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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 second-year majors of International Business and third-year majors of Business English, conducted in English. 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.
Session Eleven Corporation: Organization and Stockholders’ Equity
Unit 29 Formation of a Corporation
Quiz for unit 29
Quiz for unit 30
Unit 30 Paid-in Capital
Session Eight Special Journals and Inventory Valuation
Unit 19 Credit Purchases of Merchandise and Purchases Journal
Unit 17 Perpetual and Periodic Inventory Systems
Quiz for unit 19 and unit 21
Unit 20 Inventory Valuation Methods
Quiz for unit 17
Unit 21 Cash Receipts Journal and Cash Payments Journal
Unit 18 Credit Sales of Merchandise and Sales Journal
Quiz for unit 20
Quiz for unit 18
Session Four Accounting Cycle: Recording Business Transactions
Unit 7 Debit and Credit Rules for Revenue and Expenses
Quiz for Unit 7
Quiz for Unit 5
Quiz for Unit 8
Quiz for Unit 6
Unit 6 Net Income, Revenue, and Expenses
Unit 5 Journalizing, Posting, and Preparing Trial Balance
Unit 8 Accounting for More Daily Transactions
Session Three Accounting Equation and Double-entry Bookkeeping
Quiz for Unit 3
Unit 4 Double-entry Accounting System
Quiz for Unit 4
Unit 3 Accounting Equation
Session Seven Accounting Cycle: Preparing Financial Statements
Quiz for Unit 15
Unit 16 Closing
Quiz for Unit 16
Unit 15 Preparing Financial Statements
Session Twelve Corporation: Dividends, Earnings per Share and Treasury Stock
Unit 31 Dividends
Quiz for unit 31
Quiz for unit 32
Unit 32 Earnings per Share and Treasury Stock
Assignment for unit 32
Session Nine Bank Accounts and Cash Funds
Quiz for unit 24
Quiz for unit 22
Assignment for unit 24
Unit 22 Cash and Cash Equivalents
Unit 23 Checking Accounts
Unit 25 Establishing a Petty Cash Fund
Unit 24 Reconciling the bank statements
Quiz for unit 25
Session Six Accounting Cycle: Accounting for Deferrals
Unit 12 Deferred Expenses: Converting Assets to Expenses
Quiz for Unit 12
Quiz for Unit 13
Unit 13 Deferred Expense: Depreciation
Unit 14 Deferred Revenue: Converting Liability into Revenue
Quiz for Unit 14
Session Five Accounting Cycle: Accounting for Accruals
Unit 11 Adjusting Entry: Accrued Expense
Unit 10 Adjusting Entry: Accrued Revenue
Quiz for Unit 9
Unit 9 Introduction to the Process of Adjustments
Quiz for Unit 11
Quiz for Unit 10
Session Two Conceptual Framework of Financial Accounting
Unit 2 Accounting Principles and Assumptions
Quiz for Unit 2
Session Ten Classified Financial Statements
Quiz for unit 28
Unit 28 Closing Entries and Post-closing Trial Balance for a Merchandising Business
Quiz for unit 26
Unit 26 Preparing a Multiple-step Income Statement
Unit 27 Preparing a Classified Balance Sheet
Quiz for unit 27
Session Thirteen Liabilities of a Corporation: Bonds Payable
Unit 33 Bonds Payable (1)
Unit 34 Bonds Payable (2)
Quiz for unit 33
Quiz for unit 34
Session One Introduction
Quiz for Unit 1
Unit 1 Introduction to Accounting
Adequate level of English proficiency.
Textbook(s):
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 (Chapters 01-15)
Guo, Guihang. Basic Accounting for Chinese Learners, 2nd edition, University of International Business and Economics Press, 2013.
Guo, Guihang. Accounting English. University of International Business and Economics Press, 2017.
Professor
