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课程大纲 Syllabus overview
The main objective of this paper is the preparation of financial statements for single entities. These statements are constructed within a conceptual and regulatory framework requiring an understanding of the various valuation alternatives, the role of legislation and of accounting standards. Being able to apply accounting techniques and systems enables the preparation of accounts for different types of operations and for specific transactions. There is an introduction to measuring financial performance with the calculation of basic ratios. The need to understand and apply necessary controls for accounting systems, looking at internal control and the nature of errors and fraud, is also covered.
Note: students are required to be aware of the format and content of published accounts but are not required to prepare them. No knowledge of any specific accounting treatment contained in the International Financial Reporting Standards (IFRSs) – including the International Accounting Standards (IASs), – is necessary, except in terms of how they influence the presentation of financial statements. IAS 1 and IAS 7 formats will form the basis of those statements. The terminology used for all entities will be that seen in the International Financial Reporting Standards. This will enable students to use a consistent set of accounting terms throughout their studies. Also note that IAS1 allows the presentation of income in the form of a single statement of comprehensive income or as two separate statements, an income statement and a statement of comprehensive income. Because of the nature of the material dealt with at this level, the majority of questions on this topic will ask for income statement format. However students must be aware of the layout of the single statement of comprehensive income and be able to use it if required.

考核方式 Assessment


成绩构成

分值

考核形式

考核目标

闭卷考试

60%

期末闭卷综合考试

课程结束后综合运用能力的考察

平时成绩

20%

小组课程内容总结

通过互动的形式,考察学生的英语口语、听力,专业分析能力、交流沟通能力

课后作业4次

阶段性知识的掌握情况

上机测验

20%

4次上机测验

模拟全球考试,学生的综合适应能力

教材与参考资料 Text & readings
指定教材
Fundamentals of Financial Accounting, Henry Lunt,Elsevier, 2010
教辅材料
BPP全套教辅资料,包括:study support, mock tests, tutor guidance等。
扩充性双语资料
AccountingCharlesHorngren,Mc Graw-Hill, 2005
Accounting, the basis for business decision, Robert Meigs, Mc Graw-Hill, 2002
Financial Accounting, Harrison Horngren, Mc Graw-Hill, 2007
The Wall Street Journal
The New York Times

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