Elementary Financial Accounting

This course is a foundational course for majors such as Accounting and Financial Management, and a core introductory course for economics and management disciplines. Taking double-entry bookkeeping as the main thread, the course systematically teaches the basic concepts, basic theories, and basic methods of accounting, and is organized around the basic accounting cycle of "setting up accounts - preparing vouchers - posting to ledgers - preparing financial statements". Students will master essential skills including the recognition and measurement of accounting elements, account setup and double-entry bookkeeping, the accounting treatment of major business transactions of enterprises, the preparation and recording of accounting vouchers and ledgers, property inventory, and the preparation of financial statements. The course focuses on cultivating students' integrated accounting thinking of "business - voucher - ledger - statement" and their professional judgment. Taking into account the characteristics of students in the Sino-foreign cooperative education program, while teaching Chinese Accounting Standards, the course also makes moderate reference to the IFRS Conceptual Framework, laying a foundation for students' subsequent study of courses such as Intermediate Financial Accounting, Cost Accounting, and Auditing, as well as for future work in accounting practice.