《Accounting》课程教学大纲 一、课程基本信息 课程代码： 课程名称：会计学（全英） 英文名称：Accounting 课程类别：专业课 时：48 学 分：3 适用对象：金融学(“2+2”实验班)本科生 考核方式：考试 先修课程：无 二、课程简介 As an introductory course,this course is designed to enable students to build a foundation of knowledge and skills in preparation for the other courses in financial accounting.as well as for the study of related courses.It addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process. This course consists of fourteen lessons:Accounting in business,Analyzing and recording transactions,Adjusting accounts and preparing financial statements,Completing the accounting cycle,Accounting for merchandising operations,Inventories and cost of sales, Accounting information systems,Cash and intemal controls,Accounting for receivables, Plant assets,natural resources,and intangibles,Current liabilities and payroll accounting. Long-term liabilities,Investments,and Accounting for corporations 作为入门课程，本课程旨在帮助学生建立学习财务会计课程和其他相关课程所需 知识和技能的基础知识，它不仅涉及编制外部财务报表的技术和程序方面，而且包括 会计处理过程的概念和原则。 本课程包括十四章的内容：经济活动中的会计、经济业务分析和记账、账目调 整与财务报表编制、完成会计循环、商业经营的会计核算、存货和商品销售成本、会 计信息系统、现金和内部控制、应收款项的会计核算、固定资产、自然资源与无形资 产、流动负债与薪酬的会计核算、长期负债、投资、公司业务核算。 三、课程性质与教学目的 1 《Accounting》课程教学大纲 一、课程基本信息 课程代码： 课程名称：会计学（全英） 英文名称：Accounting 课程类别：专业课 学 时：48 学 分：3 适用对象：金融学（“2+2”实验班）本科生 考核方式：考试 先修课程：无 二、课程简介 As an introductory course, this course is designed to enable students to build a foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as for the study of related courses . It addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process. This course consists of fourteen lessons：Accounting in business，Analyzing and recording transactions, Adjusting accounts and preparing financial statements, Completing the accounting cycle, Accounting for merchandising operations, Inventories and cost of sales, Accounting information systems, Cash and internal controls, Accounting for receivables, Plant assets, natural resources, and intangibles, Current liabilities and payroll accounting, Long-term liabilities, Investments, and Accounting for corporations. 作为入门课程, 本课程旨在帮助学生建立学习财务会计课程和其他相关课程所需 知识和技能的基础知识，它不仅涉及编制外部财务报表的技术和程序方面, 而且包括 会计处理过程的概念和原则。 本课程包括十四章的内容： 经济活动中的会计、 经济业务分析和记账、账目调 整与财务报表编制、完成会计循环、商业经营的会计核算、存货和商品销售成本、会 计信息系统、现金和内部控制、应收款项的会计核算、固定资产、自然资源与无形资 产、流动负债与薪酬的会计核算、长期负债、投资、公司业务核算. 三、课程性质与教学目的