會計學畢業(yè)實習與畢業(yè)作業(yè)實踐環(huán)節(jié)教學大綱英文

1、Syllabus of Practice Session Graduation practice and graduation assignmentCourse Name： Graduation practice and graduation assignmentCourse Code：Credits： 8Total Credit Hours： 16 weeksPratice Hours： 16 weeksSchool： 08Target Major： AccountingI、Purpose and Requirement of Practice SessionMoral Education

2、and Character Cultivation.Through graduation practice and graduation assignment learning and upgrading the theory and practical investment skills of Accounting, we can have a comprehensive understanding of the relevant knowledge of accounting market investment. Understand how market participants thi

3、nk, how to overcome the obstacles they encounter, and how to help students establish scientific thinking methods and the spirit of facing challenges in the future accounting practice. Starting from the practice, taking the practice work as the carrier, we should integrate the education of socialist

4、core values into the teaching content and all links of the whole teaching process, and highlight the value guidance, knowledge teaching and ability training, Help students to correctly understand the historical laws, psychological activities, basic national conditions and accounting market system, l

5、ay a good foundation for formal entry into the social workplace through practical work, establish a scientific and correct world outlook and methodology, and form a correct world outlook and values.Related Theory CoursesIntermediate Financial Accounting; Managerial Accounting; Advanced Financial Acc

6、ounting;Financial Analysis & Valuation3.Practice ObjectivesObjective 1. Through practical study, students can understand the operation of accounting system, the operation and management of accounting institutions and related enterprises and institutions, and have a more intuitive understanding of ac

7、counting related work;Objective 2. Through time practice activities, students can master the basic principles of accounting, systematically understand the operation process of the accounting institutions, and train students accounting ability and practical operation ability in practice;Objective 3.

8、Through graduation practice and internship, students are required to know the specific business of related industry enterprises or other institutions, understand the specific business of finance, guarantee, evaluation, tax, and lay a solid foundation for future study;The specific requirements for in

9、ternship and graduation activities are as follows:The interns should have a full understanding of the importance of graduation practice ideologically, obey the decision of the leadership of the Department and the management and guidance of the leading teachers, strengthen self-management, conscienti

10、ously arrange the learning, work and life in the process of practice, learn from each other and give way to each other, unite and love each other, and jointly do a good job in practice. Strictly abide by the rules of students and relevant regulations of graduation practice.Obey the work arrangement

11、of the person in charge of the internship site, respect the staff of the internship site, and create and maintain a good internship atmosphere. Actively participate in various operations of accounting work, treat problems encountered in practice with modesty and prudence, be open-minded and eager to

12、 learn, and earnestly learn and master various knowledge and skills.Before the end of the internship, each student must fill in the internship report, including 1 internship appraisal form, daily internship diary, 11 internship weekly records, 2 internship monthly reports, and 1 internship summary.

13、After the internship is completed and returned to school, the internship exchange and discussion will be centralized.Through graduation practice, the students should have the ability of investigation and research, data collection, scheme comparison and demonstration, theoretical analysis and design

14、calculation, and pay attention to further cultivate the ability of application of computer, engineering drawing and writing instructions (Papers). Under the guidance of teachers, students should complete the required content and work independently on time.The assignment of graduation thesis shall in

15、clude the explanation and calculation related to practice and graduation thesis, which shall be complete in content, accurate in calculation, concise and clear in writing, neat in writing and neat in binding. It is not suitable to use a lot of manual calculation in calculation, and it is advocated t

16、o use computer technology to solve complex technical problems.The graduation thesis requires more than 10000 words. The thesis should strive to make the research plan and scheme reasonable, the argument correct, the argument reliable, the level clear, the article is reasonable, the writing is neat.T

17、he graduation thesis text shall be bound according to the standardized requirements.Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting forGraduation RequirementsPracticeSessionIdeological andPolitical IntegratedLevel ofSupportIndicesContentsOb

18、jective 1.Good humanistic quality and professional ethicsIndex 1. 3Identify and analyze accounting ethical issues in the business environment and propose appropriate solutionsSession 1Set up correct world outlook, outlook on life and values, understand professional ethics and normative conductMObjec

19、tive 2.Problem analysisabilityIndex3. 1、3. 2、3. 3:Master the basic knowledge and theory of company operation, and can find and analyze theSession?Hdeficiencies and problems in enterprise management from the perspective of accounting work. Master the knowledge and methods related to accounting, such

20、as financial management, taxation, auditing, asset evaluation, etc., and be able to analyze the problems in the work and put forward suggestions for improvement. Can establish analysis model combined with relevant data, and verify hypothesis and draw valid conclusions.Objective 3.Tool applicationcap

21、abilityIndex 7.2Master the data and modeling tools of accounting, and design and apply them according to specific tasks and projectsSession 3MObjective 4.Lifelong learningabilityIndex 12.2Familiar with the industry and professional development direction, understand the research focus of the discipli

22、neSession 4MII、Main Content of Practice SessionSession 1 ： Understand the main business scope and content of the internship unit, and master the development of various businesses of the internship unit. Through understanding the accounting system, we can understand the the latest development of acco

23、unting business and standards; understand the characteristics of accounting and supervision; understand the contents and responsibilities of accounting institutions and accounting positions. Use the accounting theory to explain and analyze the reality.Competence ： Comprehensive knowledge ability, Pr

24、oblem analysis ability, Decision making ability, Practical ability, Lifelong learning ability.Supporting for graduation requirements index 2 3、4、6、12Session 2： Understand the organizational structure and property rights system of institutions (including the enterprises, accounting firms, non-profit

25、organizations, etc.). To understand the department structure of accounting institution, and to compare the accounting organizational form of Chinese firms with the western international firms. Understand the current situation and reform trend of the property right system of the internship units. Use

26、 the theory of accounting, financial, management to explain and analyze the reality.Competence： Practical ability, innovation and entrepreneurship ability, Lifelong learning ability.Supporting for graduation requirements index 6、11 12Session 3： Understand the corporate governance structure, internal

27、 control, incentive and restraint mechanism of the internship unit. Including whether the organizational structure is sound, whether the responsibilities and authorities of each department are clear, whether the strict authorization and approval system is implemented, whether the independent account

28、ing and accounting system and internal audit system are sound, whether the internal incentive and constraint mechanism is unbalanced, and whether a scientific and efficient management information system is established. Use the theories of economics and management to explain and analyze the reality.

29、Understand the financial situation and human resource management of the internship unit. Through the understanding of the financial situation, there is a preliminary evaluation of the operating performance of the internship unit. Understand the concept of human resources, the current situation of hu

30、man resources management, talent allocation, training measures, talent flow, corporate culture, etc. Use the human capital theory to explain and analyze the reality.Competence： Practical ability, Career development ability, Lifelong learning ability.Supporting for graduation requirements index 6、10

31、12III Mode and Schedule of Practice SessionThe way of practice:Enter internship. In principle, a financial institution shall be selected, and students shall go deep into the basic departments of the accounting sector, such as business departments, offices, groups, etc. to understand the relevant sit

32、uation, and complete the internship content through observation, participation, consultation with specific personnel, etc.Read the practice materials. During the internship, students should read all kinds of materials of the internship unit according to the requirements of the internship outline, in

33、cluding the rules and regulations and guidelines of the accounting sector.Internship notes. During the practice, students should record the results of observation and reading, feelings, collected materials, charts, listening to the contents of the report, etc. in the practice notes. Internship notes

34、 are the main basis for students to write internship reports, and also an important aspect of checking students* internship.Internship report. At the end of the internship, students should submit a written internship report. The contents of the practice report mainly include: summarizing the content

35、s learned during the practice; analyzing and explaining the problems found in the practice, and putting forward the improvement measures and suggestions; summarizing the practice gains, and putting forward the improvement suggestions for the practice work. It includes:Time, unit and general situatio

36、n of the practice unit.Write down the business process, method, technology and means of the internship unit.This paper puts forward some suggestions on the problems and improvement of the practice units in carrying out various accounting businesses.Summarize the practice results and put forward sugg

37、estions for improvement of the practice work.Scattered practice, completion of graduation practice report.Schedule:The total time of internship is 11 weeks, and the actual effective days are 55 days. The specific time allocation is as follows:11 weeks of internship.Internship summary and exchange 1

38、dayIV、NotesPractice discipline:During the internship, students must obey the management of the internship instructor, abide by the national laws and regulations, observe the internship discipline and the relevant rules and regulations of the internship unit, and abide by the work and rest system and

39、 regulations formulated by the internship team (Group);Students who are unable to participate in the internship due to illness or business must go through the formalities of asking for leave. Those who ask for leave for one to three days shall be approved by the internship unit, and those who ask fo

40、r leave for more than three days shall be approved by the internship unit and the internship leading group of the college. Those who leave for illness or business for more than one third of the internship time shall not be evaluated for their internship results; those who leave the internship site w

41、ithout asking for leave shall be punished as absenteeism, and the internship results shall be treated as Failure handling;It is not allowed to occupy the practice time to carry out activities unrelated to the practice content;For students who violate the practice discipline or relevant rules and reg

42、ulations, the instructor shall timely educate them and order them to correct; for those who violate the discipline and cause adverse effects or serious consequences, they must immediately stop their practice and report to the college for handling;Pay special attention to personal safety and property

43、 safety in the process of practice. Abide by the operation regulations, strictly prohibit illegal operation; abide by the traffic rules, pay great attention to safety when crossing the road, riding, cycling.Precautions:The graduation internship is mobilized at the end of the first semester of senior

44、 high school. It is arranged by the college in a unified way. The department head is responsible for the implementation of each students internship instructor. During the internship, the internship instructor needs to keep in touch with the students, and be responsible for the specific guidance, sup

45、ervision and assessment of students* internship. Students, tutors and the Department of the college where the tutor is located shall contact the enterprises and institutions related to the major as the internship unit. In addition, the college will also assign itsown teachers to patrol.The outline o

46、f the internship report is as follows:The title of the internship report is internship report on XXX posts in XXX unit or internship report on XXX business in XXX unitThe main body of the internship report must include the following four aspects:Internship unit (natural situation) and post introduct

47、ion: firstly, the purpose of the internship is clearly stated, concise and clear about the theme; secondly, the full name, nature, scale, legal person, business, benefit, post name, post personnel status, post responsibility, post business process and other information of the graduation internship u

48、nit are required to be written; the emphasis should be placed on the introduction of internship posts.The content of the overall practice report must be related to the content of the major, and the number of words shall not be less than 2000. The introduction of the internship unit shall not be less

49、 than 200 words, and the post introduction shall not be less than 300 words.Internship content and process: it should be the focus of the internship report, with a length of no less than 1000 words, mainly describing the work content of oneself, requiring detailed content and clear level; focusing o

50、n the cultivation, exercise and improvement of practical ability and skills, but keeping a simple list in diary or accounting.Practice summary and experience: it should be the essence of the internship report, with no less than 500 words. This paper mainly talks about the practical problems encounte

51、red in the practice and puts forward solutions, which should be clear and logical; it focuses on the summary, experience and feelings of the practice content, especially the gap between the professional theory and practice it has learned and the direction it should strive for in the future.Thank you

52、: This is a thank you to the guidance teachers of the internship units and enterprises. It can be expressed in simple and comprehensive language.V、Assessment and Achievement Evaluation in PracticeCourseObjectives(Indices)Assessment ContentAssessment Formats and Proportion ( % )GradingDesignreportDes

53、ignAttitudeOperationAbilityAnalysisAbilityDefenseProportion(%)Objective 1(Index 2、3、4、6、12)Understand the operation process of accounting and supervision, know the accounting standards, and be familiar with the basic accounting process10101030Objective 2(Index6.11.12)Understand the accounting busine

54、sspractice, financial management businessprocess, and grasp the technical analysis10101030methodObjective 3(Index6.10.12)Understand the potential risks of accounting business, make clear and master the risk prevention in the accounting process101()2040Total100(Note: the assessment format1 is not lim

55、ited to those listed in the form, but is filled in according to the actual situation of the courses.)The assessment method and performance evaluation of practice are as follows:The internship results shall be assessed according to the five-level system of excellent, good, medium, pass and fail. The

56、results are considered in three aspects, of which 30% are internship notes, 30% are internship unit supervisors, and 40% are internship reports.Excellent: complete all the requirements of the internship outline, have rich practical materials in the internship report, make a comprehensive and systematic summary of the internship content, be able to use the learned theories to make in-depth analysis of some questions, and be able to put forward their own opinions, and be able to answer questions satisfactorily during the assessment, and perform well in the internship.Good: comp