中级财务会计教案15周.doc

天府学院 TIANFU SCHOOL, SWUFE 教 案 任课教师： 魏历 课程名称：《中级财务会计I》 任课班级：2012级会计06--11班和审计01班 授课时间：2014-2015-1学期,节 Chpater 6 Property , Plant, Equipment, and Intangible assets :Utilization and Impairment 授课方式 Teaching and in-class discussion and exercises 教 学 目 的 To make students are able to explain the concept of cost allocation as it pertains to property, plant, and equipment and intangible assets .to determine periodic depreciation using both time- based and activity-based methods. To calculate the periodic depletion of a natural resources and the periodic amortization of an intangible asset. And can explain theappropriate accounting treatment required when a change in depreciation, amortization or depletion methods is made and to explain the appropriate treatement required when an error in accounting for property, plant, and equipment and intangible assets is discovered. To identify situations that involve a significant impairment of the valule of property, plant ,and equipment and intangible assets and describle the required accounting procedure.discuss the accounting treatment of repairs and maintenance ,additions ,improvements, and rearrangements to property, plant, and equipment and intangible assets. And discuss the primary difference between GAAP and IFRS with respect to the utilization and impairment of property, plant, and equipment and intangible assets. In this chapter ,through in-class discussion and exercises to be able to apply to realistic and specific cases and also try to improve the ability of active and independent thinking. 教 学 重 点 To make students are able to explain the concept of cost allocation as it pertains to property, plant, and equipment and intangible assets .to determine periodic depreciation using both time- based and activity-based methods. To calculate the periodic depletion of a natural resources and the periodic amortization of an intangible asset To identify situations that involve a significant impairment of the value of property