Accounting

发布者:实习测试发布时间:2021-11-12浏览次数:36

1 Course Title微积分(1-2

English NameCalculus

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionThe overall objective of this course is to provide each student with an awareness and understanding of definition and property of series and limit of functionsdefinition and property of derivative and its geometry significancederivative and continuity of functionslaws of derivativeRolle TheoremLagrange TheoremCauchy TheoremLHospital TheoremTaylor Formulaproperty of curves by derivativeprimary function and indefinite integraldefinite integraldefinition, geometry significance, limit and continuity of multiple functionsfunctions of the partial derivative, double integral and differential calculusseries of differential equations and calculation methods.

TextbookCalculus, Zhu Laiyi, Higher Education Press

Teaching MethodThis course will be given mainly through classroom teaching.

Credits3 hours per week, 99 hours in total, 6 credit points

Method of ExaminationWritten exams

2 Course Title线性代数

English NameLinear Algebra

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionIn 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.

TextbookLinear Algebra, Tongji University

Teaching MethodThis course will be given mainly through classroom teaching.

Credits3 hours per week, 51 hours in total, 3 credit points

Method of ExaminationWritten exams

3 Course Title概率论与数理统计

English NameProbability and Statistics

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionIn 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

TextbookProbability and Statistics, Zhejiang University

Teaching MethodThis course will be given mainly through classroom teaching.

Credits3 hours per week, 51 hours in total, 3 credit points

Method of ExaminationWritten exams

4 Course Title经济学原理(1-2

English NamePrinciples of Economics

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionIn this course students will study basic knowledge of: PreambleDemand and supplyPublic economicsFirm behavior and industrial organizationLabor market economics; deepen the propositioncurrency and pricemacroeconomics in open market; fluctuation in short term economics.

TextbookPrinciple of Economics, R.Glenn Hubbard, China Machine Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and problem solving.

Credits2 hours per week, 66 hours in total, 4 credit points

Practice Hour6 hours (9.1% in total hours)

Practice ActivityCase study

Method of ExaminationWritten exams

5 Course Title西方经济学(微观)

English NameMicroeconomics

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionIntroduction; Market system and price; Consumers and producers behavior; Competition; Government and market failure; Epilogue.

TextbookMicroeconomics, Robert S. Pindyck, Tsinghua University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits3 hours per week, 51 hours in total, 3 credit points

Practice Hour6 hours (11.8% in total hours)

Practice ActivityCase study

Method of examinationWritten exams

6 Course Title西方经济学(宏观)

English NameMacroeconomics

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionIntroduction; General Equilibrium Theories of Goods and Financial Markets; Aggregate Demand and Aggregate Supply Model; Unemployment, Inflation, and Business Cycle; Macroeconomic Policy; Open Economy; Epilogue.

TextbookMacroeconomics, Rudiger Dornbusch, McGraw Hill Press, Dongbei University of Finance & Economics Press.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits3 hours per week, 51 hours in total, 3 credit points.

Practice Hour6 hours (11.8% in total hours)

Practice ActivityCase study

Method of ExaminationWritten exams

7 Course Title管理学原理

English NameFundamentals of Management

TypeElective Specialized Courses

Course ObjectiveThis 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 DescriptionIntroduction; Development of management theories in ChinaDevelopment of management theories in foreign countriesHuman hypothesis and basic principles of management; Environment; function and structure of management; Subject and object of management; means and performance of management.

TextbookPrinciple of Management, Stephen P. Robbins, Tsinghua University Press.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityDevelop the individual career development planInterpersonal communication role playing

Method of ExaminationWritten Exams

8 Course Title应用统计学

English NameStatistics for Business

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionIntroduction; 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 MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

TextbookBusiness Statistics, David F. Groebner, China Machine Press

Credits2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityStatistical data collection and processingCorrelation and regression analysis

Method of ExaminationWritten exams

9 Course Title会计学原理

English NamePrinciples of Accounting

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionBasic concepts of accountingAccounting equationDouble entry systemAccounting CycleAccounting elementFinancial reportsFinancial analysis

TextbookAccountingThe basis for Business Decisions(Financial Accounting), Jan R. Williams, China Machine Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and group discussions.

Credits4 hours per week, 68 hours in total, 4 credit points

Practice Hour8 hours (11.8% in total hours)

Practice ActivityBooks systemListed company's annual reportAccountant professional ethics

Method of ExaminationWritten exams

10 Course Title中级财务会计

English NameIntermediate Financial Accounting

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionFinancial 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.

TextbookAccounting, The Chinese Institute of Certified Public Accountants, China Financial & Economic Publishing House

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and group discussions.

Credits3 hours per week, 51 hours in total, 3 credit points

Practice Hour6 hours (11.8% in total hours)

Practice ActivityAccounting fraud

Method of ExaminationWritten exams

11 Course Title高级财务会计

English NameAdvanced Financial Accounting

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionCommodities futures accountingFinancial Instruments accountingIncome tax accountingaccounting for leaseChanging Price AccountingValue added accounting Accounting in Multinational FirmsForeign Currency AccountingCombination AccountingBankruptcy Accounting

TextbookAdvanced Accounting, Floy A. Beams, China Renmin University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits3 hours per week, 51 hours in total, 3 credit points

Practice Hour6 hours (11.8% in total hours)

Practice ActivityConsolidated financial statementsIntercompany transactionsIndirect holdingMutual holding

Method of ExaminationWritten exams

12 Course Title财务分析

English NameFinancial Statement Analysis

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionFramework of financial analysisAnalysis of income statementsAnalysis 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 MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityListed company's annual report analysis

Method of ExaminationWritten exams

13 Course Title成本会计

English NameCost Accounting

TypeSpecialized Compulsory

Course ObjectiveThis 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 DescriptionBasic cost accountingplan and control toolsapplication of cost information in determinacycost distribution and incomejust in time and quality controlInvestment determine and management control system.

TextbookCost Accounting: the point of management, Charles T. Horngren, China Renmin University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits2hours per week, 34 hours in total, 2credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityManufacturing processCost accounting flow

Method of ExaminationWritten exams

14 Course Title管理会计

English NameManagerial Accounting

TypeCompulsory Specialized

Course ObjectiveThis 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 DescriptionDefinition functionconcept of managerial accountingdistinction and relationship of managerial accounting and financier accountingAnalysisanalysis short term determinacyanalysis long term investment strategytotal budgetcost control; activity accountingOutstanding analysis.

TextbookManagement Accounting, Charles T. Horgnren, Peking University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits2 hours per week, 34 hours in total,2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityManagement accountant professional ethicsComprehensive budgetCapital budget

Method of ExaminationWritten exams

15 Course Title会计信息系统

English NameAccounting Information System

TypeCompulsory Specialized

Course ObjectiveThis 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 DescriptionSummary of Accounting Information Systemspurchasesales and internal controlsecurity of information systeminformation system developmentinformation system document flow and data controlInformation system auditing.

TextbookERP Training CourseHuiyong Jin, China Logistics Publishing House

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits2 hours per week, 34 hours in total, 2 credit points

Practice Hour17 hours (50% in total hours)

Practice ActivityUFIDA ERP U8

Method of ExaminationOnline exams

16 Course Title财务管理学

English NameFinancial Management

TypeCompulsory Specialized

Course ObjectiveThis 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 DescriptionIntroduction to the principals of financial managementevaluationfinancial analysis; operating capital managementcapital asset investmentcapital structure and dividend policyMid and long-term financing.

TextbookFinancial managementTheory and Practice, Eugene F. Brigham, Thomson South-western PressFinancial and Cost Management, The Chinese Institute of Certified Public Accountants, Economic Science Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits3 hours per week, 51 hours in total, 3 credit points

Practice Hour6 hours (11.8% in total hours)

Practice ActivityInvesting activitiesFinancing activitiesDividend distribution

Method of ExaminationWritten exams

17 Course Title审计学

English NameAuditing

TypeCompulsory Specialized

Course ObjectiveThis 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 auditinggovernment auditing and internal auditingfamiliar with Independent Audit StandardQuality Control Standardsstandards of ethical and Standards for Continuing Professional Education. Students will grasp latest skills and international development and put these ideas into practice.

Course Descriptionsummary of auditingbasic principle of auditingTest of compliancesubstantive testsauditing reportgovernment auditinginternal auditingAuditing with the compute

TextbookAuditing and Assurance ServiceA Integrated Approach, Alvin A. ArensChina Renmin University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit3 hours per week, 51 hours in total, 3 credit points

Practice Hour6 hours (11.8% in total hours)

Practice ActivityCompliance test and substantive test of various accounting cycles

Method of ExaminationWritten exams

18 Course Title审计信息系统

English NameAuditing Information System

TypeCompulsory Specialized

Course ObjectiveThis 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 DescriptionSummary of Auditing Information SystemsAudit planAudit evidenceAudit processAudit reportAudit of the sales and collection cycleAudit of the acquisition and payment cycleAudit of the payroll and personnel cycleAudit of the inventory and warehousing cycleAudit of the capital acquisition and repayment cycleAudit of cash balances.

TextbookComputer-based Auditing PracticeFen Tian, Economic Science Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credits2 hours per week, 34 hours in total, 2 credit points

Practice Hour17 hours (50% in total hours)

Practice ActivityUFIDA Auditing A5

Method of ExaminationOnline exams

19 Course Title经济法

English NameEconomic Law

TypeElective Specialized Courses

Course ObjectiveThis 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 DescriptionThis course students will studyBasic knowledge of economic lawsbusiness lawState asset management legal regimecompany actforeign-investment enterprise lawLaw of Enterprise Bankruptcysecurities law general and special rules of contract lawforeign exchange management rules; payment and settlement rules; intellectual property lawAccountancy law.

TextbookEconomic Law, The Chinese Institute of Certified Public Accountants, Economic Science Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityCase study

Method of ExaminationWritten exams

20 Course Title税法

English NameTax Law

TypeElective Specialized Courses

Course ObjectiveThis 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 DescriptionSummaryvalue-added tax lawconsumption tax lawBusiness Tax lawCity maintenance construction tax lawtariff actResources Tax LawLand value increment tax Property Taxvehicle and vessel use taxstamp dutyenterprise income taxIncome tax law for enterprises with foreign investment and foreign enterprises; Individual income tax lawTax revenue collection control lawTax administration law.

TextbookTax Law, The Chinese Institute of Certified Public Accountants, Economic Science Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityTaxation systemTax authority's duty

Method of ExaminationWritten exams

21 Course Title政府与非营利组织会计

English NameAccounting for Governmental and Non-profit Organization

TypeElective Specialized Courses

Course ObjectiveThrough 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 Descriptiongovernment and non-profit organization financial reportgovernment affairs accountinggovernment business affairs accountinganalysis of government financial statementgovernment budget and cost accountingnon-profit organization accountingcolleges and universities accountinghealth institution accountinggovernment and non-profit organization auditing.

TextbookGovernmental and Non-profit Organization AccountingEarl R.WiIson, China Renmin University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityAccounting in university

Method of ExaminationWritten exams

22 Course Title金融学

English NameFinance

TypeElective Specialized Courses

Course ObjectiveThrough teaching of this course, students can systematically learn basic concept about financial marketfinancial institutioncenter bankcurrency policywhich can help them master academic authority.

Course Descriptioncurrencysummary of bank and financial marketfinancial marketinterest rate riskForeign exchange market; derivation; center bank and currency policy; international finance system.

TextbookMoneythe Financial System, and the Economy, R.Glenn Hubbard, China Machine Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityFinance lab practiceThesis writing

Method of ExaminationWritten exams

23 Course Title国际贸易与结算

English NameInternational Trade and Settlement

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionTheory 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 policiesnegotiable billway of international paymentbankers letter of guarantee and standby L/CBills in international settlementexam documents in documentary L/C wayclaim and payment among international bankexport and import trade finance in international settlementrisk and protection in international settlement.

TextbookInternational Trade Theory and Practice, Sufang Zhang, University of International Business and Economics PressInternational SettlementPayment Techniques in International Trade Finance, Wei Zhao, Southeast University Press.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityTrade disputesReceipts and billsLetter of credit

Method of ExaminationWritten exams

24 Course Title财政学

English NamePublic Finance

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionMarket failure and government financepublic goods theoryexternal effectanalysis Expenditure policyChinese government finance expenditurecost and benefit analysisIntroduction of taxChinese taxationnational debt managementGovernment budget.

TextbookPublic Finance, Harvey S. Rosen, Tsinghua University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivitySpecial topic discussion

Method of ExaminationWritten exams

25 Course Title经济应用文写作

English NamePractical Writing for Economics

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionIntroduction of practical writing for economicsOfficial document writingMarket research report writingEconomic activity analysis report and economic forecast reportFeasibility study reportBudget and final reportListed company operating status reportEconomic agreement documentsGraduation thesis writing.

TextbookPractical writing for Commercial Banks, Liguang Xia, China Financial Publishing HousePractical Writing for Economics, Li guo, Tsinghua University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityPaper writing

Method of ExaminationWritten exams

26 Course Title金融会计

English NameFinancial Institution Accounting

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionCentral 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.

TextbookFinancial Institution Accounting, Xiaofeng Wang, Dongbei University of Finance and Economics Press.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityAccounting department responsibility and accounting cycle in commercial banks

Method of ExaminationWritten exams

27 Course Title财经法规与会计职业道德

English NameFinancial Regulation and Accounting Professional Ethics

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionAccounting legal systemSettlement systemTax collection and management systemAccounting professional ethics.

TextbookFinancial Regulation and Accounting Professional Ethics, The accountant's practice qualification examination materials writing group, China Financial & Economic Publishing House.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case study and discussions.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityAccounting professional ethics

Method of ExaminationWritten exams

28 Course Title会计模拟实验

English NameSimulation Experiment on Enterprise Accounting

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionEnterprise production processAccounting rules and financial management requirementsAccounting job descriptionAccounting for daily transaction.

TextbookEnterprise Accounting Simulation Practices, Lianxiang Sun, Tsinghua University Press.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case competition.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityCase competition

Method of ExaminationWritten exams

29 Course Title会计案例

English NameAccounting Case Study

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionCase study in implementing accounting standards, choosing accounting policy, and controlling adverse selection and moral hazard problems.

TextbookHandout by Instructor.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case competition and expert lectures.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityCase competition

Method of ExaminationWritten exams

30 Course Title企业战略与风险管理

English NameCorporate Strategy and Risk Management

TypeElective Specialized Courses

Course ObjectiveThrough teaching of this course, students can systematically learn basic concept about Business Strategy and Risk Management. Students will put these ideas into practice.

Course DescriptionThis course is composed of three parts. Strategic management: the value chain analysisSWOT analysisPotter'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.

TextbookStrategy Management: Concept and Case, Micheal A. Hitt, China Renmin University Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case analysis and discussion.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityCesim Global Challenge ® Globalization management strategy simulation

Method of ExaminationWritten exams

31 Course name项目管理

English NameProject Management

TypeElective Specialized Courses

Course ObjectivesThrough 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 DescriptionProject selection and priorityProject schedulingResource managementProject budgetingProject risk managementProject implementationProject controlling.

Textbook: Project Management, Erik Larson and Clifford Gray, McGraw Hill.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case analysis and discussion and project simulation.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityProject simulation

Method of ExaminationWritten exams

32 Course Title资产评估

English NameAssets Appraisal

TypeElective Specialized Courses

Course ObjectiveThrough teaching of this course, students can systematically learn basic concept about Assets Assessment. Students will put these ideas into practice.

Course DescriptionSummarysubject of assets valuation and standard; channel of assets valuationprocedure of assets valuationcurrent assets and long-term assets assessmentestimate enterprise valueassets valuation reportlab of assets valuation.

TextbookAssets Assessment, The Chinese Institute of Certified Public Accountants, Economic Science Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case analysis and discussion.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityReal estate appraisalIntangible assets appraisal

Method of ExaminationWritten exams

33 Course Title金融分析

English NameFinancial Analysis

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionFinancial investment tools and their tradingFinancial investment analysis theory, including financial asset valuation, basic analysis, technical analysis, portfolio theory, risk management, financial supervising theoriesForeign exchange investment trades and its strategic techniquesSecurities investment and tradeFutures and options trade and etc.

TextbookSecurities Investment, Xiaoqiu Wu, China Renmin University PressForeign 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 MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case analysis, discussion and simulation.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityStock market; Foreign exchange; Futures.

Method of ExaminationWritten exams

34 Course Title保险学概论

English NameInsurance

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionSummary of InsuranceThe principle of Insurance; Insurance and Actuarial.Insurance and Financial management; Insurance and MarketingReinsuranceInsurance supervise.

TextbookRisk Management and Insurance,Jame S. Trieschmann, Higher Education Press

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case analysis, discussion and simulation.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)

Practice ActivityInsurance products; Insurance company training.

Method of ExaminationWritten exams

35 Course Title计量经济学

English NameEconometrics

TypeElective Specialized Courses

Course ObjectiveThrough 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 DescriptionRegression analysis of cross section dataMultiple regression analysisHeteroscedasticityRegression analysis of time series dataOLSEViews softwareEconomic forecastsPolicy evaluationEmpirical research

TextbookIntroductory EconometricsA Modern Approach,Jeffrey Wooldridge, Tsinghua University Press.

Teaching MethodThis course will be given with the aid of multi-media and classroom teaching will be combined with case analysis, discussion and simulation.

Credit2 hours per week, 34 hours in total, 2 credit points

Practice Hour4 hours (11.8% in total hours)i

Practice ActivityEViews software

Method of ExaminationWritten exams