《PrinciplesofAccounting》课程教学大纲(1).docx

OverseasChineseCollege–CourseSyllabusPagePAGE1ofNUMPAGES7

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

Fall(Freshman)

CourseName

PrinciplesofAccounting

CourseCode

FA101

CourseType

?GeneralEducation(Required)?GeneralEducation(Elective)

?ProfessionalCourse(Required)?ProfessionalCourse(Elective)

?BasicDisciplinaryCourse

CourseCredits

3

CourseHours

48

Prerequisites

None

Instructor

ContactInformation

OfficeHour

LearningCentre

Grade/Section

CourseTime/Place

Textbook

JohnJ.Wild,KenW.Shaw,BarbaraChiappetta.FundamentalAccountingPrinciples,21stEdition.ChinaRenmingUniversityPress,Beijing,ISBN978-7-300-18314-5.

ReferenceBook

1.JamiePratt.FinancialAccountinginanEconomicContext,9thEdition.WileyPress,ISBN978-1-118-58255-8.

2.RobertN.Anthony.Accounting,13thEdition.McGraw-HillEducation–Europe,ISBN978-0-071-28909-2.

CourseDescription

Accountingisaninformationsystembasedongenerallyacceptedaccountingprinciples.Itinvolvestherecordingandprocessingofbusinesstransactions,andthecommunicationofthisinformationtostakeholders.PrinciplesofAccountsisdesignedtoprovidestudentswithameaningfulbasicintroductiontofinancialaccountingandtodevelopanappreciationofthedisciplineofaccounting.Itisgroundedinpreparing,communicatingandusingfinancialinformation,andappreciatingtheneedforethicalconduct.Thesubjectplacesemphasisontheunderstandingandapplicationofaccountingknowledgetodeveloplifelongskillsandvaluesthatwillbeofvalueintheincreasinglycomplexworldofbusiness.

StudentLearningObjectives

Afterlearningthiscourse,thestudentswillbeableto:

Knowledge:

?explainthegeneralenvironmentthataccountingoperatesin,particularlyaboutthestakeholders,

professionalethics,businesscontextandaccoun