会计专业教学大纲及主干课程 英文版
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Syllabus of Accounting
List of main courses:
1. Financial Management
2. Cost Accounting
3. Advanced Financial Accounting
4. Management Accounting
5. Accounting Computerization
6. Accounting Practice
7. Basic Accounting
8. Auditing
9. Intermediate Accounting
Syllabus of Financial Management
Course Description
This course is a backbone course of specialty of Accounting Computerization, and it provides students a overall knowledge of theory, methods and practical skills on financial management, and lays a hard basis for future work.
Textbook
Textbook is the exam textbook related with Chartered Public Accountant Exam (CPA Exam)
Chapter One Summary of Financial Management
Aims:
This chapter touches on the basic principles of financial management; students are required to grasp the definition, goals, principles and methods of financial management.
Key points and difficulties:
Concept and goals of financial management
Course content:
.1 Goal of financial management
.2 Content of financial management
.3 Principle of financial management
.4 Condition of financial management
Chapter Two Financial Statement Analysis
Aims:
This chapter describes basic theory, ratio and application of financial statement. Students are required to grasp goal, methods, principles and some indexes of statement analysis.
Key points and difficulties:
Basic ratio of finance and application of financial statement
Course content
2.1 Introduction of financial statement analysis
2.2 Basic financial ratio
2.3 Application of financial statement analysis
Chapter Three Financial Forecasting and Planning
Aims:
This chapter describes financial forecasting and financial budget. Students are required to grasp means of financial forecasting and depreciation of the financial budget.
Key points and difficulties:
Containing growth rate and sustainable growth rate
Course content
3.1 Financial forecasting
3.2 Growth rate and capital requirements
3.3 Financial budget
Chapter Four Financial Valuation
Aims:
Students are required to grasp concepts of time value, risk and return and cost
effectiveness
Course content:
4.1 Time value of money
4.2 Bond valuation
4.3 Stock valuation
4.4 Risk and return
Chapter Five Investment Management
Aims:
Students are required to means of investment projects evaluation, estimate of investment cash flow and risk management of investment projects.
Course content:
5.1 Basic means of investment projects evaluation
5.2 Estimate of investment cash flow
5.3 Risk management of investment projects
Chapter Six Liquid Capital
Aims:
Students are required to grasp cash management, accounts receivable management and inventory management, working capital management and liquid capital
Course content:
6.1 Cash and Portfolio Management
6.2 Accounts receivable management
6.3 Inventory management
Chapter Seven Fund Raising Management
7.1 Common stock financing
7.2 Long-term debt financing
7.3 Short-term funding and working capital policy
Chapter Eight Dividend Distribution
8.1 Content of profit distribution
8.2 Procedure and means of dividend payment
8.3 Dividend distribution policy and internal financing