonetaryassets所需课时：6课时 课程目标：TheaccountingperiodWhataccrualaccountingisThreemoreoftheninebasicaccountingconcepts--Conservatismconcept--Materialityconcept--Realizationconcept--Howrevenueitemaremeasured--Howmonetaryassetsaremeasured--Thedays’salesuncollectedratio课程设计：第一课程段：复习前章要点（20分钟）--Transactions--Consept:debit,credit,ledger,journal,journalizing,posting,closing.--.Useoftheledgerandjournal.--Theclosingprocess.第二课程段：教师讲解（120分钟）  Somenewconcept:accountingperiod，fiscalyear，Cashaccounting，Accrualaccounting，Conservatismconcept，Materialityconcept，Realizationconcept，Revenue，Servicerevenue。 Explainmainproblem；--Thedifferencebetween"Cashaccounting"and"Accrualaccounting”.---Howusetheconceptof“Conservatism”“Materiality”“Realization”inaccountingpractice.--Days’salesuncollected=Accountsreceivable/Creditsales/365第三课程段：学生实战（120分钟）重点理解费用的计量时间、计量金额；，5-5;from5-8to5-12;5-23;5-28;5-29;5-33;5-34;5-36;5-43;5-44;5-45;5-47;5-48\49\50\51\52\53;5-55;5-63\64\65;5-68\69\70\71;5-74\75\76\77\78.第四课程段：总结并布置课后作业（10分钟）SummaryHomework: CompletePosttext5 Checktheansweronpage247-248 Doexercises1and2 PleasepreparingPart6. 阅读《会计学基础》教材：第八章第三节内容  完成《会计学基础》教材P167习题二、习题三Exercises1FREESON'SGIFTGALLERYInJanuary,CarlaFreesonopenedagiftstore.ThefollowingisasummaryoftransactionsforFreeson'sGiftGalleryforthefirstyearofoperation.1.Ms.Freesoninvested$90,000incash.2.InearlyJanuary,sheacquiredastorebuildingandfixturesfor$114,000.Shepaid$64,000incashandgavea$50,000noteat10%interestfortheremainder.Nopaymentsweremadeduringtheyear,oneitherprincipalorinterest.3.Sheboughtmerchandiseof$373,000onaccount.4.Foreverysaleaslipwasmadeoutshowingboththesellingpriceand,incode,thecostofthearticlesold.Thesummaryoftheseslipsfortheyearshowed:Salesforcash$193,000Salesoncredit190,000TotalSales383,000Costofgoodssold287,0005.Shepaid$52,000forotherexpenses,includingwagesandsupplies.6.Shereceived$3,000cashforrentofstoragespaceinthestore.7.Shepaid$236,000ofaccountspayable,$209,000withcashand$27,000withanotepayable(disregardinterestonthisnote).8.Customerspaid$130,000ontheamountstheyowedthecompany.9.Duringtheyear,Ms.Freesonwithdrewforherownuse$30,000incash.10.Depreciationonbuildingsandfixtureswasestimatedat$4,000.11.Sheowedheremployees$1,000forwages.12.Miscellaneoussupplieswerestillonhandintheamountof$3,000.Thesesupplieshadbeencharged(debited)totheOtherExpenseaccountingtransactionNo.5.Required:a.Journalizetheyear'stransactions,andpostthemtotheT-accounts.b.Prepareanincomestatementandabalancesheet.Exercises2ThefollowingtransactionswerecompletedforAndersonDeliveryServicesforthemonthofApril,2003.April1JerryAndersondeposited$10,000tothebusinessaccounttostarthisbusiness.2Officerentof$500waspaid.5Jerrypurchasedadeliverytruckfor$5,000,giving$1,000cashandthebalanceonanotepayable.6Jerrypurchasedofficesuppliesfor$300cash.7Jerrypurchasedofficeequipmentfor$1,500onaccount.9Jerryperformeddeliveryservicesfor$700cash.10Abillfor$75telephoneinstallationandservicewasreceivedandpaid.12Serviceswereperformedonaccount,$800.14Gave$50cashtothelocalKidsportCouncil(charitablecontribution).15Paid$500topart-timeworkersforservicesperformed.18Paid$100fortruckrepairexpense.22Received$400onaccountforservicespreviouslyperformed.24Jerrywithdrew$200forpersonaluse.26Paid$220cashtothelocalnewspaperforadvertising.27Paid$80forthemonthlyutilitybill.28Jerrypaid$350forpreviouspurchaseofofficeequipmentonaccount.29Serviceswereperformedfor$250cash.30 Paid$450onthenotepayablefordeliverytruckpurchasedApril5.Required:1.Recordeachtransactioninageneraljournal.2.PostthejournaltoT-accountsinthegeneralledger.Keeprunningbalancesinallaccounts.3.PrepareatrialbalanceasofApril30,2003.4.PreparetheincomestatementforthemonthofApril,2003.5.PreparethebalancesheetasofApril30,2003.AndersonDeliveryServicesChartofAccounts(该公司使用的会计科目表)Assets:Revenue:111Cash411DeliveryFees121AccountsReceivableExpenses:131OfficeSupplies511RentExpense141OfficeEquipment521TelephoneExpense151DeliveryTruck531CharitableContributionsExpenseLiabilities:541SalaryExpense211AccountsPayable551RepairsExpense221NotesPayable561AdvertisingExpenseOwnersEquity:571UtilitiesExpense311JerryAnderson,Capital312JerryAnderson,DrawingPart6ExpensesMeasurement;TheIncomeStatement所需课时：6课时 课程目标：---Thedifferencebetween"expense"and"expenditure”.---Howtheexpensesofaperiodaremeasured.---Thelastoftheninebasicaccountingconcepts:Thematchingconcept.---Themeaningofitemsreportedonanincomestatement.---Methodsofanalyzinganincomestatement.课程设计：第一课程段：复习前章要点（20分钟）WhataccrualaccountingisConservatismconceptMaterialityconceptRealizationconceptHowrevenueitemaremeasuredHowmonetaryassetsaremeasured第二课程段：教师讲解（120分钟）  Somenewconcept:Expenditure;Expense;expiredcosts;Matchingconcept;Losses;Theincomestatement;Incomestatementpercentages; Explainmainproblem；--Thedifferencebetween"expense"and"expenditure”.--Thedifferencebetween"expense"and"loss”.---Howtheexpensesofaperiodaremeasured.---Thematchingconcept.--Grossmarginpercentage=grossmargin/salesrevenueNetincomepercentage=netincome/salesrevenue第三课程段：学生实战（120分钟）第四课程段：总结并布置课后作业（10分钟）Summary"expense"and"expenditure”Thematchingconcept.Homework： CompletePosttext6onpage236-237byyourself Checktheansweronpage248 Doexercises1 PleasepreparingPart7 阅读《会计学基础》教材：第一章第三节P11配比原则、划分收益性支出与资本性支出原则；第九章会计报表第二节利润标及利润分配表 完成《会计学基础》教材P182习题一、习题二、习题三、习题四Exercises1ThecompletelistofaccountsforGradyCorporationisgivenbelow．Forthefollowingevents，circletheletterforthecorrectjournalentrythatshouldbemadetorecordthistransaction．Notethatsomeoftheseeventsmaynotrequireajournalentry．Eventsduringtheyear20001.MonicaHoytstartedGradyCorporation，aretailStore，byputting$180000initsbankaccount.Inreturn，shereceivedallitscommonstock．a．DebitCash；creditRetainedEarningsb．DebitCash；creditCommonStockc．DebitCommonStock；creditCashd．Nojournalentryisrequired．2．Gradyacquiredequipmentandfurniturefor$80000.Gradygaveanotefor$80000totheselleroftheequipment,dueinfiveyears．a．DebitCash；creditFurnitureandEquipmentb．DebitFurnitureandEquipment；creditCashc．DebitFurnitureandEquipment；creditAccountsPayabled．DebitFurnitureandEquipment；creditNoncurrentLiabi1ities.3．DuringtheyearGradypurchasegoodsforsaleatacostof$650000.Allthesegoodswerepurchasedoncredit．a．DebitMerchandiseInventory；creditAccountsPayableb．DebitExpenses；creditAccountsPayablec．DebitPrepaidExpenses：creditAccountsPayabled．DebitRetainedEarnings；creditAccountsPayable4．Gradysoldmerchandisetocreditcustomersatasalespriceof$660000a．DebitCash；creditRevenueb．DebitAccountsReceivable；creditRevenuec．DebitAccountsReceivable；creditCashd．DebitCash；creditExpense5．Gradyhadcashsalesof$100000.a．DebitMerchandiseInventory；creditCashb．DebitRevenue；creditCash c．DebitCash；creditRevenued．Nojournalentryisrequired6．Thecostofthemerchandisethatwassoldwas$560000.a．DebitMerchandiseInventory；creditCashb．DebitRevenue；creditCashc．DebitExpenses；creditMerchandiseInventoryd．DebitExpenses；creditCash7.GradyPaid$104000cashforwagesandothercosts．a．DebitExpenses；creditCashb．DebitCash；creditExpensesc．DebitPrepaidExpenses；creditExpensesd．DebitExpenses；creditPrepaidExpenses8．Gradypaid$468000tosupplierswhohadsolditsgoodsoncredit.a．DebitAccountsPayable；creditCashb.DebitAccountsPayable；creditAccruedLiabilitiesc.DebitCash；creditAccountsPayabled．DebitCash；creditPrepaidExpenses9.Gradypaidacashdividendof$20000toitsstockholders．a．DebitRetainedEarnings；creditCashb．DebitCommonStock；creditCashc．DebitExpenses；creditCashd．Nojournalentryisrequired10．Hoytsold1/2ofherGradyCorporationstocktoFredRustfor$120000cash．(Recallthatshepaid$180000forallthestock.)a．DebitCash；creditCommonStockb．DebitCash；creditRetainedEarningsc．DebitCash；creditRevenued．NojournalentryisrequiredPart7MoreAbouttheBalanceSheet所需课时：6课时课程目标：Howthecostofsalesiscalculated.Methodsofarrivingatinventoryamounts.Wheninventoryamountsonthebalancesheetarereduced.Howinventoryismeasuredinamanufacturingcompany.Thedistinctionbetweenproductcostsandperiodcost.Howoverheadratesarecalculated.课程设计：第一课程段：复习前章要点（15分钟）Expenditure;Expense;expiredcosts;Matchingconcept;Losses;Theincomestatement.第二课程段：教师讲解（100分钟） Newconcept:costofsales，perpetualinventorymethodandperiodicinventorymethod，Specificidentificationmethod，First-in,First-out(FIFO)Method,Last-in,First-out(LIFO)method,Averagecostmethod，productcosts,periodcosts,Overheadcosts,Overheadrates.Mainproblem:--Thedifferencebetween“perpetualinventorymethod”and“periodicinventorymethod”--Howtofindthecostofsales--howmanyinventoryvaluationmethodincurrentyear,howtochoiceonaccountingpractice.第三课程段：学生实战（100分钟）6-3\4\5\…….13,6-28\29…..39,6-45\46\………53,6-58\59\…….66,6-87\88\89.第四课程段：案例讨论（45分钟）Case1Afriendhascometoyouforadvice.Hestatesthatheownsseveralsharesofstockinacorporation.Hehasexaminedthemostrecentbalancesheetofthecorporationandhasfoundthatthecommonstockissuedandoutstandingtotals40,000shares,andthemarketpricepershareis$25onthebalancesheetdate.Heissurethatthebalancesheetmustbeinerrorbecauseinhiswords“thetotalassetsare$1,100,000andthiscurrentvalueshouldbethesameasthe$1,000,000totalvalueoftheoutstandingcommonstock.”   Case2Youhavejustbeenhiredtoprepare,ifpossible,anincomestatementfortheyearendedDecember 31, 2001,forTurner’sWindowWashingCompany.T