《金融会计》-课程教学大纲.docVIP

PAGE PAGE 15 《金融会计》课程教学大纲 一、课程基本信息 课程代码：020092 课程名称：金融会计 英文名称：Finance Accounting 课程类别：专业课 学 时：32学时 学　　分：2学分 适用对象：会计学专业、财务管理学专业、审计学专业 考核方式：考试、考查 先修课程：初级财务会计学（或会计学）、金融学 二、课程简介、 《金融会计》是高等院校会计学专业、财务管理专业和审计学专业的专业课。由于金融业不但包括银行业，还包括非银行金融机构，如证券公司、保险公司、信托投资公司、金融租赁公司等等。而作为一门仅安排2学分的课程，由于课时有限，所以只能限定在银行会计的范围。为此，《金融会计》课程主要系统阐述银行会计的基本理论、基本知识和基本技能。而银行会计按现行知识归属习惯，既包括中央银行会计，又包括商业银行会计，在周2的学时内也难于完成，因此本课程将重点述及商业银行会计的内容。 商业银行会计分为银行业务会计和财务会计两个基本部分，授课时间主要安排在业务会计部分，主要包括商业银行的存款、贷款、转账结算、作为转账结算渠道的联行往来和金融机构往来、外汇的存、贷、转业务等的会计处理。 由于银行的业务涉及到全社会大至国家、小到个人的各个方面，而且银行业务又都是由银行会计操作完成的，所以银行会计是一门政策性、业务性、技术性较强的课程。学生通过学习银行会计，就等于掌握了银行业务，就懂得了什么是银行。由此，可为学生毕业后从事银行业务操作和银行经营管理打好扎实的基础。 《 Financial Institution Accounting》 is a specialized? course to the college students whose specialty are accounting and financial management and auditing etc., which should include bank and nonbank institution accounting. We must limit that in bank accounting because only two credit hours. Therefore the course mostly expatiate basic theory, knowledge and skill of banking accounting. Moreover according to present practice, banking accounting include commercial bank as well as central bank, which isn’t else completed in two periods each week. So the course should emphases commercial bank accounting. Commercial bank accounting includes two sets that are operational accounting and financial accounting. Operational accounting will be taught face-to-face. Which include deposit, saving, providing a loan, settlement and come-and-go between financial institutions, dealing with foreign exchange etc.. Commercial bank accounting is a course that has some characters of policy, operation and skill, because the commercial bank operation relates to whole society and all of that will be operated by accountants. So students will understand bank so long as they manage commercial bank accounting .The course will establish a basis for students looking for work to bank. 三、课程性质与教学目的 《金融会计》是会计学专业的专业必修课、财务管理专业和审计学专业的选修课。《金融会计》课程教学目的是：通过本课程的教学，使学生能够掌握