Accounting

Accounting

(1) Basic Course Information

Course code: 16046103
Course Name: Accounting
Course Type: Discipline Fundamental Courses
Periods: 48
Credit: 3
Target Students: Undergraduates Majoring in Finance
Assessment: Examination

(2) Course Introduction

   “Accounting” is a fundamental course of finance. As an introductory course, this course is designed to enable students to build a foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as for the study of related courses in the accounting curriculum. It addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process. This course consists of fourteen lessons：Accounting in business，Analyzing and recording transactions, Adjusting accounts and preparing financial statements, Completing the accounting cycle, Accounting for merchandising operations, Inventories and cost of sales, Accounting information systems, Cash and internal controls, Accounting for receivables, Plant assets, natural resources, and intangibles, Current liabilities and payroll accounting, Long-term liabilities, Investments, and Accounting for corporations.