Accounting Fundamentals of Accounting Syllabus - EnglishCourse Syllabus forAccountingPrepared by：Yaqin SongSchool of AccountingApproved by Prepare time 15-7-2011Part 1 Course Information1 General inf

understanding of the basic principles and concepts underlying accounting, and to develop their ability to apply these principles and concepts in the preparation and analysis of financial statements. Upon completion of the course, students should be able to:

1. Understand the basic principles and concepts of accounting, including the accounting equation, the double-entry system, and the accounting cycle.

2. Analyze and record business transactions using the appropriate accounting techniques and procedures.

3. Prepare financial statements, including the balance sheet, income statement, and statement of cash flows, using generally accepted accounting principles.

4. Analyze and interpret financial statements using various ratios and other analytical tools.

5. Understand the role of accounting information systems and internal controls in the accounting process.

6. Understand the accounting treatment of various types of assets, liabilities, and equity.

7. Understand the accounting treatment of investments and the accounting for corporations.

8. Develop basic skills in communication, teamwork, and critical thinking through class discussion and group projects.

9. Teaching methods

The course will be delivered through a combination of lectures, class discussions, case studies, and group projects. Students will be expected to actively participate in class discussions and group projects, and to complete assigned readings and homework assignments. The instructor will use a variety of teaching methods to accommodate different learning styles, including visual aids, handouts, and multimedia presentations.

5. Assessment methods

Assessment will be based on a combination of quizzes, exams, group projects, and class participation. Quizzes and exams will assess students' understanding of the course material, while group projects and class participation will evaluate their ability to work effectively with others and communicate their ideas effectively. The weighting of each assessment component will be determined by the instructor and will be communicated to students at the beginning of the course.

6. Textbook and references

Textbook: Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2019). Financial accounting: Tools for business decision-making (9th ed.). John Wiley & Sons.

References: Horngren, C. T., Harrison, W. T., & Oliver, M. S. (2013). Accounting (9th ed.). Pearson Australia.

7. Course schedule

Week 1-2: Accounting in business

Week 3-4: Analyzing and recording transactions

Week 5-6: Adjusting accounts and preparing financial statements

Week 7-8: Completing the accounting cycle

Week 9-10: Accounting for merchandising operations

Week 11-12: Inventories and cost of sales

Week 13-14: Accounting information systems, Cash and internal controls

Week 15: Accounting for receivables, Plant assets, natural resources, and intangibles

Week 16: Current liabilities and payroll accounting, Long-term liabilities

Week 17: Investments, and Accounting for corporations

Note: The above schedule is subject to change at the discretion of the instructor