會計專業(yè)教學大綱及主干課程 英文版

1、Syllabus of AccountingList of main courses:1. Financial Management2. Cost Accounting3. Advanced Financial Accounting4. Management Accounting5. Accounting Computerization6. Accounting Practice7. Basic Accounting8. Auditing9. Intermediate AccountingSyllabus of Financial ManagementCourse Description Th

2、is course is a backbone course of specialty of Accounting Computerization, and it provides students a overall knowledge of theory, methods and practical skills on financial management, and lays a hard basis for future work.TextbookTextbook is the exam textbook related with Chartered Public Accountan

3、t Exam (CPA Exam) Chapter One Summary of Financial ManagementAims:This chapter touches on the basic principles of financial management; students are required to grasp the definition, goals, principles and methods of financial management. Key points and difficulties:Concept and goals of financial man

4、agementCourse content:1.1 Goal of financial management1.2 Content of financial management1.3 Principle of financial management1.4 Condition of financial managementChapter Two Financial Statement AnalysisAims:This chapter describes basic theory, ratio and application of financial statement. Students

5、are required to grasp goal, methods, principles and some indexes of statement analysis.Key points and difficulties:Basic ratio of finance and application of financial statementCourse content2.1 Introduction of financial statement analysis2.2 Basic financial ratio2.3 Application of financial statemen

6、t analysisChapter Three Financial Forecasting and PlanningAims:This chapter describes financial forecasting and financial budget. Students are required to grasp means of financial forecasting and depreciation of the financial budget.Key points and difficulties:Containing growth rate and sustainable

7、growth rateCourse content3.1 Financial forecasting3.2 Growth rate and capital requirements3.3 Financial budgetChapter Four Financial ValuationAims:Students are required to grasp concepts of time value, risk and return and cost effectivenessCourse content:4.1 Time value of money4.2 Bond valuation4.3

8、Stock valuation4.4 Risk and returnChapter Five Investment ManagementAims:Students are required to means of investment projects evaluation, estimate of investment cash flow and risk management of investment projects.Course content:5.1 Basic means of investment projects evaluation5.2 Estimate of inves

9、tment cash flow5.3 Risk management of investment projectsChapter Six Liquid CapitalAims:Students are required to grasp cash management, accounts receivable management and inventory management, working capital management and liquid capitalCourse content:6.1 Cash and Portfolio Management6.2 Accounts r

10、eceivable management6.3 Inventory managementChapter Seven Fund Raising Management7.1 Common stock financing7.2 Long-term debt financing7.3 Short-term funding and working capital policyChapter Eight Dividend Distribution8.1 Content of profit distribution8.2 Procedure and means of dividend payment 8.3

11、 Dividend distribution policy and internal financing8.4 Stock dividend and stock splitChapter Nine Capital Cost and Capital Structure9.1 Capital cost9.2 Financial leverage9.3 Capital StructureChapter Ten Acquisition and Control10.1 Mergers and acquisitions10.2 Peeling and separation10.3 Equity restr

12、ucturing10.4 Corporate controlChapter Eleven Reorganization and liquidation11.1 Financial restructuring11.2 Company liquidationSyllabus of Basic AccountingChapter One Introduction to AccountingThis chapter introduces accountings role in company, history and development of accounting; concept of acco

13、unting, functions and objectives of accounting; basic presumption and principles of accounting; basic elements, equation and Accounting methods of accounting.Chapter Two Account Settings and Lending PrinciplesStudents are required to grasp accounting courses and account; accounting method and debit

14、and credit accounting Chapter Three Accounting of Basic BusinessStudents are required to master accounting and financing; purchase, production and sales; foreign investment and other business accounting; return production and distribution.Chapter Four Accounting DocumentsThis chapter touches on role

15、s and types of accounting documents, filling and auditing; transfer and custodyChapter Five Accounting BooksThis chapter touches on meaning and types; opening motive and setting; posting and trial balance; reconciliation, checkout and wrong account.Chapter Six Costing This chapter touches on definit

16、ion and principle; requirements, methods and account disposal of costing. Chapter Seven Property AccountThis chapter touches on definition and principle; requirements, methods and account disposal of property account.Chapter Eight Final Account AdjustmentThis chapter touches on principles, content,

17、account disposal of final account adjustment.Chapter Nine Financial StatementsThis chapter requires students to grasp the meaning, function, content, type, editing procedure and editing requirements, meanwhile, it focuses on three main statements, that is, Balance Sheet, Income Statement and Cash Fl

18、ow Statement.Chapter Ten Procedure of Accounting This chapter introduces the procedures of accounting(Accounting Certificate, Subject Summary, Summary of Accounting Documents, Journal Ledger and Multi-column Journal)Chapter Eleven Application of Computer in AccountingStudents are required to know ap

19、plication of computer in accounting and accounting management on computer.Chapter Twelve Accounting OrganizationStudents are required to know the meaning and requirement of accounting organization, accounting personnel, accounting order and accounting files.Syllabus of Intermediate Financial Account

20、ingCourse DescriptionThis course is designed to help students develop an in-depth understanding of financial accounting and reporting. For each topic covered in the course, we first describe the underlying business transactions and go through the technical details of Generally Accepted Accounting Pr

21、inciples (GAAP). After doing this, we then see how these transactions are reported in the financial statements. Aside from learning the accounting rules, we will also discuss why management, analysts and investors care about accounting. In addition, we will spend time talking about managements incen

22、tives and how their incentives can influence the decisions and estimates they make when reporting their financial results. There are two key goals in this course. The first goal is to learn how the numbers reported in the financial statements are produced. This requires you to learn the details of a

23、ccounting. The second goal is to learn how to interpret the numbers being reported in the financial statements. This requires you to be able to back out the journal entries that management made to report the numbers in the financial statements. After doing this, you will be better equipped to addres

24、s whether there are any distortions in the financial statements, and if so, how to remove these distortions. To give you some perspective of how this course fits into the Accounting Course sequence, the classes can be described as follows. Introductory Accounting teaches you the basic accounting for

25、 each of the items on the balance sheet and income statement. Intermediate Accounting expands your knowledge so that you can understand the footnotes to the financial statements. It also focuses on actual financial statements and helps you learn the latitude management has in producing the numbers r

26、eported in the financial statements. The third course in the accounting sequence is Financial Statement Analysis (ACC318) where you use your understanding of the financial statements and the footnotes along with other information (plus what you have learned in finance/corporate strategy/marketing) t

27、o compare and value firms.Chapter One IntroductionIntroduction of financial accounting, prerequisites and general principle of financial accounting; accounting elements and accounting equationChapter Two Currency Capital Definition of currency capital, meaning and requirements of cash management; Ca

28、sh-based business procedures and documents; setting and entry of cash journal; cash check; meaning and requirement of bank deposit management; setting and entry of bank deposit journal; deposit check; transfer clearing; contents and account disposal of transfer clearing.Chapter Three Financial asset

29、sDefinition and types of financial assets; financial assets check; financial assets impairmentChapter Four ReceivablesContents, valuation and accounting of receivables; content, checking and discount of bill receivable; Discount Notes due resale; other items check; Prepaid expenses check; Debt restr

30、ucturing; Accounts receivable financing.Chapter Five StockDefinition and category of stock, Recorded value of stock; goal of stock accounting; real cost of stock; planning cost of stock; valuation of stock; cost of stock and market method; easily consuming cheap goods check; packaging check; stock c

31、learingChapter Six Long-term Equity InvestmentsDefinition and types of long-term equity investments; initial measurements of long-term equity investments; equity method of long-term equity investmentsChapter Seven Fixed AssetsDefinition and types of fixed assets; check of fixed assets; depreciation

32、and repair of fixed assets; construction of fixed assetsChapter Eight Intangible Assets and Other AssetsNature and types of intangible assets; valuation and amortization of intangible assets; transfer and check of intangible assets; deferred assets check and other assets check.Chapter Nine Current LiabilitiesTypes and valuation of current liabilities; content and check of various current li