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Advanced Financial Accounting
Release Date: 2017-09-221. Basic Course Information
Course Code: 020033
Course Name: Advanced Financial Accounting
Course Type: Specialty course
Periods: 48
Credits: 3
Target Students: Undergraduates Majoring In Accounting, Auditing, Financial Management
Assessment: Examination
Preparatory Courses: Primary Financial Accounting, Intermediate Financial Accounting
2. Brief Course Introduction
Advanced Financial Accounting is a required course for college students whose specialty is accounting, it is a high-level ladder course - based on Primary Financial Accounting and Intermediate Financial Accounting. The course content is arranged according to the process of capital increase and Chinese Corporations accounting rules. It includes four-parts: accounting methods at the equity of corporation changing, accounting methods in the environment of corporation expand or outspread, accounting methods during Corporation bankruptcy and liquidation and accounting methods concerning special operations of capital increase, such as: nonmonetary exchange, futures, foreign currency transactions, etc. Advanced Financial Accounting contains theory and practice of advanced financial accounting.