【专业基础必修课】基础会计(F1英文)

2018年12月18日
课程代码:21130153E
课程名称基础会计(F1英文)
Fundamental Accounting
开课学院部、中心):会计学院
课程性质 专业基础必修课      学分数4
总学时:   72       讲授学时:  72        实验学时:0
预修课程:
课程主要内容:
会计师与企业这门课程主要是面向那些没有商业背景的学生开设的,向学生介绍了企业是一个由人和不同体系构成的实体,它们与外部环境相互联系。这门课程探讨了商业存在的类型和目的,关键的利益相关者以及商业与它们权利和义务之间的关系;研究了包括经济、法律、社会和等级等因素在内的外部环境对商业的影响。另外,这门课程也研究了商业的结构和功能,特别关注了企业治理和会计在这个过程中所扮演的具体角色,尤其在财务报告、保证、控制和合规方面。最后,他还介绍了重要的领导、管理和人际关系,比如有效的个人和团队行为,动机和个人效能。
这门课程的内容主要包括以下几个部分:
1. 商业组织、利益相关者和外部环境
2. 企业的组织结构、功能和治理
3. 会计和报告系统、控制和合规
4. 领导并管理个人和团队
5. 个人效能和沟通
6. 会计和商业职业道德
这门课程的目标是使学生认识并了解企业及其外部环境,明确企业对组织结构的影响,对会计职能和其他重要的商业职能在提升效率,扩大影响以及组织和人员的道德管理和发展的影响。
 
    Accountant in Business introduces students who may not have a business background, to the business, which as an entity is made up of people and systems which interact with the environment and with each other. It has discussed the purpose and types of business which exist, the key stakeholders and the rights and responsibilities that businesses have in connection with them, explored the external influences that affect the business in its environment, including economic, legal, social and technological factors. It has also examined the structure and functions of business, focusing on corporate governance and the specific accounting related roles in this process, particularly in financial reporting, assurance, control and compliance. At last, it has introduced key leadership, management and people issues such as effective individual and team behavior, motivation and personal effectiveness.  
The main content of this course mainly includes the following parts:
a. The business organization, its stakeholders and the external environment
b. Business organization structure, functions and governance
c. Accounting and reporting systems, controls and compliance
d. Leading and managing individuals and teams
e.  Personal effectiveness and communication  
f. Professional ethics in accounting and business  
The aim is to introduce knowledge and understanding of the business and its environment and the influence this has on how organizations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organization and its people and systems.
修读对象及要求
会计学(国际会计方向——英会)本科大一学生