1 Course Title:微积分(1-2)
English Name:Calculus
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through the study of this course, students could systematically control basic theories as follows: calculus of an equation with one or multiple unknown quantity, differential and integration, linear algebra and geometry, differential equation. Around these theories, students will gain abilities about basic operation, abstract thinking and logic reasoning. So they can solve practical problems and improve their math quality.
Course Description:The overall objective of this course is to provide each student with an awareness and understanding of definition and property of series and limit of functions;definition and property of derivative and its geometry significance;derivative and continuity of functions;laws of derivative;Rolle Theorem,Lagrange Theorem,Cauchy Theorem;L‘Hospital Theorem,Taylor Formula;property of curves by derivative;primary function and indefinite integral;definite integral;definition, geometry significance, limit and continuity of multiple functions;functions of the partial derivative, double integral and differential calculus;series of differential equations and calculation methods.
Textbook:Calculus, Zhu Laiyi, Higher Education Press
Teaching Method:This course will be given mainly through classroom teaching.
Credits:3 hours per week, 99 hours in total, 6 credit points
Method of Examination:Written exams
2 Course Title:线性代数
English Name:Linear Algebra
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through the study of this course students should have clear understanding of basic theories about linear algebra. Students will gain abilities to analyze and solve problems in use of computers and a firm basis for later work and research.
Course Description:In this course students will study Determinant; Matrix; Elementary transformation matrix and linear equations; Vector Group linear correlation; Similar matrix and the second type; Linear space and linear transformation.
Textbook:Linear Algebra, Tongji University
Teaching Method:This course will be given mainly through classroom teaching.
Credits:3 hours per week, 51 hours in total, 3 credit points
Method of Examination:Written exams
3 Course Title:概率论与数理统计
English Name:Probability and Statistics
Type:Specialized Compulsory
Course Objective:This is a compulsory specialized course for accounting majors. Through teaching of this course, students can learn basic theories about Probability and Statistics. Students will gain abilities to analyze random things and solve practical problems in use of basic principles.
Course Description:In this course students will study basic knowledge of: the probability of random events; One-dimensional and multi-dimensional distribution of random variables; Digital features of random variables; Law of Large Numbers and the Central Limit Theorem. Parameter estimation; Hypothesis testing
Textbook:Probability and Statistics, Zhejiang University
Teaching Method:This course will be given mainly through classroom teaching.
Credits:3 hours per week, 51 hours in total, 3 credit points
Method of Examination:Written exams
4 Course Title:经济学原理(1-2)
English Name:Principles of Economics
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through learning, students can systematically master basic knowledge and analytical method about western economics. Students will gain abilities to analyze and solve practical problems in use of basic principles and a firm basis for later work and research.
Course Description:In this course students will study basic knowledge of: Preamble;Demand and supply;Public economics;Firm behavior and industrial organization;Labor market economics; deepen the proposition;currency and price;macroeconomics in open market; fluctuation in short term economics.
Textbook:Principle of Economics, R.Glenn Hubbard, China Machine Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and problem solving.
Credits:2 hours per week, 66 hours in total, 4 credit points
Practice Hour:6 hours (9.1% in total hours)
Practice Activity:Case study
Method of Examination:Written exams
5 Course Title:西方经济学(微观)
English Name:Microeconomics
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting major. Through learning this course, students can systematically grasp basic theories and analysis methods of intermediate microeconomics. Students will gain abilities to analyze and solve practical problems in use of basic principles and a firm basis for later work and research.
Course Description:Introduction; Market system and price; Consumers and producers behavior; Competition; Government and market failure; Epilogue.
Textbook:Microeconomics, Robert S. Pindyck, Tsinghua University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:3 hours per week, 51 hours in total, 3 credit points
Practice Hour:6 hours (11.8% in total hours)
Practice Activity:Case study
Method of examination:Written exams
6 Course Title:西方经济学(宏观)
English Name:Macroeconomics
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting major. Through learning this course, students can systematically grasp basic theories and analysis methods of intermediate macroeconomics. Students will gain abilities to analyze and solve practical problems in use of basic principles and a firm basis for later work and research.
Course Description:Introduction; General Equilibrium Theories of Goods and Financial Markets; Aggregate Demand and Aggregate Supply Model; Unemployment, Inflation, and Business Cycle; Macroeconomic Policy; Open Economy; Epilogue.
Textbook:Macroeconomics, Rudiger Dornbusch, McGraw Hill Press, Dongbei University of Finance & Economics Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:3 hours per week, 51 hours in total, 3 credit points.
Practice Hour:6 hours (11.8% in total hours)
Practice Activity:Case study
Method of Examination:Written exams
7 Course Title:管理学原理
English Name:Fundamentals of Management
Type:Elective Specialized Courses
Course Objective:This is a compulsory course for accounting major. Through learning this course, students can obtain a clear understanding of development history, basic theory, and general application of management theories. Students will gain abilities to analyze and solve practical problems in use of basic principles.
Course Description:Introduction; Development of management theories in China;Development of management theories in foreign countries;Human hypothesis and basic principles of management; Environment; function and structure of management; Subject and object of management; means and performance of management.
Textbook:Principle of Management, Stephen P. Robbins, Tsinghua University Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Develop the individual career development plan;Interpersonal communication role playing
Method of Examination:Written Exams
8 Course Title:应用统计学
English Name:Statistics for Business
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting major. Through learning this course, students can grasp the basic theories and methods of statistics and know the relationship between statistics and other courses. Students will be skilled to analyze and solve practical problems in use of statistics methods.
Course Description:Introduction; Collection and reorganization of statistics data; Describing and displaying distributions; Probability; Sampling distributions; Analysis of relation and regression; Analysis of time order; Statistics index
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Textbook:Business Statistics, David F. Groebner, China Machine Press
Credits:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Statistical data collection and processing;Correlation and regression analysis
Method of Examination:Written exams
9 Course Title:会计学原理
English Name:Principles of Accounting
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting major. Through learning this course, students can systematically grasp basic theories, methods, and techniques of accounting and deeply understand the importance of accounting in economy development. Students will gain abilities to analyze and solve practical problems in use of basic principles and a firm basis for later work and research.
Course Description:Basic concepts of accounting;Accounting equation;Double entry system;Accounting Cycle;Accounting element;Financial reports;Financial analysis
Textbook:Accounting—The basis for Business Decisions(Financial Accounting), Jan R. Williams, China Machine Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and group discussions.
Credits:4 hours per week, 68 hours in total, 4 credit points
Practice Hour:8 hours (11.8% in total hours)
Practice Activity:Books system;Listed company's annual report;Accountant professional ethics
Method of Examination:Written exams
10 Course Title:中级财务会计
English Name:Intermediate Financial Accounting
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through learning this course, students can systematically grasp nature, characteristics, procedures, methods, and special issues of financial accounting. Students will gain abilities to analyze and solve practical problems comprehensively in use of basic principles.
Course Description:Financial accounting theories; Current and long-term assets; Current and long-term liabilities; Revenue, expense, income and owners’ equity; Analysis and preparation of financial statements; Accounting standards.
Textbook:Accounting, The Chinese Institute of Certified Public Accountants, China Financial & Economic Publishing House
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and group discussions.
Credits:3 hours per week, 51 hours in total, 3 credit points
Practice Hour:6 hours (11.8% in total hours)
Practice Activity:Accounting fraud
Method of Examination:Written exams
11 Course Title:高级财务会计
English Name:Advanced Financial Accounting
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through learning this course, students can deeply understand accounting assumptions changes which due to economic environment changes. They can also know how to deal with special accounting issues which deviate from accounting hypotheses.
Course Description:Commodities futures accounting;Financial Instruments accounting;Income tax accounting;accounting for lease;Changing Price Accounting;Value added accounting; Accounting in Multinational Firms;Foreign Currency Accounting;Combination Accounting;Bankruptcy Accounting
Textbook:Advanced Accounting, Floy A. Beams, China Renmin University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:3 hours per week, 51 hours in total, 3 credit points
Practice Hour:6 hours (11.8% in total hours)
Practice Activity:Consolidated financial statements;Intercompany transactions;Indirect holding;Mutual holding
Method of Examination:Written exams
12 Course Title:财务分析
English Name:Financial Statement Analysis
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through learning this course, students can systematically grasp the analysis methods of financial statements and deeply understand the nature and effects of various accounting policies. Students will be skilled in seeing through the appearance of financial statements to perceive the economic essence and will gain the abilities of solve practical problems.
Course Description:Framework of financial analysis;Analysis of income statements;Analysis of cash flow; Ratio analysis; Analysis inventory; Analysis long-term investment; Analysis long-term assets; Analysis debt; Comprehensive analysis of financial statement.
Textbook: Financial Statement Analysis, K.R.Subramanyam, China Renmin University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Listed company's annual report analysis
Method of Examination:Written exams
13 Course Title:成本会计
English Name:Cost Accounting
Type:Specialized Compulsory
Course Objective:This is a compulsory course for accounting majors. Through learning this course, students can systematically learn basic theories and specific processes about Cost Accounting. Students will be skilled to analyze and solve practical problems.
Course Description:Basic cost accounting;plan and control tools;application of cost information in determinacy;cost distribution and income;just in time and quality control;Investment determine and management control system.
Textbook:Cost Accounting: the point of management, Charles T. Horngren, China Renmin University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:2hours per week, 34 hours in total, 2credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Manufacturing process;Cost accounting flow
Method of Examination:Written exams
14 Course Title:管理会计
English Name:Managerial Accounting
Type:Compulsory Specialized
Course Objective:This is a compulsory course for accounting major. Through teaching of this course, students can systematically learn basic theories about Managerial Accounting and the importance which accounting has in the management of an enterprise. Students will be skilled to analyze and solve practical problems in use of memories.
Course Description:Definition 、function、concept of managerial accounting;distinction and relationship of managerial accounting and financier accounting;Analysis;analysis short term determinacy;analysis long term investment strategy;total budget;cost control; activity accounting;Outstanding analysis.
Textbook:Management Accounting, Charles T. Horgnren, Peking University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:2 hours per week, 34 hours in total,2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Management accountant professional ethics;Comprehensive budget;Capital budget
Method of Examination:Written exams
English Name:Accounting Information System
Type:Compulsory Specialized
Course Objective:This is a compulsory course for accounting major. Through teaching of this course, students can systematically learn basic theories about Accounting Information Systems and know process recombination and basic technology of Accounting Information Systems. Students will be familiar with application of Accounting Information Systems in internal control and electronic commerce.
Course Description:Summary of Accounting Information Systems;purchase、sales and internal control;security of information system;information system development;information system document flow and data control;Information system auditing.
Textbook:ERP Training Course,Huiyong Jin, China Logistics Publishing House
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:17 hours (50% in total hours)
Practice Activity:UFIDA ERP U8
Method of Examination:Online exams
16 Course Title:财务管理学
English Name:Financial Management
Type:Compulsory Specialized
Course Objective:This is a compulsory course for majors. Through this course, students should attain a clear understanding of financial management including mastery of basic theory and the operational skills inherent in sound financial management and build up scientific idea of financial management.
Course Description:Introduction to the principals of financial management;evaluation;financial analysis; operating capital management;capital asset investment;capital structure and dividend policy;Mid and long-term financing.
Textbook:Financial management:Theory and Practice, Eugene F. Brigham, Thomson South-western Press;Financial and Cost Management, The Chinese Institute of Certified Public Accountants, Economic Science Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:3 hours per week, 51 hours in total, 3 credit points
Practice Activity:Investing activities;Financing activities;Dividend distribution
Method of Examination:Written exams
17 Course Title:审计学
English Name:Auditing
Type:Compulsory Specialized
Course Objective:This is a compulsory course. Through teaching of this course, students can systematically learn basic concept about auditing and know the principle and practice of society auditing、government auditing and internal auditing,familiar with Independent Audit Standard、Quality Control Standards、standards of ethical and Standards for Continuing Professional Education. Students will grasp latest skills and international development and put these ideas into practice.
Course Description:summary of auditing;basic principle of auditing;Test of compliance;substantive tests;auditing report;government auditing;internal auditing;Auditing with the compute
Textbook:Auditing and Assurance Service:A Integrated Approach, Alvin A. Arens,China Renmin University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:3 hours per week, 51 hours in total, 3 credit points
Practice Hour:6 hours (11.8% in total hours)
Practice Activity:Compliance test and substantive test of various accounting cycles
Method of Examination:Written exams
18 Course Title:审计信息系统
English Name:Auditing Information System
Type:Compulsory Specialized
Course Objective:This is a compulsory course for accounting major. Through teaching of this course, students can systematically learn basic theories about Auditing Information Systems and know process recombination and basic technology of Auditing Information Systems. Students will be familiar with application of Auditing Information Systems in various accounting cycles.
Course Description:Summary of Auditing Information Systems;Audit plan;Audit evidence;Audit process;Audit report;Audit of the sales and collection cycle;Audit of the acquisition and payment cycle;Audit of the payroll and personnel cycle;Audit of the inventory and warehousing cycle;Audit of the capital acquisition and repayment cycle;Audit of cash balances.
Textbook:Computer-based Auditing Practice,Fen Tian, Economic Science Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credits:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:17 hours (50% in total hours)
Practice Activity:UFIDA Auditing A5
Method of Examination:Online exams
19 Course Title:经济法
English Name:Economic Law
Type:Elective Specialized Courses
Course Objective:This is a compulsory course for accounting majors. Through teaching of this course, students can systematically learn development and basic theories about Economic Law. Students will gain abilities to analyze and solve practical problems in use of basic principles.
Course Description:This course students will study:Basic knowledge of economic laws;business law;State asset management legal regime;company act;foreign-investment enterprise law;Law of Enterprise Bankruptcy;securities law; general and special rules of contract law;foreign exchange management rules; payment and settlement rules; intellectual property law;Accountancy law.
Textbook:Economic Law, The Chinese Institute of Certified Public Accountants, Economic Science Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Case study
Method of Examination:Written exams
20 Course Title:税法
English Name:Tax Law
Type:Elective Specialized Courses
Course Objective:This is a compulsory course for accounting Majors. Through teaching of this course, students can systematically learn current tax system and all kinds of tax regulations. Students will be familiar with specific taxation methods.
Course Description:Summary;value-added tax law;consumption tax law;Business Tax law;City maintenance construction tax law;tariff act;Resources Tax Law;Land value increment tax; Property Tax;vehicle and vessel use tax;stamp duty;enterprise income tax;Income tax law for enterprises with foreign investment and foreign enterprises; Individual income tax lawTax revenue collection control law;Tax administration law.;
Textbook:Tax Law, The Chinese Institute of Certified Public Accountants, Economic Science Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Taxation system;Tax authority's duty
Method of Examination:Written exams
21 Course Title:政府与非营利组织会计
English Name:Accounting for Governmental and Non-profit Organization
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic concept about Governmental and Non-profit Organization Accounting and know reformation process and latest achievements. Students will grasp latest skills and international development and know western Governmental and Non-profit Organization Accounting so they can put these ideas into practice.
Course Description:government and non-profit organization financial report;government affairs accounting;government business affairs accounting;analysis of government financial statement;government budget and cost accounting;non-profit organization accounting;colleges and universities accounting;health institution accounting;government and non-profit organization auditing.
Textbook:Governmental and Non-profit Organization Accounting, Earl R.WiIson, China Renmin University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Accounting in university
Method of Examination:Written exams
22 Course Title:金融学
English Name:Finance
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic concept about financial market、financial institution、center bank、currency policy,which can help them master academic authority.
Course Description:currency、summary of bank and financial market;financial market;interest rate risk;Foreign exchange market; derivation; center bank and currency policy; international finance system.
Textbook:Money,the Financial System, and the Economy, R.Glenn Hubbard, China Machine Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Finance lab practice;Thesis writing
Method of Examination:Written exams
23 Course Title:国际贸易与结算
English Name:International Trade and Settlement
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic concept about International Trade and settlement. Students will know present situation and prospective tendency so they can make a firm basis for later curriculums.
Course Description:Theory and policy of international trade; globalization of the world market economy; tariff and non-tariff barriers; encourage export and export management; WTO; developed countries and developing countries trade policies;negotiable bill;way of international payment;banker’s letter of guarantee and standby L/C;Bills in international settlement;exam documents in documentary L/C way;claim and payment among international bank;export and import trade finance in international settlement;risk and protection in international settlement.
Textbook:International Trade Theory and Practice, Sufang Zhang, University of International Business and Economics Press;International Settlement—Payment Techniques in International Trade Finance, Wei Zhao, Southeast University Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Trade disputes;Receipts and bills;Letter of credit
Method of Examination:Written exams
English Name:Public Finance
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic theories about Public Finance. Students will know the finance system at home and abroad and its circulation and grasp the important role the finance has in macroeconomics policies so they can put these theories into practice.
Course Description:Market failure and government finance;public goods theory;external effect;analysis Expenditure policy;Chinese government finance expenditure;cost and benefit analysis;Introduction of tax;Chinese taxation;national debt management;Government budget.
Textbook:Public Finance, Harvey S. Rosen, Tsinghua University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Special topic discussion
Method of Examination:Written exams
25 Course Title:经济应用文写作
English Name:Practical Writing for Economics
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic techniques about writing. Students will obtain the necessary professional writing ability and be ready for graduation thesis writing.
Course Description:Introduction of practical writing for economics;Official document writing;Market research report writing;Economic activity analysis report and economic forecast report;Feasibility study report;Budget and final report;Listed company operating status report;Economic agreement documents;Graduation thesis writing.
Textbook:Practical writing for Commercial Banks, Liguang Xia, China Financial Publishing House;Practical Writing for Economics, Li guo, Tsinghua University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Paper writing
Method of Examination:Written exams
26 Course Title:金融会计
English Name:Financial Institution Accounting
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic concept about Financial Institution Accounting. Students will be familiar with skills of Financial Institution Accounting and the importance what Financial Institution Accounting has in the development of macroeconomics and microeconomics.
Course Description:Central bank accounting; commercial bank accounting; insurance accounting; securities firms accounting; trust and investment corporation accounting; futures accounting; fund management accounting; leasing company accounting; financial corporation accounting;businesses among financial institutions accounting; annual accounting and financial accounting report for financial institutions.
Textbook:Financial Institution Accounting, Xiaofeng Wang, Dongbei University of Finance and Economics Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Accounting department responsibility and accounting cycle in commercial banks
Method of Examination:Written exams
27 Course Title:财经法规与会计职业道德
English Name:Financial Regulation and Accounting Professional Ethics
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic financial and accounting regulations and professional ethics. Students will be familiar with accounting legal system, accounting work management, tax collection, and accounting professional ethics in China.
Course Description:Accounting legal system;Settlement system;Tax collection and management system;Accounting professional ethics.
Textbook:Financial Regulation and Accounting Professional Ethics, The accountant's practice qualification examination materials writing group, China Financial & Economic Publishing House.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Accounting professional ethics
Method of Examination:Written exams
28 Course Title:会计模拟实验
English Name:Simulation Experiment on Enterprise Accounting
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically understand enterprise accounting environment, accounting process. Students will be familiar with the skills of bookkeeping, report preparation, and financial analysis and have the ability to solve practical problems.
Course Description:Enterprise production process;Accounting rules and financial management requirements;Accounting job description;Accounting for daily transaction.
Textbook:Enterprise Accounting Simulation Practices, Lianxiang Sun, Tsinghua University Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case competition.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Case competition
Method of Examination:Written exams
29 Course Title:会计案例
English Name:Accounting Case Study
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically understand the way that accounting standards are used in accounting practices. Students will be familiar with the professional judgment in presenting information fairly and solving adverse selection and moral hazard problems effectively.
Course Description:Case study in implementing accounting standards, choosing accounting policy, and controlling adverse selection and moral hazard problems.
Textbook:Handout by Instructor.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case competition and expert lectures.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Case competition
Method of Examination:Written exams
30 Course Title:企业战略与风险管理
English Name:Corporate Strategy and Risk Management
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic concept about Business Strategy and Risk Management. Students will put these ideas into practice.
Course Description:This course is composed of three parts. Strategic management: the value chain analysis;SWOT analysis;Potter's five forces model analysis. Internal control: the audit committee, COSO, corporate governance. Risk management: the risk management process, the information technology in the application of strategy and risk management.
Textbook:Strategy Management: Concept and Case, Micheal A. Hitt, China Renmin University Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case analysis and discussion.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Cesim Global Challenge ® Globalization management strategy simulation
Method of Examination:Written exams
31 Course name:项目管理
English Name:Project Management
Type:Elective Specialized Courses
Course Objectives:Through teaching of this course, students can systematically learn to integrate the system and resources effectively with rational process and complete project in time, on budge, and within scope. Project management applies to engineering, IT, finance, manufacturing, and consulting a lot.
Course Description:Project selection and priority;Project scheduling;Resource management;Project budgeting;Project risk management;Project implementation;Project controlling.
Textbook: Project Management, Erik Larson and Clifford Gray, McGraw Hill.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case analysis and discussion and project simulation.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Project simulation
Method of Examination:Written exams
32 Course Title:资产评估
English Name:Assets Appraisal
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn basic concept about Assets Assessment. Students will put these ideas into practice.
Course Description:Summary;subject of assets valuation and standard; channel of assets valuation;procedure of assets valuation;current assets and long-term assets assessment;estimate enterprise value;assets valuation report;lab of assets valuation.
Textbook:Assets Assessment, The Chinese Institute of Certified Public Accountants, Economic Science Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case analysis and discussion.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Real estate appraisal;Intangible assets appraisal
Method of Examination:Written exams
33 Course Title:金融分析
English Name:Financial Analysis
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn financial investment tools (including derivatives), risks of financial investment, mechanism of trade, behaviors of traders, and Game theory. Through case studies of foreign exchange, securities, futures, options, students will master theories of pricing and analyzing.
Course Description:Financial investment tools and their trading;Financial investment analysis theory, including financial asset valuation, basic analysis, technical analysis, portfolio theory, risk management, financial supervising theories;Foreign exchange investment trades and its strategic techniques;Securities investment and trade;Futures and options trade and etc.
Textbook:Securities Investment, Xiaoqiu Wu, China Renmin University Press;Foreign Exchange Trade and Management, Wen Wang, University of International Business and Economics Press; Application and Risk Management of Financial Investment Tools, Lihui Shang, China Planning Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case analysis, discussion and simulation.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Stock market; Foreign exchange; Futures.
Method of Examination:Written exams
34 Course Title:保险学概论
English Name:Insurance
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn the basic structure and operations of insurance companies. Students will be familiar with applying basic insurance theories to avoid and reduce risk, choosing appropriate products for different purposes, and mastering the right skills and methods for further research and study.
Course Description:Summary of Insurance;The principle of Insurance; Insurance and Actuarial.;Insurance and Financial management; Insurance and Marketing;Reinsurance;Insurance supervise.
Textbook:Risk Management and Insurance,Jame S. Trieschmann, Higher Education Press
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case analysis, discussion and simulation.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)
Practice Activity:Insurance products; Insurance company training.
Method of Examination:Written exams
35 Course Title:计量经济学
English Name:Econometrics
Type:Elective Specialized Courses
Course Objective:Through teaching of this course, students can systematically learn the basic principles and methods of econometrics. Students will be familiar with macro and micro econometric model and computer model.
Course Description:Regression analysis of cross section data;Multiple regression analysis;Heteroscedasticity;Regression analysis of time series data;OLS;EViews software;Economic forecasts;Policy evaluation;Empirical research。
Textbook:Introductory Econometrics—A Modern Approach,Jeffrey Wooldridge, Tsinghua University Press.
Teaching Method:This course will be given with the aid of multi-media and classroom teaching will be combined with case analysis, discussion and simulation.
Credit:2 hours per week, 34 hours in total, 2 credit points
Practice Hour:4 hours (11.8% in total hours)i
Practice Activity:EViews software
Method of Examination:Written exams