Course Syllabus Course code 342.031.101 Compiled date 2016.11 Course title(Chinese) 政府与非营利组织会计 Course title(english) Governmental and not-for-profit Accounting Credits Total hours Instructor Lin Sun Department School of economics Semester Contactemailsunlin2011@gmail.com Prerequisite courses Macroeconomics. Accounting. Public finance (A)Classification of the course Fundamental Compulsory Elective Other口 (B)Course objectives and contents The basic contents of this course include several aspects of Governmental and not-for-profit Accounting, such as the basic concepts, the object, the foundation, and the financial reporting system. This course compares the models of governmental and not-for-profit accounting home and abroad, and introduces the international standards of overnment accounting, the characteristics of fund accounting, the preparation of financial reports, the special accounting problems, and the system of government standards, as well as not-for-profit accounting, report preparation and standard system Through this course, students can master the accounting concepts, nouns, accounting objects, accounting models, accounting basis and financial reports of government and non pro profit accounting. Also, they can understand the functions of government and non-profit organizations and their finance Activities, learn ing to use accounting procedures and methods to reflect the government and non-profit organizations financial activities and results in an accurate and thorough way. They can be familiar with the scientific and standard ized government and non-profit organization financial report system with Chinese characteristics, and comparable to the international public sector accounting Course content Government Accounting- Fundamentals Chapter 1 Basic Concepts of Government Accounting Chapter 2 Budget and Bud getary accountsCourse Syllabus Course code 342.031.1.01 Compiled date 2016.11 Course title (Chinese) 政府与非营利组织会计 Course title (English) Governmental and not-for-profit Accounting Credits 2 Total hours 32 Instructor Lin Sun Department School of Economics Semester 4 Contact email sunlin2011@gmail.com Prerequisite courses Macroeconomics, Accounting, Public Finance (A)Classification of the course Comprehensive □ Fundamental □ Compulsory □ Elective  Other □ (B) Course objectives and contents Course objectives: The basic contents of this course include several aspects of Governmental and not-for-profit Accounting, such as the basic concepts, the object, the foundation, and the financial reporting system. This course compares the models of governmental and not-for-profit accounting home and abroad, and introduces the international standards of government accounting, the characteristics of fund accounting, the preparation of financial reports, the special accounting problems, and the system of government standards; as well as not-for-profit accounting, report preparation and standard system. Through this course, students can master the accounting concepts, nouns, accounting objects, accounting models, accounting basis and financial reports of government and not-for-profit accounting. Also, they can understand the functions of government and non-profit organizations and their finance Activities, learning to use accounting procedures and methods to reflect the government and non-profit organization's financial activities and results in an accurate and thorough way. They can be familiar with the scientific and standardized government and non-profit organization financial report system with Chinese characteristics, and comparable to the international public sector accounting. Course content: Government Accounting - Fundamentals Chapter 1 Basic Concepts of Government Accounting Chapter 2 Budget and Budgetary Accounting