政府与非营利组织会计课程教学大纲模版英文版

1、Syllabus of Accounting for Government and Nonprofit OrganizationsCourse Name：Accounting for Government and Nonprofit Organizations Course Code： Credits：2.0 Total Credit Hours：32 Lecture Hours：32 Experiment Hours：0 Programming Hours：0 Practice Hours：0Total Number of Experimental (Programming) Project

2、s 0 , Where, Compulsory ( 0 ), Optional ( 0 ).School：Business School Accounting Department Target Major：Accounting、Course Nature & AimsThe Accounting for Government and Nonprofit Organizations course is a professional elective course for the accounting profession. The government and nonprofit organi

3、zation accounting are a branch of accounting corresponding to corporate accounting. Methods and accounting practices. The purpose of this course is to train students to understand the accounting theories of government and non-profit organizations, and be proficient in applying accounting standards t

4、o comprehensively analyze and solve accounting problems. The basic teaching tasks of the course and the main teaching objectives that should be achieved:1. Students are required to understand the basic theory of government and non-profit organization accounting;2. Students are required to master the

5、 basic accounting methods of government and non-profit organizations, and be familiar with the accounting practices of government and non-profit organizations;3. Students are required to go through systematic study to lay a good foundation for the accounting work of government and non-profit organiz

6、ations.、Course Objectives1. Moral Education and Character Cultivation.As one of the two branches of modern accounting, the government and non-profit organization accounting and corporate accounting have equal importance. Government and nonprofit organization accounting are an accounting professional

7、 course with both theory and application. Its theory is reflected in the discipline is based on a set of accounting theory and accounting standards, and its application is reflected in the accounting information is the government and non-profit organizations. In addition to the important information

8、 that is indispensable for resource allocation, the quality of information depends on the level of existing accounting theory. The professional ethics of accounting practitioners is also a decisive factor in ensuring the quality of accounting information. In this course, the entire process of accoun

9、ting ethics and accounting professional ethics should be run through this professional education. Students must correctly understand the original intention of learning government and non-profit organization accounting standards and government and non-profit organization accounting theory to better s

10、erve our society Modernization.2.Course ObjectivesThrough the study of this course, students quality, skills, knowledge and ability：Objective 1. Students have the knowledge to apply the accounting theories and accounting standards of the government and nonprofit organizations to understand the accou

11、nting problems of government departments, public institutions and nonprofit organizations, as well as the knowledge of different financial accounting problems of the same type of organization. (graduation requirements indicators 1, 2, 5)Objective 2. Students master the skills of applying relevant ac

12、counting standards to solve practical problems in the accounting field of government departments, institutions and non-profit organizations. (graduation requirements indicators 1, 3, 4, 5) Objective 3. Students have the comprehensive ability to apply relevant accounting theories to summarize, analyz

13、e and solve accounting problems in government departments, institutions and non-profit organizations (graduation requirements indicators 1, 2, 4, 10, 12) Objective 4. Students possess professional qualities that understand the accounting discipline system and cutting-edge development dynamics of gov

14、ernment and nonprofit organizations (graduation requirements indicators 1, 10, 11、12)3. Supporting for Graduation RequirementsThe graduation requirements supported by the teaching objectives of this course are as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsI

15、ndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 1Master the basic theory and knowledge of accounting1.2.3Index point 1. Humanistic quality and professional ethicsIndicator point 2. Comprehensive knowledge and abilityIndex point 5. Pr

16、ofessional competenceAccounting theory and accounting standardsHObjective 2Accounting analysis method and practical operation ability1.3.4.5Index point 1. Humanistic quality and professional ethicsIndicator point 3. Ability to analyze problemsIndex point 4. Decision making and judgment abilityIndex

17、point 5. Professional competenceAccounting recognition, measurement and recordHObjective 3Comprehensive ability to solve accounting problems1.2.4.10.12Index point 1. Humanistic quality and professional ethicsIndicator point 2. Comprehensive knowledge and abilityIndex point 4. Decision making and jud

18、gment abilityIndicator point 10. Vocational development abilityIndicator point 12. Lifelong learning abilityUsing accounting standards to analyze problemsMObjective 4Understand the theoretical frontier and development of the discipline1.1011.12Index point 1. Humanistic quality and professional ethic

19、sIndicator point 10. Vocational development abilityIndicator point 11. Innovation and entrepreneurship abilityIndicator point 12. Lifelong learning abilityUnderstanding the development of accounting theory and the significance of the revision of accounting standardsL、Basic Course Content This course

20、 is divided into two parts. The first part is the accounting basis of government and non-profit organizations, mainly introducing the basic theory, basic methods and financial budget management system of government and non-profit organizations accounting. This part consists of three chapters, namely

21、: Overview of Government and Nonprofit Organization Accounting, Basic Theory and Methods of Government and Nonprofit Organization Accounting, and Government Financial Revenue and Expenditure Management System. The second part is the accounting of our government and non-profit organizations. It intro

22、duces the accounting practices of our government and private non-profit organizations. This part includes four chapters, which are: general fiscal budget accounting, government unit accounting (Part 1), government unit accounting (Part 2) and private non-profit organization accounting.Chapter 1 Gove

23、rnment and non-profit organizations accounting overview (supporting course objectives 1, 2,3,5)1.1 The concept and characteristics of government and non-profit organization accounting1.2 Evolution of government and non-profit organization accounting1.3 The composition system of government and non-pr

24、ofit organization accounting1.4 Accounting standards for government and non-profit organizationsTeaching Requirements: Through the study of this chapter, students should master and understand the following: master the basic concepts and characteristics of government and non-profit organizations; mas

25、ter the concepts of government and non-profit organizations accounting; master the characteristics of government and non-profit organizations accounting; master the government and non-profit organizations The organizational system of organizational accounting; understand the main activity areas of n

26、on-profit organizations; understand the importance of government and non-profit organization accounting.Key Points：The concept, characteristics and composition system of government and non-profit organization accountingDifficult Points：The external environment faced by the government and non-profit

27、organizations accountingChapter 2 Basic theories and methods of government and non-profit organization accounting (supporting course objectives 1, 2,3,4)2.1 Accounting objectives of government and non-profit organizations2.2 Accounting elements of government and non-profit organizations2.3 Recogniti

28、on basis and measurement method of government and non-profit organization accounting2.4 Accounting records and reports of government and non-profit organizations Practice Teaching Requirements: Through the study of this chapter, students should master and understand the following: master the objecti

29、ves of government and non-profit organization accounting; master the basic principles of government and non-profit organization accounting in our country; grasp the connotation of the four confirmation foundations of government and non-profit organization accounting; Master the main measurement meth

30、ods of government and non-profit organization accounting; understand the basic assumptions of government and non-profit organization accounting; understand the general choice of government and non-profit organization accounting confirmation basis.Key Points：Confirmation basis and measurement method

31、of government and non-profit organization accountingDifficult Points：Government and non-profit organization accounting reportsChapter 3 Government revenue and expenditure management system (supporting course objectives 1, 2,3,5)3.1 Budget management system2.2 Treasury receipt and payment system3.3 G

32、overnment procurement systemTeaching Requirements: Through the study of this chapter, students should master and understand the following: understand the government budget management system and budget management system; master the content and classification of government budget; understand the prepa

33、ration, approval and execution procedures of government budget; master the content of the national treasury centralized collection and payment system; Familiar with the procedures for the receipt, division and reporting of budget revenue; master the main content of the governments centralized procur

34、ement system; familiar with the procedures of government procurement and the method of fund allocation.Key Points：Contents of government budget and accounts of revenue and expenditure classificationDifficult Points：Treasury centralized collection and payment systemChapter 4 General Budget Accounting

35、 (supporting course objectives 1, 2,3,5)4.1 Overview of General Financial Budget Accounting4.2 Revenue accounting of general fiscal budget accounting4.3 Expenditure Accounting of General Financial Budget Accounting4.4 Asset Accounting of General Financial Budget Accounting4.5 Debt accounting of the

36、general budget accounting4.6 Net Asset Accounting of the General Budget Accounting4.7 General financial budget accounting reportTeaching Requirements: Through the study of this chapter, students should master and understand the following: understand the concept, accounting objectives, confirmation b

37、asis and measurement methods of general budget accounting; master the contents and accounting methods of accounting revenue and expenditure in general budget; master the general budget Accounting methods for accounting assets, liabilities and net assets; understand the main contents and preparation

38、methods of the financial statements of the general budget.Key Points：Accounting of General Financial Budget Difficult Points：Contents and preparation of government financial reportsChapter 5 Government Unit Accounting (Part 1) (supporting course objectives 1, 2,3,4)5.1 Overview of government unit ac

39、counting5.2 Accounting of income5.3 Cost accounting5.4 Accounting of assets5.5 Accounting of liabilities5.6 Accounting of net assets5.7 Financial accounting statementsTeaching Requirements: Through the study of this chapter, students should master and understand the following: establish the conceptu

40、al framework of government unit accounting, understand the meaning and scope of government unit accounting, be familiar with government unit accounting standards and accounting systems, and clarify government accounting confirmation, measurement, recording and reporting methods 、 Understand the fina

41、ncial accounting of government units, familiar with the accounting process of financial accounting of government units and the preparation method of financial statements.Key Points：Financial accounting of government units Difficult Points：Contents and preparation of financial statements of governmen

42、t unitsChapter 6 Government Unit Accounting (Part 2) (supporting course objectives 1, 2,3,4)6.1 Accounting of budget revenue6.2 Accounting of budget expenditure6.3 Accounting of budget balance6.4 Budget accounting statements6.5 Accounting treatment of major business matters6.6 Accounting report of g

43、overnment unitTeaching Requirements: Through the study of this chapter, students should master and understand the following contents: master the accounting methods of budget revenue, budget expenditure and budget balance, be familiar with budget accounting processing; understand the contents of budg

44、et accounting statements, be familiar with the preparation method of budget accounting statements; understand The accounting model of government unit accounting, learn to apply the parallel bookkeeping method; familiar with the structure and preparation method of budget accounting statements, and un

45、derstand the contents of department financial reports and department final accounts reports.Key Points：Government unit budget accounting Difficult Points：Government accounting modelChapter 7 Civil Nonprofit Organization Accounting (supporting course objectives 1, 2,3,5)7.1 Overview of Accounting of

46、Private Nonprofit Organizations7.2 Revenue Accounting of Private Nonprofit Organization Accounting7.3 Accounting Cost Accounting of Private Nonprofit Organizations7.4 Asset Accounting of Private Nonprofit Organization Accounting7.5 Non-profit organization accounting liability accounting7.6 Accountin

47、g of net assets of private non-profit organizations7.7 Financial reports of private non-profit organizationsTeaching Requirements: Through the study of this chapter, students should master and understand the following: understand the meaning, objectives, confirmation basis and measurement methods of

48、 accounting of private non-profit organizations; master the content and accounting methods of private non-profit organizations accounting income; The accounting methods of profit organization accounting assets, liabilities and net assets; understand the content and preparation methods of private non

49、-profit organization financial reports.Key Points：Civil non-profit organization accounting content and account processing Difficult Points：Compilation of financial reports of private non-profit organizations、Table of Credit Hour DistributionTeaching ContentIdeological and Political Integrated Lectur

50、e HoursExperiment HoursPractice HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursChapter1ethics22Chapter2ethics22Chapter3ethics221Chapter4ethics64Chapter5ethics64Chapter6ethics64Chapter7ethics641Total300002202Sum32、Summary of Experimental (Programming) Projects No experiment 、Teac

51、hing Method. The teaching methods adopted by this course to achieve the teaching objectives: Heuristic teaching: teach the problem, analyze the problem and solve the problem for the important knowledge points of each chapter, subtly cultivate the corresponding ability of students; emphasize the impo

52、rtance of the application of accounting standards by governments and non-profit organizations Units and non-profit organizations learn accounting theories and accounting standards during the annual report. Seminar teaching: According to the specific teaching content, carry out appropriate seminar ac

53、tivities. Teachers provide discussion questions, and students prepare in class after the class, and then conduct class discussions in order to improve the teamwork ability of the students. 、Course Assessment and Achievement EvaluationAssessment Methods：ExaminationExamination Formats：Closed-bookGradi

54、ng Methods：Hundred-mark SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesCourse Objectives（Indices）Assessment ContentAssessment Formats and Proportion（）GradingClassroom QuestioningAssignment EvaluationRoutineTestExperiment ReportTermReportTermPaperMidterm ExamFinal

55、ExamProportion（）Objective 1（Index1,2,5）Concepts and characteristics of government and non-profit organizations accounting, accounting objectives, accounting elements, confirmation and measurement, basic theory of fiscal budget accounting24200001018Objective 2（Index 1,3,4,5）Confirmation, recording, measurement and information disclos