《会计学》-课程教学大纲.docVIP

PAGE PAGE 17 《 会计学》课程教学大纲 一、课程基本信息 课程代码课程名称：会计学 英文名称：Accounting 课程类别：专业课 学 时：72学时(54学时) 学　　分：4学分(3学分) 适用对象: 《会计学》是除会计学专业、财务管理专业、审计学专业、财税专业外，其他经济管理专业、金融专业、贸易专业、商务专业、信息系统专业等的必修课，也是法学专业、外语专业开设的一门选修课程。 考核方式：闭卷笔试。本课程的成绩考核包括平时作业和期末考试两部分，其中平时考核成绩占课程总成绩的30%（含作业、出勤、课堂参与），期末考试成绩占课程总成绩的70%。 先修课程：数学、统计学、管理学、 二、课程简介 《会计学》是高等院校管理类、经济类本科非会计专业必修课程。本课程依据《企业会计准则》和《企业会计制度》，根据非会计专业的教学目的、教学特点应具备的会计知识为出发点，不仅介绍了会计基本理、基本方法，更注重介绍了会计信息的意义、会计信息的取得和使用。本课程主要内容包括三部分：一是会计基本理论及会计相关法规体系,二是会计核算的基础知识和会计核算方法在企业经济活动中的应用,三是会计要素的确认、计量记录和报告的原理及方法。会计作为一个经济信息系统和国际通用的商业语言，其所提供的信息是企业管理层据以决策所必不可少的重要组成部分，是从事经济和管理工作人员所必须掌握的一门专业理论知识和技能的学科。 “Accounting” is a compulsory course to the undergraduates who are not Accountings but the Management’s or Economy’s profession in the Institution of higher learning． This course accords to “Enterprise Accounting Criterion and Enterprise Accounting Systems, and begins with the accounting professional knowledge according to the specialized teaching purposes and characteristics which is not accounting． It introduces the accounting’s basic theories and methods, what’s more , it pays attention to introducing the meaning ,the obtaining and the use of accounting information． The main content of this course includes three parts: Firstly, the Accounting basic theories and relevant regulation systems; Secondly, the rudimentary knowledge about Accounting check and calculation, and the application of the accounting methods in enterprises economic activities; Thirdly, the principles and methods of Accounting elements’ affirming, measuring, recording and reporting． The accounting, as an economic information system and internationally agreed commercial language, offering the information which is essential and important components to making policy of administration and supervision by authorities of the enterprises． Therefore, accounting is the essential course including the professional theories and skills grasped by the staffs who are engaged in economy or manag