《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)

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 (Teaching Hours)                                                                  48                    

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