1. Business training objectives:
Business training objectives: This major trains senior business administration professionals with knowledge and ability in management, economy, law and accounting, who can engage in accounting practice, teaching and scientific research in enterprises, institutions and government departments.
Business training requirements: Students in this major mainly study the basic theories and knowledge of accounting, auditing and business administration, receive basic training in accounting methods and skills, and have the basic ability to analyze and solve accounting problems.
2. Main course:
Main subjects: business administration, economics, law.
Main courses: management, microeconomics, macroeconomics, management information system, statistics, accounting, financial management, marketing, economic law, financial accounting, cost accounting, management accounting and auditing.
3. Similar majors:
Business administration, marketing, accounting, financial management, human resource management, tourism management, commodity audit, e-commerce, logistics management, international business.
4. Introduction to major accounting courses:
First, basic accounting.
Course Nature: Subject Foundation Required Course Results: 4 Total Class Hours: 64
Course content: This course mainly introduces the basic principles of financial accounting, the composition of manual bookkeeping system, and the basic operating procedures, methods and accounting skills of this system. Its main contents include: an overview of accounting basis; Double entry bookkeeping; Account setting; Filling and auditing of accounting vouchers; Account book registration; Trial balance; Adjust and turn back; Property inspection; Brief introduction of accounting statements; Financial accounting procedures and organization.
Second, the accounting information system:
Course Nature: Subject Foundation Required Course Results: 3 Total Class Hours: 48
Prerequisite courses: management information system, intermediate financial accounting
Course content: This course mainly introduces the related theories and methods of how to construct accounting information system under the computer environment. Its main contents include: the basic concepts of data, information, accounting data and accounting information; The significance, history, present situation and development trend of accounting computerization; Several basic methods commonly used in software development; Techniques, methods and skills of analysis, design and implementation of accounting information system; Taking the accounting processing subsystem as an example, the application process of related technologies and methods is demonstrated. Internal control technology and operation management method of computerized accounting information system.
III. Intermediate Financial Accounting (I)
Nature of the course: required course scores: 4 Total class hours: 64
Preparatory course: basic accounting
Course content: Intermediate financial accounting is a compulsory course for accounting majors. This course comprehensively introduces the basic theories and methods of financial accounting, as well as the procedures and methods of confirming, measuring, recording and reporting financial accounting elements. Its main contents include: the basic concept of financial accounting elements; Accounting principles and methods for confirming and measuring the elements of financial position (assets, liabilities and shareholders' equity).
IV. Intermediate Financial Accounting (II)
Nature of the course: required course scores: 4 Total class hours: 64
Preparatory course: basic accounting
Course content: Intermediate financial accounting is a compulsory course for accounting majors. This course comprehensively introduces the basic theories and methods of financial accounting, as well as the procedures and methods of confirming, measuring, recording and reporting financial accounting elements. Its main contents include: accounting principles and methods for confirming and measuring the elements of operating results (income, expenses and profits); Principles, methods and explanations of compiling financial reports.
Fifth, cost accounting.
Nature of the course: required course scores: 4 Total class hours: 64
Preparatory course: intermediate financial accounting
Course content: Cost accounting is a compulsory course for accounting majors and financial management majors.
This course mainly introduces the basic theory and specific operation methods of enterprise cost accounting. Its main contents include: an overview of cost accounting; Accounting of direct material cost; Accounting of manufacturing expenses; Production loss accounting; Pricing of finished products and products in process; Production type and cost calculation method; Various methods of cost calculation; Step by step costing; Classification of cost calculation; Activity-based costing; Accounting of period expenses; Cost analysis; Cost report, etc.
Sixth, management accounting.
Nature of the course: required course scores: 3 Total class hours: 48
Preparatory course: intermediate financial accounting
Course content: Management accounting is a compulsory course for accounting and financial management majors.
This course mainly introduces the basic theory and specific application methods of modern management accounting. Its main contents include: an overview of management accounting; Cost behavior analysis; Variable cost method; Principle of cost-volume-profit analysis; Predictive analysis; Short-term business decisions; Long-term investment decision; Comprehensive budget; Cost control; Inventory control; Responsibility accounting; Operation management; Strategic management accounting, etc.
Seven. Advanced financial accounting
Nature of the course: required course scores: 4 Total class hours: 64
Preparatory course: intermediate financial accounting
Course content: Advanced financial accounting is a compulsory course for accounting majors and financial management majors. This course mainly introduces the theory and methods of advanced financial accounting. Its main contents include: studying consolidated financial statements; Partnership and branch accounting; Price change accounting; Division and interim report; Information disclosure of listed companies; Translation of foreign currency statements; Government and non-profit organization accounting; Futures accounting; Company liquidation and reorganization accounting.