Accounting for Financial Enterprises

1. Basic Course Information

Course Code: 051212
Course Name: Accounting for Financial Enterprises
Course Type: Optional Major Course
Periods: 32
Credit: 2 
Target Students: Undergraduate Students of Finance
Assessment: Examination
Preparatory Course: Finance, Basic Accounting, financial accounting

2. Course Introduction

The course is a branch of accounting; it is a professional accounting course which uses basic principles and methods of accounting in a financial enterprise. Curriculum content includes: object and role of bank accounting, basic accounting methods, deposit business accounting, loans and discounts, current accounting for inside banking, current accounting between financial institutions, accounting for China national advanced payment system, accounting for payment and settlement business, accounting for foreign exchange transaction, the owner's equity accounting, accounting for profit and profit distribution, financial statement, etc. The course covers the theory of financial enterprise accounting detailed explanations of the basic theory of financial enterprise accounting, financial enterprise basic accounting methods, etc. Students will have a solid theoretical basis, and at the same time all kinds of teaching methods will be used, such as multimedia, case study, discussion, to strengthen intuitive and inspire, to improve the teaching effect.