Academics
Master of Professional Accounting
Advanced Financial Accounting Theory And Practice
Release Date: 2017-09-21| Course Name | Advanced Financial Accounting Theory And Practice | Course Number | |||||||||
| Course Semester | The First Semester | Course Time | 54 | Credit | 3 | ||||||
| Course Type | ☑Obligatory Courses □Elective Courses | ||||||||||
| Institute | Accounting Institute | Applicable Major | Accounting Major | ||||||||
| Assessment method | ☑Examination □ Test | ||||||||||
| Advanced courses | Primary Financial Accounting Intermediate Financial Accounting | ||||||||||
| Teacher | Chen Meihua,Guo Jianhua,Li Shuzhen | ||||||||||
| Teaching Objectives | |||||||||||
| In order to improve students' cognition of accounting knowledge, Accounting Institute sets up Advanced Financial Accounting Theory And Practice course, which is aimed at mastering basic concepts, basic skills and basic methods of financial accounting and related professional courses. Its mission is to deepen the students' understanding of basic concepts and basic methods of accounting, strengthen students' logical thinking ability, theoretical generalization ability and innovation ability, comprehensively heighten the ability to solve complex financial and accounting problems which exist in Listed Companies Medium-sized enterprises and accounting firms. | |||||||||||
| Teaching Contents | |||||||||||
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The course content is divided into three units - Basic Theory Of accounting, Accounting Research Methods and Accounting Conceptual Framework. (1) Basic Theory Of Accounting - This unit mainly introduces the concept of accounting theory, accounting history and accounting essence theory .The purpose is to help students have a general understanding of emergence and development of accounting theory, its basic content and application. (2) Accounting Research Methods: This unit mainly helps students to master the basic methods of scientific research so as to to build a solid foundation on scientific research and writing thesis. (3) Accounting Conceptual Framework: This unit is the critical part of the course, designed to help students learn current accounting theory and accounting practice problems related with accounting assumption theory, accounting recognition theory, accounting measurement theory. |
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| Outline Designer | Chen Meihua,Guo Jianhua,Li Shuzhen | Date | 2015.6.27 | ||||||||