提供学校： 江西财经大学
院系： 国际学院
专业： 国际会计、国际金融
课程编号： ZJ0011745
学分： 4
课时： 64
   This course emphasizes the understanding of fundamental accounting principles and procedures and will develop the student’s accounting problem-solving ability. It provides basic knowledge in preparing, processing and interpreting the data about business transactions for different types of accounting information users. By developing a background for understanding and reading companies’ financial reports and for assessing company’s financial position and making managerial decisions, the course equip the students with a comprehensive idea of accounting information system and specific accounting techniques.
The course aims to provide a broad introduction to the study of fundamental accounting principles. By the end of this course, students are expected to have attained the following objectives:
1. To provide knowledge in the basic principles of accounting.
2. To furnish an appreciation of basic bookkeeping and transaction analysis.
3. To ensure an understanding of journals, ledgers and the steps of the accounting cycle.
4. To know how to account for asset, liability and ownership accounts and comprehend financial statements.
5. To yield a degree of competence in the application of accounting principles.
6. To demonstrate a degree of competence in critical thinking.
Note: Students will demonstrate achievement of course learning objectives by completion of homework assignments, projects and presentation, class discussions and activities, quizzes and/or examinations.