Fundamentals of Financial Accounting (English)

(1) Basic Information

Course code: 18220633
Course Name: Fundamentals of Financial Accounting (English)
Course Type: Specialty Course
Periods: 48
Credit: 3
Target Students: Undergraduates Majoring in Financial Management(Sino foreign joint training program: 2+2)
Assessment: Examination

(2) Course Introduction

    Fundamentals of Financial Accounting (English) is a compulsory course to theundergraduateswho are not Accounting's but the Management’s or Economy’s profession in the Institutionof higher learning. This course accords to “Enterprise AccountingCriterion andEnterprise Accounting Systems, and begins with the accounting  professional knowledgeaccording to the specialized teaching purposes and characteristics which is notaccounting. It introduces the accounting’s basic theories and methods, what’s more, itpays attention to introducing the meaning ,the obtaining and the use of accountinginformation. The main content of this course includes:  the Accounting basic theories and relevant regulation systems,  the rudimentary knowledge about Accounting check and calculation, the application of the accounting methods inenterprise's economic activities,  principles and methods of Accountingelements’ affirming, measuring, recording and reporting. Accounting, as an economicinformation system and internationally agreed commercial language, offering the information which is essential and important components to making policy ofadministration and supervision by authorities of the enterprises. Therefore, accounting isthe essential course including the professional theories and skills grasped by the staffs whoare engaged in economy or management.