Academics
Master of Taxation
Intermediate Financial Accounting
Release Date: 2017-09-21| Course Name | Intermediate Financial Accounting | Course Number | Z1302005 | |||||||
| Course Semester | First term | Course Time | 54 | Credit | 3 | |||||
| Course Type | ☑Obligatory Courses □ Elective Courses | |||||||||
| Institute | School of Public Finance and Taxation | Applicable Major | Master of Taxation | |||||||
| Assessment method | ☑Examination □ Test | |||||||||
| Advanced courses | Basic Financial Accounting | |||||||||
| Teacher | Zhao heyunChen Xiaoan | |||||||||
| Teaching Objectives | ||||||||||
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Students are Required to achieve the following purposes: Develop basic knowledge, basic skills and ability to work in financial accounting; Through the use of various teaching media and teaching forms, to enable students to master the basic theory of financial accounting; Using the basic method of financial accounting to deal with problems of general financial accounting. |
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| Teaching Contents | ||||||||||
| This course mainly describes the theoretical framework and methodology of accounting elements of recognition, measurement and reporting, including enterprise assets, liabilities, owner's equity, income, expenses, profit and other accounting elements of recognition, specific procedures and methods of measurement, the composition of the financial reporting system, preparation method and so on. | ||||||||||
| Outline Designer | Zhao heyun | Date | ||||||||