Accounting, the “language of business”, is a science of management and an art of interpreting, measuring, and describing economic activities as well as summarizing and communicating accounting information to decision makers. It is a major course for students of business. This course is a one-semester introductory course for third-year majors of Financial Management. It is offered against the background of the global convergence of accounting standards and of the reform of accounting system in China. It aims to cultivate financial or managerial talents who are acquainted with internationally accepted accounting principles and concepts and who are able to carry out accounting work in English with sound professional ethics.

This course aims to achieve the following three teaching objectives:

(1)  Providing basic accounting theories and principles for junior undergraduates so as to lay down a foundation for their further study of more advanced accounting courses or business courses;

(2)  Developing students’ ability of critical thinking and the ability of conducting fundamental financial analysis, with particular emphasis on the students’ abilities of employing financial information to make business decisions in their future career;

(3)  Improving students’ ability of using accounting English through English-medium instruction.

After successfully completing this course, the learners should be able to:

(1) understand the importance of accounting information in making economic decisions and the international convergence of accounting standards. 

(2) understand and interpret basic concepts and principles of accounting necessary for the effective use of accounting information in making business decisions. 

(3) apply basic skills in conducting double-entry bookkeeping and identify the steps and procedures in completing the accounting cycle. 

(4) identify and discuss basic accounting models and the design of accounting systems in business organizations. 

(5) identify and discuss financial and other information required for effective strategic management of business organizations. 

(6) develop a critical awareness of the need for appropriate information for managerial decision-making within international organizations.

请在规定时间内完成线上作业， 线上作业占平时成绩的45%。

Adequate level of English proficiency. 

Susan F. Haka, Jan R. Williams and Mark S. Bettner: Accounting: The Basis for Business Decisions. 17th edition, McGraw-Hill, Inc. / China Machine Press, 2017

Professional English in Use Finance, 1th, Ian Mackenzie, published by Cambridge University Press 2008