Accounting is a product of economic development and the language of business, providing economic information to decision-makers. As managers, understanding accounting information is essential. Therefore, this course will provide basic theoretical knowledge of accounting, enabling students to understand how accounting information is processed and used. This course is aimed at international students in management or students with no prior accounting education. Through this course, students will understand basic accounting concepts, accounting principles and methods, and the preparation of financial statements, as well as improve their ability to apply accounting theory and technical methods in business practice.
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Overview
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Syllabus
- Accounting Course Introduction
- Chapter 1 The Fundamental Theories of Accounting
- Chapter 2 Double-Entry Bookkeeping and the Accounting Cycle
- Chapter 3 Currency Funds and Receivables
- Chapter 4 Inventory
- Chapter 5 Long-term Equity Investments
- Chapter 6 Fixed Assets
- Chapter 7 Intangible Assets
- Chapter 8 Liabilities
- Chapter 9 Owners’ Equity
- Chapter 10 Revenue
- Chapter 11 Expenses, Costs, and Profits
- Chapter 12 Financial Statements
- Chapter 13 Financial Statement Analysis
- Summary and Cases
- Final Exam
Taught by
Zhou Ning and XU YANG