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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 accounting theories and practice both in China and abroad and who are able to carry out accounting work in English with sound professional ethics.
The purpose of this course is to provide the students with
☆ Basic concepts and principles of accounting;
☆ Basic skills and procedures of bookkeeping & double-entry bookkeeping;
☆ Basic accounting models and the design of accounting systems in sole
proprietorship, partnership and corporations;
☆ Financial and relevant information necessary for making strategic decisions in
business enterprises;
☆ Relevant financial information for internal control of business enterprises.
This course also 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.
Session One Introduction
Unit 1 Introduction to Accounting
Quiz for Unit 1
Session Two Conceptual framework of financial accounting
Unit 2 Accounting Principles and Assumptions
Quiz for Unit 2
Session Three Accounting Equation and Double-entry Bookkeeping
Unit 3 Accounting Equation
Unit 4 Double-entry Accounting System
Quiz for Unit 3
Quiz for Unit 4
Session Four Accounting Cycle: Recording Business Transactions
Unit 5 Journalizing, Posting, and Preparing Trial Balance
Unit 6 Net Income, Revenue, and Expenses
Unit 7 Debit and Credit Rules for Revenue and Expenses
Unit 8 Accounting for More Daily Transactions
Quiz for Unit 5
Quiz for Unit 6
Quiz for Unit 8
Quiz for Unit 7
Session Five Accounting Cycle: Accounting for Accruals
Unit 9 Introduction to the Process of Adjustments
Unit 10 Adjusting Entry: Accrued Revenue
Unit 11 Adjusting Entry: Accrued Expense
Quiz for Unit 11
Quiz for Unit 10
Quiz for Unit 9
Session Six Accounting Cycle: Accounting for Deferrals
Unit 12 Deferred Expenses: Converting Assets to Expenses
Unit 13 Deferred Expense: Depreciation
Unit 14 Deferred Revenue: Converting Liability into Revenue
Quiz for Unit 12
Quiz for Unit 14
Quiz for Unit 13
Session Seven Accounting Cycle: Preparing Financial Statements
Unit 15 Preparing Financial Statements
Unit 16 Closing
Quiz for Unit 16
Quiz for Unit 15
Session Eight Special Journals and Inventory Valuation
Unit 17 Perpetual and Periodic Inventory Systems
Unit 18 Credit Sales of Merchandise and Sales Journal
Unit 19 Credit Purchases of Merchandise and Purchases Journal
Unit 20 Inventory Valuation Methods
Unit 21 Cash Receipts Journal and Cash Payments Journal
Quiz for Unit 18
Quiz for Unit 17
Quiz for Units 19 and 21
Quiz for Unit 20
Session Nine Bank Accounts and Cash Funds
Unit 22 Cash and Cash Equivalents
Unit 23 Checking Accounts
Unit 24 Reconciling the bank statements
Unit 25 Establishing a Petty Cash Fund
Quiz for Unit 24
Quiz for Unit 22
Quiz for Unit 25
Session Ten Classified Financial Statements
Unit 26 Preparing a Multiple-step Income Statement
Unit 27 Preparing a Classified Balance Sheet
Unit 28 Closing Entries and Post-closing Trial Balance for a Merchandising Business
Quiz for Unit 28
Quiz for Unit 27
Quiz for Unit 26
Session Eleven Corporation: Organization and Stockholders’ Equity
Unit 29 Formation of a Corporation
Unit 30 Paid-in Capital
Quiz for Unit 30
Quiz for Unit 29
Session Twelve Corporation: Dividends, Earnings per Share and Treasury Stock
Unit 31 Dividends
Unit 32 Earnings per Share and Treasury Stock
Quiz for Unit 32
Quiz for Unit 31
Session Thirteen Liabilities of a Corporation: Bonds Payable
Unit 33 Bonds Payable (1)
Unit 34 Bonds Payable (2)
Quiz for Unit 34
Quiz for Unit 33
Textbook(s):
Guo, Guihang. Basic Accounting for Chinese Learners, 2nd edition, University of International Business and Economics Press, 2013.
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. Accounting English. University of International Business and Economics Press, 2017.
教授
讲师
讲师
由高教社联手网易推出，让每一个有提升愿望的用户能够学到中国知名高校的课程，并获得认证。
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