国际会计学（北京交通大学）.pdf

ADVANCED ACCOUNTING 高级会计学 ACCOUNTING DEPARTMENT SCHOOL OF ECONOMICS MANAGEMENT Prepared by Ma Zhong Version 2.0 2003 Introduction to This Course Advanced Accounting Main Contents Other Information Contents Prepared by Ma Zhong Version 2.0 2003 Other course information Introduction Teaching Aim Study Guide Program Demand Course Emphasis The Teacher Reference Books back Prepared by Ma Zhong Version 2.0 2003 Introduction  This course, Advanced Accounting, is designed for financial accounting courses above the intermediate level. The daily business press carries many stories about • the merger and acquisition mania of multi- corporate entities, • the foreign activities of multinational firms, Prepared by Ma Zhong Version 2.0 2003 Introduction • the operations of governmental and nonprofit entities, • and other topics. Accountants must know how to deal with the accounting and reporting ramifications of these events.  Teaching time: 32—48 hour back Prepared by Ma Zhong Version 2.0 2003 Teaching Aims To close tie between accounting theory and practice To show the recent developments in the special problems of advanced accounting Prepared by Ma Zhong Version 2.0 2003 Teaching Aims To increase students’ professional career judgement ability To increase students’ abilities to be qualified higher level accountants and consultants in p