《會計學(xué)》課程教學(xué)大綱英文版

1、Syllabus of AccountingCourse Name：Accounting Course Code： Credits：3.5 Total Credit Hours：56 Lecture Hours：48 Experiment Hours：0 Programming Hours：0 Practice Hours：8Total Number of Experimental (Programming) Projects 4 , Where, Compulsory ( 4 ), Optional ( 0 ).School： School of Business Target Major：

2、Accounting、Course Nature & Aims Accounting is the basic course of accounting major. This course introduces the basic theory, basic method and framework of operation technology of accounting major, which is highly practical. The basic task of this course requires students to master the basic theory a

3、nd operation technology of accounting and the steps of accounting cycle. Have a systematic understanding of accounting vouchers, account books and statements. The main teaching purpose of this course is to lay a solid foundation for the following accounting courses, such as Financial Accounting, Cos

4、t Accounting and Management Accounting.、Course Objectives 1. Moral Education and Character Cultivation.Accounting, as an important profession to confirm and measure economic matters and provide economic information, must not only place its own work in the constraints and norms of laws and regulation

5、s, but also have the level of professional ethics that it can adapt to. From the value target level, social level and personal behavior level, it leads the contemporary accounting students to think about professional knowledge. Inspire students to combine personal thinking with national history, and

6、 combine the limited meaning of individual life with the almost infinite continuity of the nation, so that the individuals own value can obtain a thickness forged by national history, and then form a correct accounting professional view. In the specific teaching process, the monotonous knowledge poi

7、nts are given vitality. From the technical and social nature of accounting to guide students to discuss, cultivate students scientific literacy and rational thinking, while emphasizing the concept of history, we should pay more attention to students ability of independent thinking, cultivate scienti

8、fic literacy and rational thinking.2.Course Objectives（Times New Roman、Font Size 9)Through the study of this course, students qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Master the basic concepts of accounting. To clarify what kind of activities accounting is and

9、the causes of its emergence and development, we should establish a preliminary concept of basic accounting theoretical structure, such as accounting objectives, basic accounting assumptions, accounting information quality requirements, accounting elements, accounting equations, etc. (corresponding t

10、o Chapter 1 and 4, supporting graduation requirement index point 2.4)Objective 2. Master the method of accounting book. Have knowledge of account setting and double debit and credit bookkeeping methods, and have the whole accounting bookkeeping skills from analyzing economic business to accounting v

11、oucher filling, accounting book registration, reconciliation and closing. (corresponding to chapters 2, 3, 5 and 6, supporting graduation requirement index point 6.2)Objective 3. Master the principles of financial statements. Be familiar with the generating mechanism of three kinds of accounting inf

12、ormation, i.e. financial status, operating results and cash flow, and be able to read and prepare balance sheet, profit statement, cash flow statement and statement of changes in owners equity. (corresponding to Chapter 8 and 9, supporting graduation requirement index point 5.1)Objective 4. Master t

13、he basic accounting standards. Understand the restriction of accounting as a man-made system by multi-dimensional accounting norms, and have the knowledge of accounting norms as the basis of accounting and accounting behavior. (corresponding to Chapter 7 and Chapter 10, supporting graduation require

14、ment index point 4.1)3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices2.4，6.2，5.1，4.1, as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Co

15、ntents Supporting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 1Comprehensive knowledge and abilityIndex 2.4Grasp the basic knowledge and theory of accountingChapter 1、4MObjective 2Practical operation abilityIndex 6.2Be able to conduct accounting treatmentChapt

16、er 2、3、5、6HObjective 3Professional competenceIndex 5.1Prepare financial reportsChapter 8、9MObjective 4Social adaptabilityIndex 2.4Master basic moral and legal knowledgeChapter 7、10M、Basic Course Content (Center、Times New Roman、Font Size 10、Bold)Chapter 1 Introduction (supporting course objectives 1)

17、1.1 Accounting and accounting environment1.2 Meaning of accounting1.3Functions and objectives of accounting1.4 Tasks and functions of accounting1.5 Accounting methodsTeaching Requirements: Understand the generation and development history of accounting; understand the impact of accounting environmen

18、t on accounting; deeply understand and master the basic concepts of accounting, including the meaning, content, object, function and goal of accounting; basic assumptions and accounting basis of accounting; master accounting procedures and methods.Key Points：The basic concept of accounting, includin

19、g the meaning, content, object, function and goal of accounting.Difficult Points：Grasp the meaning and object of accounting.Chapter 2 accounts and double entry bookkeeping (supporting course objectives 2)2.1 Accounting object2.2 Accounting elements2.3 Accounting equation2.4 Accounts2.5Setting up acc

20、ounts2.6 Debit and credit bookkeepingTeaching Requirements: 1. Understand the operation mode of economic entity funds and the relationship between various economic factors. 2. Understand the concept and content of accounting elements and the content operation mode of accounting identity. 3. Understa

21、nd the basic concepts of accounting rules and accounting entries. 4. Make clear the impact of economic business on the accounting elements in the accounting identity and the law of change. 5. Master the role and content of accounting subjects, the difference and connection between accounting subject

22、s and accounts, and the necessity and basic structure of setting up accounts.Key Points：Master the bookkeeping symbols, account structure, bookkeeping rules, accounting entries and trial balance of debit and credit bookkeeping methods.Difficult Points：Double entry system.Chapter 3 Application of acc

23、ounts and double entry bookkeeping (supporting course objectives 2)3.1 Overview of main economic businesses of manufacturing enterprises3.2 Fund raising business accounting3.3 Supply process accounting3.4 Production process accounting3.5 Sales process accounting3.6 Accounting for the formation and d

24、istribution of financial resultsTeaching Requirements: 1. Understand the content of account setting and types of economic business, and master the application of account and double entry bookkeeping. 2. Be familiar with the accounting of enterprise fund raising business, including the accounting of

25、invested capital and borrowed capital, especially the accounting of interest. 3. Be familiar with the accounting content of enterprise production preparation business, including the accounting of fixed asset purchase and construction business, material purchase business, and deeply understand and ma

26、ster the measurement of asset entry value and the accounting treatment of whether to pay immediately when purchasing. 4. Be familiar with the accounting of enterprise product production business, including direct materials, direct labor, depreciation of fixed assets, other expenses, distribution and

27、 carry forward of manufacturing expenses, calculation and carry forward of finished product cost, etc. 5. Be familiar with the accounting of enterprise product sales business, including the accounting of business income, business cost, business taxes and surcharges, and sales expenses. 6. Master the

28、 accounting of the formation and distribution of financial results of the enterprise, including non business income and expenditure (i.e. gains and losses), month end carry forward, income tax expense calculation and carry forward, profit distribution accounting and year-end carry forward, etc.Key P

29、oints：Master the accounting of major economic businesses of industrial enterprises.Difficult Points：Master the business accounting of fund raising, production preparation, product production, product sales and financial results of industrial enterprises.Chapter 4 Account classification supporting co

30、urse objectives 1)4.1 Overview of account classification4.2 Classification of accounts by economic content4.3 Account classification by purpose and structureTeaching Requirements: 1. Understand the significance of account classification; 2. Master the classification of accounts by economic content;

31、3. Master the classification of accounts by purpose and structure; 4. Understand the classification of accounts by reflecting the level of detail of economic business.Key Points：Master the classification of accounts by purpose and structure.Difficult Points：The accounts are classified according to t

32、he economic content.Chapter 5 Accounting documents (supporting course objectives 2)5.1 Overview of accounting documents5.2 overview of original documents5.3 Filling and verification of original vouchers5.4 Overview of accounting vouchers5.5 Filling and approval of accounting vouchers5.6 Transfer and

33、 safekeeping of accounting vouchersPractice 1: Fill in and review accounting vouchersThe basic elements, filling methods, filling procedures and examination of the original voucher should be understood as the attributes of legal proof. Methods and rules for filling in collection voucher, payment vou

34、cher and transfer voucher; further understanding of accounting audit content and methods for accounting vouchers. How to do it: students complete it on the network experiment platform for 2 hours.Teaching Requirements: 1. Master the contents and filling methods of accounting vouchers; 2. Master the

35、filling methods and auditing requirements of main original vouchers; 3. Understand the concept of accounting vouchers and the significance of voucher auditing; 4. Understand the types of accounting vouchers and the general procedures and operation methods of accounting voucher transmission and stora

36、ge.Key Points：master the contents, filling and examination of accounting vouchers and original vouchers.Difficult Points：filling in collection voucher, payment voucher, transfer voucher and general accounting voucher.Chapter 6 Accounting books (supporting course objectives 2)6.1 Overview of accounti

37、ng books6.2 Setting requirements and registration methods of journal and ledger6.3 Rules for enabling and registering accounting books6.4 Wrong account finding and correction6.5 Reconciliation and closing6.6 Keeping of account booksPractice 2: Setting and registration of general ledgerOpen a general

38、 ledger account and register the opening balance and current amount of the general ledger according to the data. How to do it: students complete it on the network experiment platform for 2 hours.Practice 3: Setting and registration of Sub LedgerOpen a sub ledger account and register the opening bala

39、nce and current amount of the Sub Ledger according to the data. How to do it: students complete it on the network experiment platform for 2 hours.Teaching Requirements: 1. Master the account page format, accounting procedures and accounting rules of various journals and ledgers; 2. Master the relati

40、onship between general ledger and Sub Ledger and the key points of parallel registration; 3. Understand the meaning of correction of wrong account and the type of wrong account and the applicable correction methods; 4. Understand the concept, significance and classification of accounting book; 5. Un

41、derstand the content and methods of reconciliation and settlement.Key Points：Format and registration method of general journal and various special journals.Difficult Points：Master the structure and parallel registration of general ledger and Sub Ledger.Chapter 7 Property inventory (supporting course

42、 objectives 4)7.1 Significance and classification of property inventory7.2 Inventory system of property and materials7.3 Procedures and methods of property inventory7.4 Accounting of property inspection resultsTeaching Requirements: 1. Understand the significance and classification of property inven

43、tory; 2. Master the inventory methods and procedures of various property materials, monetary funds and current accounts; 3. Master the preparation methods of bank deposit balance reconciliation table, the accounting content of the account of loss and overflow of property to be handled and the accoun

44、ting treatment of the property inventory results; 4. Master the content, advantages, disadvantages and scope of application of the perpetual inventory system and the fixed inventory system.Key Points：Master the two inventory systems of inventory, namely field inventory and perpetual inventory, and m

45、aster the pricing methods of inventory delivery: weighted average method, first in first out method, last in first out method, etc.Difficult Points：Classification of enterprise property inventory, methods of property inventory and accounting treatment.Chapter 8 Financial statements (supporting cours

46、e objectives 3)8.1 Overview of financial statements8.2 Balance sheet8.3 Income statement8.4 Cash flow statement8.5 Statement of changes in owners equity and the relationship between the statements8.6 Notes to financial statementsPractice 4: Preparation of balance sheet and profit statementMaster the

47、 content, format, preparation procedure and method of balance sheet and profit statement. Familiar with the procedure of accounting voucher and account summary. How to do it: students complete it on the network experiment platform for 2 hours.Teaching Requirements: 1. Understand the function, prepar

48、ation basis, basic structure, content, preparation method of cash flow statement and statement of changes in owners equity and the main contents of notes to financial statements. 2. Understand the cross check relationship between several major financial statements; 3. Deeply understand the concept o

49、f cash and cash equivalents; 4. Master the significance, types and preparation requirements of financial statements; 5. Focus on the concept, function, preparation basis, basic structure and content of balance sheet and profit statement; 6. Master the preparation methods of balance sheet and profit

50、statement.Key Points：Composition of financial accounting report, familiar with the principles and methods of preparing balance sheet, profit statement, cash flow statement and statement of changes in owners equity.Difficult Points：Preparing balance sheet and profit statement.Chapter 9 Organizational

51、 procedures of accounting (supporting course objectives 3)9.1 Overview of accounting organization procedures9.2 Accounting organization procedure of bookkeeping voucher9.3 Accounting organization procedure of account summary9.4 Summary bookkeeping voucher accounting organization procedure9.5 Other a

52、ccounting organization proceduresTeaching Requirements: 1. Understand the concept of accounting procedures and accounting cycle; 2. Deeply understand the relationship between voucher organization, account book organization and accounting procedures; 3. Master the types, characteristics and applicati

53、on scope of different accounting organization procedures; 4. Master the specific contents and application methods of common accounting organization procedures.Key Points：Characteristics of various accounting procedures.Difficult Points：Master the accounting voucher processing procedures and account

54、processing procedures of subject summary table.Chapter 10 Organization and management of accounting work (supporting course objectives 4)10.1 Overview of accounting organization and management10.2 Accounting management system10.3 Accounting standard system10.4 Accounting organization and accounting

55、personnel10.5 Accounting file managementTeaching Requirements: 1. Understand the relevant concepts and contents of accounting organization and management; 2. Understand the important significance and principles of accounting organization; 3. Be familiar with the responsibilities and organizational f

56、orms of accounting organization; 4. Master the scope of responsibilities and authorities of accounting personnel; 5. Understand the relevant contents of accounting laws and regulations and accounting professional ethics requirements; 6. Understand the relevant management of accounting file keeping C

57、ontent. Key Points：Characteristics of various accounting procedures.Difficult Points：Master the accounting voucher processing procedures and account processing procedures of subject summary table. 、Table of Credit Hour Distribution Teaching ContentIdeological and Political Integrated Lecture HoursEx

58、periment HoursPractice HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursChapter 1 IntroductionThe world view of accounting development4Chapter 2 Accounts and double entry bookkeepingAll round and multi angle analysis6Chapter 3 Application of accounts and double entry bookkeepingUn

59、derstand the whole process of economic business development16Chapter 4 Account classificationDevelopment perspective2Chapter 5 Accounting documentsHonesty education22Chapter 6 Accounting booksAccounting laws and regulations24Chapter 7 Property InventorAccounting professional ethics4Chapter 8 Propert

60、y statementAccounting laws and regulations62Chapter 9 Organizational procedures for accountingAccounting laws and regulations4Chapter 10 Accounting organization and managementAccounting professional ethics2Total488Sum56、Summary of Experimental (Programming) ProjectsNo.Experiment (Programming) NameEx