资源描述：
《《Accounting(会计学基础)》教学大纲-英文》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、CourseSyllabusforAccountingPreparedby：YaqinSongSchoolofAccountingApprovedby:Preparetime:15-7-201134Part1CourseInformation1.Generalinformation(1)CourseCode:622510010 (2)Attributes:Compulsory,ElementarycourseofsubjectCreditValue:4CreditsTotalTeachingHrs:72hrs(3)T
2、argetMajor:SchoolofInternationalTradingandFinance(4)Pre-requisiteCourse:None2.CoursedescriptionAsanintroductorycourse,thiscourseisdesignedtoenablestudentstobuildafoundationofknowledgeandskillsinpreparationfortheothercoursesinfinancialaccounting,aswellasforthest
3、udyofrelatedcoursesintheaccountingcurriculum.Itaddressesnotonlythetechnicalandproceduralaspectsofpreparingexternalfinancialstatementsbutalsotheconceptsandprinciplesoftheaccountingprocess.Thiscourseconsistsoffourteenlessons：Accountinginbusiness，Analyzingandrecor
4、dingtransactions,Adjustingaccountsandpreparingfinancialstatements,Completingtheaccountingcycle,Accountingformerchandisingoperations,Inventoriesandcostofsales,Accountinginformationsystems,Cashandinternalcontrols,Accountingforreceivables,Plantassets,naturalresour
5、ces,andintangibles,Currentliabilitiesandpayrollaccounting,Long-termliabilities,Investments,andAccountingforcorporations.3.LeaningobjectivesThebroadaimsofthecoursearetoprovidestudentswithasoundintroductiontothe:•generalconceptsoffinancialaccounting•proceduresuse
6、dinthepreparationoffinancialstatements•useofaccountinginformationinmanagerialandfinancialdecisionmaking•variousethicalconsiderationsinaccounting•developmentofanalyticalandproblemsolvingskills344.TeachingteamCoursecontroller:MissYaqinSong,MasterofManagement,CPA,
7、LecturerofAccountingContactdetails:OfficeRoom503,MinzhiBuildingTel025-58318550Emailsongyaqin@nau.edu.cn5.ResourcesforteachingandlearninglMaintextJohnJ.Wild，PrinciplesofAccounting(19thEdition),ChinaRenminUniversityPress,July2009lReference1.JohnHoggett,LewEdwards
8、,JohnMedlin,MatthewTilling,Accounting(7thEdition),JohnWiley&SonsAustralia,Ltd,20092.CarlS.Warren,JamesM.Reeve,PhilipE.Fess,Accounting,South-Western,2002lOtherResourcesStuden
