《Accounting》Syllabus

Course Number:           2110020801 

Course Name:               Accounting

Instructors:                    Chen Fengyun

Required Text:       Basic Accounting: Cui Jiujiu, Xu Li, Yang Bin. Shanghai: Lixin Accounting Press, 2020.

Course Description:      Accounting is a compulsory course for the professional platform of business administration majors. This course takes the economic activities of enterprises and their results as the research object, and studies how the financial personnel of enterprises use accounting methods and procedures to deal with the basic economic business of enterprises. This course mainly involves accounting objectives, accounting information quality requirements, as well as accounting subjects and accounts, double-entry bookkeeping principles, property inventory, financial statements and other accounting procedures and methods, the use of credit and loan accounting tools, dealing with basic economic transactions and accounting matters, fairly reflecting the economic transactions and accounting matters of enterprises, preparing simple accounting statements and other knowledge points. Through the study of this course, students will be familiar with the basic principles related to financial accounting, and fully grasp the principles and methods of accounting and bookkeeping. Through the study of this course, students will be equipped with the ability to proficiently apply the credit and loan accounting method to deal with the basic business related to production and business activities, and at the same time master the skills of preparing simple financial accounting statements. Through the study of this course, students will be equipped with the basic qualities that an accountant should have.

                                                                    Credits/Teaching Hours

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

Chapter 1 General Remarks                                2 Teaching Hours

Section 1 The Meaning, Functions and Objectives of Accounting

Section 2 Accounting Objects and Accounting Elements

Section 3 Basic Accounting Assumptions and Accounting Basis

Chapter 2 Accounting Subjects and Accounts                 4 Teaching Hours

Section 1 Accounting Subjects

Section 2 Accounting Accounts

Section 3 Accounts and Structure

Chapter 3 Loan Accounting Method                       10 Teaching Hours

Section 1 Principles of Credit and Loan Bookkeeping

Section 2 Basic content of the credit and debit accounting method

Chapter 4 Application of Loan Accounting Method in Manufacturing Industry 16 Teaching Hours

    Section 1 Accounting for fund-raising operations

Section 2 Accounting for Production Preparation Operations

Section 3 Accounting for product production operations

Section 4 Accounting for product sales business

Section 5 Accounting of Financial Results

Chapter 5 Accounting Vouchers                             4 Teaching Hours

Section 1 Significance and Types of Accounting Vouchers

Section 2 Filling in and reviewing original vouchers

Section 3 Preparation and review of accounting vouchers

Section 4 Transmission and Custody of Accounting Vouchers

Chapter 6 Accounting Books                               4 Teaching Hours

Section 1 The Concept and Principles of Accounting Books

Section 2 Types and Basic Contents of Accounting Books

Section 3 Establishment and Registration of Account Books

Section 4 Correction of Wrong Accounts

Section 5 Reconciliation and Settlement

Chapter 7: Property Inventory                                                            4 Teaching Hours

Section 1 The Concept, Significance, and Types of Property Inventory

Section 2 Methods for Inventory of Assets

Section 3 Accounting Handling of Property Inventory Results

Chapter 8 Financial Reporting                                                           4 Teaching Hours

Section 1 Meaning, Classification and Role of Financial Accounting Reports

Section 2 Requirements for the preparation of financial and accounting reports

Section 3 Balance Sheet

Section 4 Income Statement

Total (Instructional Hours)                                                                           48  

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