Fundamentals of Financial Accounting (Bilingual)

(1) Course Information

Course code: 18220213
Course Name: Fundamentals of Financial Accounting (Bilingual)
Course Type: Discipline Fundamental Courses
Periods: 48
Credit: 3
Target Students: Undergraduates Majoring in Financial Management
Assessment: Examination

(2) Course Introduction

  Fundamentals of Financial Accounting (Bilingual) is a compulsory course to the undergraduates who major not in Accounting but in Management or Economy in Higher Education Institutions. In accordance with Enterprise Accounting Criterion and Enterprise Accounting Systems, this course begins with the accounting professional knowledge according to the specialized teaching purposes and characteristics. It introduces accounting’s basic theories and methods. What’s more, it pays attention to introducing the meanings, obtaining and use of accounting information. It introduces basic theories and relevant regulation systems, rudimentary knowledge about Accounting check and calculation, the application of the accounting methods inenterprise's economic activities, the principles and methods of Accounting elements' affirming, measuring, recording and reporting. Accounting, as an economic information system and internationally agreed commercial language, offers information which is essential and important components to making policy of administration and supervision by authorities of the enterprises.