个人介绍
P2.Corporatereporting毕博迁移课程
School: 江西财经大学
department: 会计学院
Course category: 会计学
Major: ACCA
Course No: ZJ0011980
Credit: 3
Hours: 48
课程介绍
中文名称:公司报告  
英文名称:ACCA Paper P2: Corporate reporting
开课学院:会计学院    
课程代码:02624      
学    分:3         
开课学期:第7学期  
预修课程:ACCA Paper F3、ACCA Paper F7
课程类别:专业必修课
课程特色:P2是ACCA专业学生必修的一门核心课程,是ACCA全球统考必考的9门课程之一。与F7相比,P2具有超前性、理论性、技术性等特点。F7主要以工商业为对象编制其通用财务报告,而P2则要针对一些特殊经济业务,如股份支付、套期保值等问题进行讲解。此外,P2中还会纳入一些会计学前沿问题,比如环境报告、社会责任报告等。
学习目标:P2通过对国际会计准则、准则征求意见稿和会计理论问题的学习,掌握编制、评价公司报告的方法。
学习要求:P2是对国际会计准则的更深层次的学习,不但要掌握基本定义,而且要应用准则到案例中解决问题,还要对准则中存在的优缺点进行评价。对公司经营状况的评述、非赢利机构的绩效评估等也是本课程的学习内容。此外,最新的会计行业新闻、发展状况、热点问题等也是学生必须了解的内容。
教学方法:按照课程内容,划分模块,采用专题讲座、案例分析等多种方式,讲解课程重点和难点,指导学生学习,加深学生对教材内容的进一步领会和理解。
学习方法:1. 认真阅读教材。只有通过阅读教材,同学们才能真正地掌握课程内容。2. 做好读书笔记。老师的课堂笔记是阅读笔记的重要组成部分。此外,学生在阅读教材时,可以做好心得笔记。例如,在教材中做旁注,或把某一章的基本概念、基本业务处理方法整理归纳出来,以便日后复习时使用。3. 学练结合,以练促学。大量练习不但有助于提高学习质量,还有助于考生通过全球统考。4.在学习过程中如果遇到问题,可以通过电话、E-mail等方式,向任课教师求教,以解决学习过程中存在的问题。5. 充分利用网上资源进行学习。
Course description
Course name: ACCA Paper P2: Corporate reporting
Institution: School of Accountancy
Course code: 02624
Credit: 3
Semester: the seventh semester
Pre course: ACCA Paper F3、ACCA Paper F7
Course category: Compulsory course
Curriculum features:P2 is one of the core courses for ACCA students, and is also one of the ACCA global examination syllabuses. Compared with F7,P2 is leading, theoretical, technical. F7 focuses on preparing the general-purpose financial reports for manufactures and merchandisers; while P2 pays more attention to special transactions, such as share-based payments, hedging accounting. Besides, P2 includes some hot topic, for example, environmental reporting, social responsibility reporting.
Learning objectives:P2 is designated to understanding international accounting standards, exposure drafts, and relevant accounting theory,mastering the methods of preparing corporate reports.
Learning requirements: P2 further to learn IAS/IFRS based on F7. It not only requires students to understand basic concepts, but also to apply IAS/IFRS for cases. Additionally, P2 provides some information on non-profit organizations, small-medium entities and the other hot topics for ACCA students.
Teaching methodology: We will divide the contents  of the course into several subjects or models. We will adopt the case-study method to illustrate the relevant accounting standards in order to deepen ACCA students’ understandability.
Leaning methodology:1. Read the syllabus carefully. Students will master the course contents in deed. 2. Take the good notes. The notes include the notes in class and after class. For example, students can make marginal in the textbooks, or make some conclusions. 3. Study and practise. A plenty of practice will help students improve learning quality and pass the global examination. 4. Comunicate with teachers. Students can ask questions to teacher though E-mail, telephone to deal with difficulties in learning. 5. Take full use of the relevant on-line resources.
教学资源
课程章节 | 名称   | 上传时间 | 大小 | 备注
1.1 主讲教师团队
P2教师介绍.doc
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2.1 P2教学大纲
P2教学大纲new.doc
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3.1 P2教学进度表
p2教学进度表新.doc
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4.1 P2课程简介
P2课程简介new.doc
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5.1 P2教学课件
2.ppt
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0.ppt
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4.ppt
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1.ppt
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5.ppt
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7.ppt
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3新.ppt
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6新.ppt
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9.ppt
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8.ppt
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10新.ppt
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11新.ppt
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7.1 历年真题库
J2010A.pdf
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D2010Q.pdf
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D2010A.pdf
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J2011Q.pdf
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J2011A.pdf
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2011.12.pdf
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2012.6.pdf
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2013.6.pdf
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7.2 自创习题库
01.doc
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02.doc
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03.doc
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04.doc
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05.doc
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8.1 P2案例库
案例1.doc
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案例2.doc
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案例3.doc
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案例4.doc
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案例5.doc
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提示框