《Accounting》Syllabus

Course Number:           2310010801

Course Name:               Accounting

Instructors:                    Han Zheng

Required Text:            Zhong Weijun. Basic Accounting [M]. Chengdu: University of Electronic Science and Technology of China Press, 2022

Course Description:      Accounting is a core compulsory course within the Business Administration program. This course focuses on the economic activities and outcomes of enterprises, studying how financial personnel use accounting methods and procedures to manage basic business transactions. Key topics covered include accounting objectives, requirements for the quality of accounting information, accounting subjects and accounts, double-entry bookkeeping principles, property inventory, financial statements, and other accounting procedures and methods. Students will learn to use double-entry bookkeeping tools to handle basic economic transactions and accounting matters, fairly reflect the economic transactions and accounting matters of enterprises, and prepare simple accounting statements.Through this course, students will become familiar with fundamental principles of financial accounting, comprehensively master the principles and methods of bookkeeping. Students will develop the ability to proficiently apply the double-entry bookkeeping method to manage related basic transactions in production and business activities. Additionally, they will acquire the skills needed to prepare simple financial accounting statements. Ultimately, this course aims to equip students with the essential qualities required of accounting professionals.

                                                                                                   Credit/Teaching Hours

Outline of UG CPC Topics Covered in this Course:    (3Credits/48 Teaching Hours)

I. Chapter 1:  General Introduction                  (2 Teaching Hours)

 1: Definition, Functions, and Objectives of Accounting

 2: Accounting Objects and Elements

 3: Basic Assumptions and Foundations of Accounting

II. Chapter 2:  Accounting Subjects and Accounts      (4 Teaching Hours)

 1: Accounting Subjects

 2: Accounting Accounts

 3: Structure of Accounts

III. Chapter 3:  Double-Entry Bookkeeping            (10 Teaching Hours)

1: Principles of Double-Entry Bookkeeping

2: Basic Contents of Double-Entry Bookkeeping

IV. Chapter 4: Application of Double-Entry Bookkeeping in Manufacturing Industry                                           (16 Teaching Hours)

 1: Accounting for Fundraising Activities

2: Accounting for Production Preparation Activities

3: Accounting for Product Manufacturing Activities

4: Accounting for Product Sales Activities

5: Accounting for Financial Results

V. Chapter 5: Accounting Vouchers                   (4 Teaching Hours)

1: Significance and Types of Accounting Vouchers

2: Preparation and Review of Original Vouchers

3: Preparation and Review of Journal Vouchers

4: Transmission and Storage of Accounting Vouchers

VI. Chapter 6:Accounting Books                      (4 Teaching Hours)

1: Concepts and Setting Principles of Accounting Books

2: Types and Basic Contents of Accounting Books

3: Setting Up and Recording Books

 4: Correction of Errors

5: Reconciliation and Closing Accounts

VII. Chapter 7:  Property Inventory                  (4 Teaching Hours)

1: Concepts, Significance, and Types of Property Inventory

2: Methods of Property Inventory

 3: Accounting for Inventory Results

VIII. Chapter 8: Financial Reports                    (4 Teaching Hours)

 1: Meaning, Classification, and Role of Financial Accounting Reports

 2: Requirements for Preparing Financial Accounting Reports

 3: Balance Sheet

 4: Income Statement

               Total (Teaching Hours)                                                                  48                    

Summary of UG CPC Topics Covered in this Course:                   (48Teaching Hours)