Fundamentalsof Accounting
Content: This course isdiscipline-based course and focuses on accounting concepts, functions, elementsand accounting purposes. On this basis, the manufacturing companies, financialcompanies in different sectors such as basic economic business accountinginstance, to be described step by step. Students will have a good command ofbasic accounting theory, methods , principles and accounting skills so as tolay a solid foundation for subsequent academic learning.
Intermediate FinancialAccounting I/ II
Pre-requisites: Fundamentals of Accounting
Content: "IntermediateFinancial Accounting" is a professional required course. This course isprimarily to stock companies, for example, in accordance with accountingstandards require, for an enterprise's economic business accounts processing,and provide the company's financial position, operating results and cash flow,and other accounting information. "Intermediate FinancialAccounting," Content of the accounting involved in more comprehensive,with extensive.
CostAccounting
Pre-requisites: Fundamentalsof Accounting, Corporate Finance
Content: This course is a professional required course and focusing on majorindustrial enterprises in cost accounting and analysis of teaching the basictheories and methods. Itincludes cost prediction, cost decision,cost control, cost analysis, cost accounting, etc., while cost accounting isthe focus of this course.
AdvancedAccounting
Pre-requisites: Intermediate Financial Accounting,Corporate Finance
Content: Thiscourse is a professional required course. The purpose of it is toequip students with complex financial accounting issues. The curriculum contentincludes: special corporate accounting, special financial reports, such as:consolidated, price changes accounting, foreign currency conversion, etc.;special economic services, such as: futures, leasing, income tax, foreigncurrency business, corporate restructuring, reorganization and bankruptcyliquidation. This course has a strong theoretical and forward-looking.
Corporate Finance
Pre-requisites: Fundamentalsof Accounting
Content: This course, as a compulsory course,mainly draws lessons from financial management abroad. Then by considering thereal situation of our country, teachers will teach students the basic conceptsand theory of modern financial management, doing some research on theenvironment and objectives of financial management and further discussingfinancing concepts, mechanisms and management methods. On this basis, introduction of corporate financeapproach, scale, cost of capital, financial leverage and capital structuretheory; investment and decision-making methods; asset optimization andmanagement; income and distribution, dividend policy; financial analysisindicators and DuPont analysis system and so on will be given.
BankingAccounting
Pre-requisites: Accounting, Finance
Content: Thiscourse aims atteaching the concept of bank accounting, characteristics, basicaccounting methods and various payment and settlement methods, deposit and loanbusiness, LaSalle exchanges, financial institutions, exchanges, and theaccounting treatment of foreign exchange business. While having a good mastery ofcommercial bank accounting business, students are required to master someskills of People’s Bank business. This course is a practically strongprofessional course.
Auditing
Pre-requisites: Accounting, Intermediate accounting, Cost Accounting,Corporate Finance, Advanced Financial Accounting
Content: Auditing is is a course designed to study auditing theory andmethods so as to explore the law of development of the profession. This course is based on auditing principles andauditing practices, systematic introduction to the audit of the basic theoryand practical skills in two aspects. Audit theory, which describes the originsof the audit, organizational system, the basic classification and methods ofaudit procedures, internal control system and its evaluation aspects; in theaudit practice in the curriculum according to different accounting elements,detailed introduction to the account of the specific accounting methods andaudit procedures, audit and accounting reports, audit reports and managementletter preparation, verification and other verification services.
Financial Statement Analysis
Pre-requisites: Intermediate Financial Accounting, Corporate Finance
Content: This course introduces the basic structure of financialstatements, analysis of indicators of the composition, and informationdisclosure of listed companies related to the basic theories and methods. Through the study of thiscourse, students are to have a good mastery of the purpose and methods ofstatement analysis so as to analyze the enterprisemystery hidden in the financial statements, diagnose the problems in enterprisemanagement and know how to evaluate enterprise management risk and promoteenterprise performance with the help of financial statements.
Accounting Information System
Pre-requisites: Intermediate Accounting, Cost Accounting, Applied Computer Basics
Content: This course focuses on the significance of accountinginformation systems, characteristics, content and information processing,manual comparison of accounting and computerized accounting, accountinginformation systems in management information system status, accountinginformation systems development principles, tools and methods, accountingcomputerized accounting system and processing software, including systemarchitecture, software installation, the system subjects and auxiliary accountsstructure, so that students learn to set up secondary accounts of the actualsituation, learn to operate the various elements of the module initialization,control schedule the operation of accounting systems. Classroom teaching,example to illustrate, computer operation method are combined in the process ofteaching.
Derivative Financial Instruments Accounting
Pre-requisites: Accounting, Corporate Finance
Content: The course introduces the basic knowledge of derivative financialinstruments, derivative financial instruments accounting standards, derivativefinancial instruments accounting practice and theory of derivative financialinstruments.
Security Company Accounting
Pre-requisites: Fundamentals of Accounting, CorporateFinance
Content: The course introduces the business ofsecurities companies to deal with accounting, securities company's financialposition, operating results and cash flow accounting, the operation ofsecurities companies and investment decision-making, securities marketregulation and the disclosure of accounting information, and customertransaction management of the funds clearing.
International Accounting (English Teaching)
Pre-requisites: Accounting,Corporate Finance
Content: InternationalAccounting is a major required course for students whose majors are finance andinternational trading and accounting. The coverage of this course is relativelyextensive which includes the introduction to accounting environment ofdifferent countries, accounting harmonization, foreign currency transaction andtranslation, price changing accounting, consolidated financial reporting,international financial accounting reporting, exchange exposure management,international transfer pricing, international taxation and trans-countryauditing. This course relies on several modern education tools, originaledition of books, Chinese version of books and some other supplementarymaterials to form an entire English learning environment. This course alsorequires the students to form creative idea, collective spirit and fluentEnglish communication capacity through case analysis and team work. After thelecture of the whole term, we would like to make the students get familiar withthe three following objectives, which include the different accounting systemof different countries, some of the fundamental financial requirements formultinational operation and international trading and some internationalmanagement accounting related with the multinational operation and theinternationalization of the global capital market.
FinancialAuditing
Pre-requisites: Financial Accounting, Bank Accounting, InsuranceAccounting. Security Company Accounting, Auditing
Content: Based on the systemic introduction of the generalprinciple of auditing, this course emphasizes the audit of commercial bank,giveing a brief introduction to the audit of security company, the audit ofinsurance company, and the economic responsibility audit. The audit ofcommercial bank contains the audit of deposit business, the audit of loanbusiness, the audit of RTGS business, the audit of bank card service, the auditof settlement business with branches, the audit of financing and investmentbusiness.
CorporateStrategy and Risk Management
Pre-requisites: Corporate Finance, Management, Accounting
Content: This elective course is designed tointroduce Auditing Majors to the knowledge of corporate strategy and riskmanagement in order to confront the complexities of economic development. Majortopics covered will include the basic concepts and theories of corporatestrategy and risk management; the overall process of corporate strategy;financial strategy; the application of information technology in strategicmanagement and risk management; risk management principles, practices andcorporate bankruptcy risk etc.
InternalControl Case Studies
Pre-requisites: Accounting, Corporate Finance, Auditing
Content: This course is designed to introduceAuditing Majors to the formation, execution and self-assessment of internalcontrols. Major topics covered will include the development of internal controlfrom other countries; the framework of internal control system in China; thereasons for the development of internal control, the role and limitations;principle of internal control, risk management framework of internal controland risk management; the application and self-assessment of internalcontrols in pecuniary resources,financing, long-term equity investments, procurement and payment, inventory,sale, fixed assets, and guarantee business etc.
AuditingCase Studies
Pre-requisites: Auditing
Content: This course is designed to introduceAuditing Majors to the formation. The course is in mode of case study whichmakes students familiar with procedure of auditing in Monetary funds, procurement,sales, financing, investment business. It also requires the students to masterrisk assessment, test of control and substantive tests of the procedure. And itwill lay a solid foundation to students’ auditing career in future. The coursecorporate with features of comprehensiveness, applicability and practicality,whose content is close to the market.
Advanced Financial Management
Pre-requisites: Corporate Finance, Intermediate Financial Accounting
Content: The course focuses on methods of financial processingfor business combination; pension plan management, valuation and financingdecisions in an ideal capital market. Students are required to understand and grasp methods of financialprocess of business combination; pension plan management; financial operationof intercompany transaction; financial problems for inflation; medium and smallsize’ company; group of corporate and nonprofit organization. Businesscombination (merger; consolidation; acquisition and liquidation), pension planmanagement, financial management for intercompany transaction, financialproblems for inflation; medium and small size’ company; group of corporate andnonprofit organization are the main Content of this course.
MultinationalCorporation Finance（English Teaching）
Pre-requisites: CorporateFinance, Intermediate Financial Accounting
Content: The course focuses on international financing of multinational, decision makingon international investment, comparative international financial management,international financial statement analysis, foreign currency transaction,foreign currency risk control, international monetary system, multinationalinternal currency management, usage of transfer price, international taxationmanagement, international political risk evaluation and management, andvaluation of multinational performance.
Case Analysis of Financial Management
Pre-requisites: CorporateFinance
Content: Thecourse integrated financial data and financial management theory, mainly analyzingthe financing activities, investing activities, financial forecast activities,financial statements, revenues and distribution of net income. The purpose ofthe course is to enhance students with the ability of using and analyzingfinancial information.
Corporate Finance and Derivatives
Pre-requisites: CorporateFinance
Content: The courseintroduces the basic theory and practices of corporate finance and derivativefinancial instruments, mainly discussing how to invest in physical assets andhow to financing them. It can equip financial management with the framework offinancial decision. In addition, this course also describes the characteristicsof financial markets and derivative financial instruments, and how corporateuse the financial markets and derivative financial instruments to finance itsinvestments.
