【专业必修课】财务会计(F3英文)

2018年12月18日
课程代码:31130154E
课程名称:财务会计(F3英文)
Financial Accounting(F3)
开课学院(部、中心):会计学院
课程性质:专业必修      学分数:3
总学时:72  讲授学时:72          实验学时: 0 
预修课程:基础会计
课程主要内容:
财务会计向学生介绍了监管框架的基本原则,这些原则与决算的编制和有用信息的质量特征相关。它涵盖了财务报表编制和决算的编制原则。另外,它深入介绍了记录、处理和报告商业交易和事项。这门课程还涵盖了试算平衡表的使用,如何发现并改正错误以及法人和非法人实体对财务报表的编制内容。这门课程正向两个方向发展,一是要求学生对财务报表有一个基本的解读,而是要求学生由编制集团公司的单独财务报表向简单的合并财务报表过渡。
这门课程的内容主要包括以下几个方面:
1. 财务报告的内容和目标
2. 财务信息的质量特征
3. 复式会计系统的使用
4. 记录交易和事项
5. 编制试算平衡表
6. 编制基本的财务报表
7. 编制简单的合并财务报表
8. 对财务报表的阐释
本门课程的目标在于使学生理解并认识与财务会计相关的基本准则与概念以及提升包括编制
 
Financial Accounting introduces the students to the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. It has covered drafting financial statements and the principles of accounts preparation. Then, it has concentrated in depth on recording, processing, and reporting business transactions and events. It has also covered the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated entities.  The course moves in two directions, firstly requiring students to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidated financial statements from the individual financial statements of group incorporated entities
The main content of this course mainly includes the following parts:
A  The context and purpose of financial reporting
B  The qualitative characteristics of financial  information  
C  The use of double-entry and accounting  Systems
D Recording transactions and events
E  Preparing a trial balance
F  Preparing basic financial statements
G  Preparing simple consolidated financial statements  
H Interpretation of financial statements  
The aim is to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.
修读对象及要求:
会计学专业(国际会计方向——英会)本科大二学生;要求学生掌握基础会计学知识及其应用