会计学课程教学大纲(英文)_会计学课程教学大纲

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Subject name 课程名称 Information Subject Description 课程描述

Resources Prescribed Resources 指定资源

Aement 评价

Task Ordinary exam Final Exam 最终成绩

Principles of Accounting

Course Code: 01510105 Course Type: Required Credit:3 This course is designed for freshmen of Principles of Accounting，The students will have the general view of accounting principle and operation, and accounting fields through studying this course.In addition, this helps to establish a basic knowledge framework for the follow-up courses and lay the foundation for future learning and scientific research.ORESRIBED TEXT： 规定教材

Basic accounting, Zhu Xiaoping , Renmin University of China Publishing House,2012.This text is available from the University Bookshop.Reference books: 参考书

Principles of Accounting, John J.Wild, Renmin University of China Pre,2009.Principles of Accounting, James M.Reeve, Carl S.Warren, Renmin University of China Pre,2010.Eentials of Accounting(Thenth Edition),Lcilic K.Britnor,Robert N.Anthony,QinghuaUniversity Pre ,2010

Exam

Weight 比重 Date 日期 Learning Outcomes 学习成绩 30% Week1to15

70%

Exam Week 考试周All Topics Weekly and Topic Outline Week/Module 周 Week 1 Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 Week 13 Week 14 Week 15

周计划和内容大纲

Topic 内容主题

Description 提要简述

Accounting Theory Introduction to the development, connotation and application of Accounting

Accounting Elements Accounting Elements and Accounting Equation

Accounting Accounts Accounts and their structure、claification

Meaning of Debit and Credit The rules of Meaning of debit and credit, Accounting entries;parallel registration of general ledger and subsidiary ledgers

Application of debit and credit Accounting of Raise funds busine ang Procurement Busine Application of debit and credit Accounting of Production busine Application of debit and credit Accounting of Sales Application of debit and credit Accounting of Profit

Accounting Documents Original documents、Accounting vouchers

Accounting Books The kings of Accounting Books,The set-up of books ,The registration rules of books

Property inventory

The types and methods of Property inventory, Accounting treatment Accounts proceing procedures Accounting vouchers handler ,Summary Table account handler,and so on Financial Statements The balance sheet:format,content,methodology Financial Statements Income Statement: format,content,methodology Final exam

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