《Accounting(会计学基础)》教学大纲-英文.docVIP

PAGE PAGE 14 Course Syllabus for Accounting Prepared by：Yaqin Song School Approved by: Prepare time: 15-7-2011 Part 1 Course Information 1. General information (1) Course Code: 102040 (2) Attributes: Compulsory, Elementary course of subject Credit Value: 4 Credits Total Teaching Hrs: 72 hrs (3) Target Audience: Students of Accounting Major (Sino-Australia Project) (4) Pre-requisite for: Accounting (Financial), Accounting (Systems), Accounting (Statement Analysis), Accounting (External Reporting), Accounting (Auditing) 2. Course description As an introductory course, this course is designed to enable students to build a foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as for the study of related courses in the accounting curriculum. It addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process. This course consists of fourteen lessons：Accounting in business，Analyzing and recording transactions, Adjusting accounts and preparing financial statements, Completing the accounting cycle, Accounting for merchandising operations, Inventories and cost of sales, Accounting information systems, Cash and internal controls, Accounting for receivables, Plant assets, natural resources, and intangibles, Current liabilities and payroll accounting, Long-term liabilities, Investments, and Accounting for corporations. 3. Leaning objectives The broad aims of the course are to provide students with a sound introduction to the: ? general concepts of financial accounting ? procedures used in the preparation of financial statements ? use of accounting information in managerial and financial decision making ? various ethical considerations in accounting ?development of analytical and problem solving skills 4. Teaching team Course controller: Miss Yaqin Song, Master of Management, CPA, Lecturer of Accounting Contact details: Of