Course【课程名称】: Accounting

Course Description【课程简介】:

This course is an introductory course in the discipline of accounting. It is also a professional basic course in economics and management. It is the basis for learning intermediate financial accounting, cost accounting, management accounting, and financial management. For other majors, this course is a way to understand the basic theories and basic methods of accounting, help to improve students' professional knowledge structure, and expand students' knowledge. It mainly introduces the basic theory, basic methods and basic skills of accounting. Including the meaning of accounting, objects, accounting methods, basic premise and general principles, accounting elements and accounting equations and other basic theory explained; elaborated accounting subjects and set up accounts, lending double entry bookkeeping, cost calculation and property inventory and other basic methods; A comprehensive introduction of the basic skills such as the filling of accounting documents, the registration of books, and the preparation of accounting statements.

Objectives【课程目标】:

Through the study of this course, students should be able to proficiently master the basic concepts of accounting, basic theory and accounting processing, have the basic skills and professional skills to handle accounting, and have the basic ability to analyze and use accounting information.

Course Content【课程内容\课程大纲】:

1.Basic Concepts
2.Balance Sheet Changes; Income Measurement
3.Accounting Records and Systems
4.Revenues and Monetary Assets
5.Expense Measurement; The Income Statement
6.Inventories and Cost of Sales
7.Noncurrent Assets and Depreciation
8.Liabilities and Equity
9.Statement of Cash Flows
10.Analysis of Financial Statements
11.Nonprofit Financial Statements
12.International Financial Reporting Standards (IFRS)

【课程名称】:会计学

【课程介绍】:

本课程是会计学科的入门课程，也是经济管理类专业的基础课程。它是学习中级财务会计、成本会计、管理会计和财务管理等课程的基础。对于其他专业，本课程可以帮助学生了解会计基本理论和基本方法，有助于完善学生的专业知识结构，扩大学生的知识面。本课程主要介绍会计的基本理论、基本方法和基本技能。教学主题包括会计的涵义、对象、核算方法、基本前提和一般原则、会计要素和会计等式等基本理论；会计科目和设置账户、借贷复式记账、成本计算和财产清查等基本方法；会计凭证的填制、账簿的登记和会计报表的编制等基本技能。

【课程目标】:

通过本课程的学习，学生应能够熟练掌握会计基本概念、基础理论与账务处理的基本知识，具备处理会计业务的基本技能和专业技能，具备基本的分析和利用会计信息的专业能力。

【课程内容\课程大纲】:

1.基本概念
2.资产负债表的变更：收入的核算
3.会计记录和系统
4.营业收入和货币资产
5.费用的核算：损益表
6.存货和销售成本
7.非流动资产和折旧
8.负债和权益资本
9.现金流量表
10.财务报表分析
11.非营利性财务报表
12.国际财务报告标准