会计学课程教学大纲(英文)

1、Subject name课程名称PrinciplesofAccountingInformationCourse Code: 01510105Course Type: RequiredCredit:3Subject DescriptionThis course is designed for freshmen of Principles of Accounting，课程描述The students will have the general view of accounting principle and operation, and accounting fields throughstudy

2、ing this course. In addition, this helps to establish a basic knowledge framework for the follow-up courses andlay the foundation for future learning and scientific research.ResourcesORESRIBED TEXT ： 规定教材Prescribed ResourcesBasic accounting,Zhu Xiaoping , Renmin University of China Publishing House,

3、2012.指定资源This text is available from the University Bookshop.Reference books: 参考书PrinciplesofAccounti ng, John J.Wild, Renmin University of China Press,2009.PrinciplesofAccounting, James M.Reeve, Carl S.Warren, Renmin University of China Press,2010.Essentials of Accounting (Thenth Edition),Lcilic K.

4、Britnor,Robert N. Anthony,QinghuaUniversity Press ,2010Assessment 评价ExamTaskWeight 比重Date 日期Learning Outcomes 学习成绩Ordinary exam30%Week1to15100Final Exam 最终成绩70%Exam Week 考试周All TopicsWeekly and Topic Outline周计划和内容大纲Week/Module 周Topic 内容主题Week 1Accounting TheoryWeek 2Accounting ElementsWeek 3Accounti

5、ng AccountsWeek 4Meaning of Debit and CreditWeek 5Application of debit and creditWeek 6Application of debit and creditWeek 7Application of debit and creditWeek 8Application of debit and creditWeek 9Accounting DocumentsWeek 10Accounting BooksWeek 11Property inventoryWeek 12Accounts processing procedu

6、resWeek 13Financial StatementsWeek 14Financial StatementsWeek 15Final examDescription提要简述Introductiontothedevelopment, connotationandapplicationofAccountingAccounting Elements andAccounting Equation Accounts and their structure 、classificationThe rules of Meaning of debit and credit, Accounting entr

7、ies ;parallel registration of general ledger and subsidiary ledgersAccounting of Raise funds business ang Procurement BusinessAccounting of Production businessAccounting of SalesAccounting of ProfitOriginal documents、Accounting vouchersThe kings of Accounting Books,The set-up of books ,The registrationrules of booksThe types and methods of Propertyinventory, Accounting treatmentAccounting vouchers handler ,Summary Table account handler,