会计专业教学大纲及主干课程英文版.docVIP

Syllabus of Accounting List of main courses: Financial Management Cost Accounting Advanced Financial Accounting Management Accounting Accounting Computerization Accounting Practice Basic Accounting Auditing 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: Goal of financial management Content of financial management Principle of financial management 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 v