财务会计课程标准
MODULE DESCRIPTOR课程标准
Module Title课程名称
Financial Accounting财务会计
Reference课程编号 BS1111
Created开发日期 January 2019
Approved批准日期 July 2019
Amended修订日期 July 2019
Version版本号 6
SCQF Level SCQF等级 SCQF 7
SCQF Points SCQF学分 15(https://www.daowen.com)
ECTS Points[1] ECTS学分 7.5
Aims of Module课程目标
To develop knowledge and basic skills in financial accounting and to introduce the theoretical principles of accounting.
培养财务会计知识和基本技能，介绍会计理论原理。
Learning Outcomes for Module课程学习成果
On completion of this module，students are expected to be able to:
完成该课程之后，学生应该能够：
1 Record financial transactions from source documents.
根据原始凭证记录财务交易
2 Prepare basic financial statements for sole traders.
为个体商户编制基本的财务报表
3 Prepare basic financial statements for partnerships and limited companies.
为合伙企业和有限公司编制基本财务报表
4 Apply theoretical knowledge to accounting problems.
运用理论知识解决会计问题
5 Use accounting software to prepare accounting information.
使用会计软件准备会计信息
Indicative Module Content课程内容
Introduction to financial accounting；outline of the conceptual framework；double entry book keeping for sole traders，limited companies，manufacturing and not for profit organisations；journals；extended trial balance；income statement；statement of financial position；accruals accounting；period end procedures；bank reconciliations；control account reconciliations.
财务会计导论；概念框架概要；个体商户、有限公司、制造业和非营利组织的复式簿记法；日记账；扩展试算平衡表；损益表；财务状况表；应计会计；期末程序；银行对账；控制账户对账。
Module Delivery 课程教学方法
Topics are delivered in lectures，developed in tutorials and a book keeping case study is completed in workshops and computer labs.
本课程主题将通过讲座的方式授课，教师提供个别辅导，并通过研讨会和计算机实验室完成簿记案例研究。
① （用于回答表格问题）不相关，不适用。not applicable（ =used on a form as an answer to a question that does not apply to you）.
Com ponent 1 第一部分
Description：说明 Individual applied assignment个人应用型作业
Com ponent 2 第二部分
Description：说明 Closed book examination 闭卷考试
MODULE PERFORMANCE DESCRIPTOR课程绩效标准
Explanatory Text解释说明
The module is assessed by two components:C1-Coursework-30% weighting.C2-Examination-70% weighting.Module Pass Mark=Grade D(40%)
本课程考核由两部分组成。第一部分：课程作业-30%权重。第二部分：考试-70%权重。课程及格分数=D级（40%）
Module Requirements课程要求
Prerequisites for Module预备课程 None. 无
Corequisites for module辅助课程 None. 无
Precluded Modules限修课程 None. 无
INDICATIVE BIBLIOGRAPHY参考书目
1 WEETMAN，P.，2015.Financial Accounting.7th ed.London:Pearson.
2 WOOD，F.and SANGSTER，A.，2018.Frank Wood’s Business Accounting 1.14th ed.London:Financial Times Prentice Hall.