bacc001_accouning_degree(会计学大纲_本科学生适用)bacc001_accounting_degree(会计学大纲_本科学生适用).docVIP

COURSE SYLLABUS BACC001） Accounting for business Course Instructor: Cheng Min Email: chengmin2007@ Telephone NumberOffice Hour:8:00-16:00 1. Subject Information Course Classification: Required Course Prerequisite: Nil Credit points: 5 points 2. Class hours (compulsory) Lectures . . . . . . . . . (20 hours) Tutorials . . . . . . . . . (20 hours) Manual accounting experiments….. (10 hours) Independent study…… (6 hours per week) The subject is taught in lectures and tutorials. The lectures provide the structure of the topic area, discussion of the theory and some practical examples. Tutorials provide an opportunity to discuss ideas, ethical issues and make practical application of the theory. The tutorial is not meant to be a forum for teachers to provide students with “Model answers.” Tutorials are focused on helping students to solve problems they have encountered and on applying concepts introduced in the previous lecture. Students are invited to ask questions and contribute to their own clarification of the materials being studied. Manual experiments are aimed at improving students’ capabilities of practically applying accounting knowledge. 3. Compulsory Textbook Accounting, Horngren/Harrison/Oliver, Pearson International version ISBN-13:978-0-13-609342-8 4. Course content This subject equips students with the broad and basic knowledge and skills to deal with accounting information systems in the business environment and is also a foundation for further study in accounting. The content is structured into 10 weekly lecture and tutorial sessions covering the following topics: Accounting and the business environment Recording business transactions The adjusting process Completing the accounting cycle Merchandising operations Merchandise inventory Internal control and cash Receivables Plant assets and Intangibles Current liabilitie