一、课程基本信息BasicCourseInformation.docVIP

一、课程基本信息Basic Course Information 课程代码ourse Code:：课程名称： 学时： 学 分Credit Points： 3学分 面向对象Compulsory Course for Accounting 开课院系aculty：ccounting Department 二、课程简介Course Description （一）课程性质Course Type 财务会计是为会计、财务管理、审计专业开设的专业核心课。该门课程旨在给学生建立财务会计的概念框架体系，介绍财务会计的四大假设，复式记账、权责发生制、现金收付实现制，重点围绕会计六大要素，资产、负债、所有者权益、收入、费用、利润进行确认、计量、记录和报告。让学生切实理解会计是一个旨在给决策者提供有用信息的信息系统。 Financial accounting is a professional course for students who major in Accounting, Financial Management and Auditing. It describes a conceptual frame of accounting, introduces 4 accounting assumptions, double entry accounting, accrual basis and cash basis. It focuses on 6 accounting elements’ identification, measurement, record and reporting, 6 accounting elements include assets, liabilities, owner’ equity, revenues, expenses and profits. Let students understand accounting is an information system for investors to make decisions. （二）课程理念与设计思路Curriculum Philosophy and Design Ideas 记录只是会计循环中的一个步骤，由于信息技术的快速发展，数据分析能力更加重要。这门课程中，培养学生对数据的分析兴趣更加重要。由于财务会计是会计专业学生的第一门专业核心课程，学生对学科没有任何专业认识。所以，学期之初，培养学生的专业兴趣非常困难。但随着课程的进行，通过老师大量案例的讲解，学科兴趣建立起来之后，教学将变得越来越轻松。对于每一笔分录，要让学生知道分录背后的意义，反映了企业一笔什么样的经济业务活动，在财务报表中如何列示。由此，学生对数据的兴趣慢慢建立起来，记录也变得容易，为后续课程的学习打好基础。除此之外，从审计的角度，如何去理解会计也是本门课程的教学目标。 Recording is one of a process of accounting cycle, due to technology development, date analysis ability is more important. In this course, cultivating students’ data analysis interests is the key. Firstly, because students don’t have any knowledge about accounting, cultivating interesting may be very difficult for each student. Gradually, when many cases are induced into the class by the teachers, major interesting is set up, course will be performed easily. For students, reading data in the financial statements is common. Recording is very easy, but the meaning behind the data is the importance. Finally, from the viewpoint of auditing, how to understand and learn accounting is our teaching goal. 课程衔接Curriculum Continuity 1、先行课程Prerequisites （1）宏观