会计专业教学大纲及主干课程 英文版_课程教学大纲英文版
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Syllabus of Accounting List of main courses: 1.Financial Management 2.Cost Accounting 3.Advanced Financial Accounting 4.Management Accounting 5.Accounting Computerization 6.Accounting Practice 7.Basic Accounting 8.Auditing 9.Intermediate Accounting
Syllabus of Financial Management Course Description
This 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.Textbook Textbook is the exam textbook related with Chartered Public Accountant Exam(CPA Exam)
Chapter One Summary of Financial Management Aims: 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 management Course content: 1.1 Goal of financial management 1.2 Content of financial management 1.3 Principle of financial management 1.4 Condition of financial management
Chapter Two Financial Statement Analysis Aims: This chapter describes basic theory, ratio and application of financial statement.Students 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 statement
Course content 2.1 Introduction of financial statement analysis 2.2 Basic financial ratio 2.3 Application of financial statement analysis
Chapter Three Financial Forecasting and Planning Aims: 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 growth rate
Course content 3.1 Financial forecasting 3.2 Growth rate and capital requirements 3.3 Financial budget
Chapter Four Financial Valuation Aims: Students are required to grasp concepts of time value, risk and return and cost effectivene Course content: 4.1 Time value of money 4.2 Bond valuation 4.3 Stock valuation 4.4 Risk and return
Chapter Five Investment Management Aims: 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 evaluation 5.2 Estimate of investment cash flow 5.3 Risk management of investment projects
Chapter Six Liquid Capital Aims: Students are required to grasp cash management, accounts receivable management and inventory management, working capital management and liquid capital
Course content: 6.1 Cash and Portfolio Management 6.2 Accounts receivable management 6.3 Inventory management
Chapter Seven Fund Raising Management
7.1 Common stock financing 7.2 Long-term debt financing 7.3 Short-term funding and working capital policy
Chapter Eight Dividend Distribution 8.1 Content of profit distribution 8.2 Procedure and means of dividend payment 8.3 Dividend distribution policy and internal financing 8.4 Stock dividend and stock split
Chapter Nine Capital Cost and Capital Structure 9.1 Capital cost 9.2 Financial leverage 9.3 Capital Structure
Chapter Ten Acquisition and Control 10.1 Mergers and acquisitions 10.2 Peeling and separation 10.3 Equity restructuring 10.4 Corporate control
Chapter Eleven Reorganization and liquidation 11.1 Financial restructuring 11.2 Company liquidation
Syllabus of Basic Accounting Chapter One Introduction to Accounting This chapter introduces accounting’s role in company, history and development of accounting;concept of accounting, 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 Principles Students are required to grasp accounting courses and account;accounting method and debit and credit accounting
Chapter Three Accounting of Basic Busine Students are required to master accounting and financing;purchase, production and sales;foreign investment and other busine accounting;return production and distribution.Chapter Four Accounting Documents This chapter touches on roles and types of accounting documents, filling and auditing;transfer and custody
Chapter Five Accounting Books This 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 definition and principle;requirements, methods and account disposal of costing.Chapter Seven Property Account This chapter touches on definition and principle;requirements, methods and account disposal of property account.Chapter Eight Final Account Adjustment This chapter touches on principles, content, account disposal of final account adjustment.Chapter Nine Financial Statements This 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 Flow 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 Accounting Students are required to know application of computer in accounting and accounting management on computer.Chapter Twelve Accounting Organization Students are required to know the meaning and requirement of accounting organization, accounting personnel, accounting order and accounting files.Syllabus of Intermediate Financial Accounting
Course Description This 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 busine transactions and go through the technical details of Generally Accepted Accounting Principles(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 discu why management, analysts and investors care about accounting.In addition, we will spend time talking about management’s incentives 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 accounting.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 addre 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 claes can be described as follows.Introductory Accounting teaches you the basic accounting for 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 reported 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)to compare and value firms.Chapter One Introduction Introduction of financial accounting, prerequisites and general principle of financial accounting;accounting elements and accounting equation
Chapter Two Currency Capital
Definition of currency capital, meaning and requirements of cash management;Cash-based busine 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 aets Definition and types of financial aets;financial aets check;financial aets impairment
Chapter Four Receivables Contents, valuation and accounting of receivables;content, checking and discount of bill receivable;Discount Notes due resale;other items check;Prepaid expenses check;Debt restructuring;Accounts receivable financing.Chapter Five Stock Definition 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 clearing
Chapter Six Long-term Equity Investments Definition and types of long-term equity investments;initial measurements of long-term equity investments;equity method of long-term equity investments
Chapter Seven Fixed Aets Definition and types of fixed aets;check of fixed aets;depreciation and repair of fixed aets;construction of fixed aets
Chapter Eight Intangible Aets and Other Aets Nature and types of intangible aets;valuation and amortization of intangible aets;transfer and check of intangible aets;deferred aets check and other aets check.Chapter Nine Current Liabilities Types and valuation of current liabilities;content and check of various current liabilities;other liabilities.Chapter Ten Long-term Liabilities Definition and types of long-term liabilities;long-term debt accounting;bonds payable accounting;long-term accounts payable;other long-term accounts payable accounting.Chapter Eleven Income, Cost and Profit Content of operating income;basic operating income accounting;taxes and additional valation and accounting;other operating balance accounting;period costs accounting;constitution and accounting of total profit;net profit;profit allocation
Chapter Twelve Equity Definition of equity and differences between equity and creditor interest;paid-in capital accounting;capital surplus accounting;reserve accounting;undistributed profit.Chapter Thirteen Financial Report
Concept and role of financial report;types of financial statements;the preparation requirements of financial outstanding;role and preparation of balance sheet;role and preparation of income statement;role and preparation of cash flow statement;financial statements schedule;calculation and evaluation of financial indicators.
