SPOC学校专有课程
Accounting
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spContent=Welcome to the Accounting class. 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 in the accounting curriculum. It addresses not only the technical and procedural aspects of preparing external financial statements but also the concepts and principles of the accounting process.
—— 课程团队
课程概述

This course consists of twelve 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,  and Long-term liabilities.

 

The broad aims of the course are to provide students with a sound introduction to the:

• general concepts of financial accounting

• procedures used in the preparation of financial statements

• use of accounting information in managerial and financial decision making

• various ethical considerations in accounting

•development of analytical and problem solving skills

成绩要求


To pass this course you must:

a)     Receive an overall mark greater than or equal to 60, AND

b)     Complete all assessment activities


课程大纲
预备知识

Management and Economics

参考资料


1.约翰·J·怀尔德，会计学原理（第23版），中国人民大学出版社，2019年6月

2.董必荣，会计学，高等教育出版社，2018年2月

3.朱小平,秦玉熙,袁蓉丽，基础会计（原初级会计学）（第11版），中国人民大学出版社，2021年5月