会计（注册会计师）专业课程简介英文
Diploma of Accounting (Certified Public Accountant)Module Description
ACC1210 Accounting Basics
4 credits 4 hours 18 weeks
This module helps students understand basic theories and methods about accounting.Students will be equipped with basic professional skill of accounting.With this module，students can comprehensively know about the accounting work，master the basic methods and procedures of manual accounting and understand the professional ethics of accounting.
ACC1111 Basic Skills in Accounting
2 credits 2 hours 18 weeks
This module mainly deals with the Chinese abacus operations of addition，subtraction，and multiplication，as well as Chinese Yuan (CNY)money counting.With this module，the students will know about the traditional Chinese abacus culture and become proficient in money counting.Students will also learn how to identify counterfeit banknote，small keyboard typing skills，and other methods of accounting operations.
ACC1112 Accounting Culture
2 credits 2 hours 18 weeks
This module mainly demonstrates the basic content and history of accounting both at home and abroad.This module will help students learn about big events，figures and classic writings during the development of accounting discipline and the history of Lixin accounting brand.
ACC1214 Enterprise AccountingⅠ
4 credits 4 hours 18 weeks
This module is the core module of the accounting profession.Its main contents include basic accounting theory，assets，liabilities，owner’s equity，income，expenses，profits，and financial statements.This module enables students to develop a systematic understanding of the six major elements of accounting.
DBA2101 Database Application
3 credits 3 hours 18 weeks
This module is a compulsory module for the program of CPA.It mainly involves the basic principle and application of database，and lays the foundation for data management and processing for the subsequent professional modules.
ACC2114 Enterprise Accounting Ⅱ
4 credits 4 hours 18 weeks
This module is a compulsory module for the program of CPA.With this module，students will develop a systematic understanding of the accounting of liabilities，owner’s equity，income，expenses，profit and statements.Furthermore，students will develop basic professional capability to carry out accounting business in enterprises and industries and prepared for subsequent core modules of the program.
ACC2115 Cost Accounting for Manufacturing Industry
3 credits 3 hours 18 weeks
This module covers basic principles and methods of cost accounting.With this module，students will learn how to collect and allocate costs of production，calculate costs of products，prepare and analyze costing reports.
ACC2116 Enterprise Taxation PracticeⅠ
3 credits 3 hours 18 weeks
This module will help students understand the basic elements of taxation system，the specific legal provisions of the current tax categories in China，and specific tax declaration procedure for each tax category.Students will be skilled at calculating the amount of tax payable，following accounting procedures and making tax declaration in accordance with legal requirements.
ECN1113 Principles of Economics(Bilingual)
3 credits 3 hours 18 weeks
This module mainly provides students with basic economic principles，tools，methods and policies.This module will help students learn skills in analyzing economic phenomenon in real life and making wise economic decisions.
MNG2110 Principles of Management(Bilingual)
2 credits 2 hours 18 weeks
This module includes the basic principles of management.It helps students understand the basic functions of management such as decision-making，planning，organization，leadership and control.This module aims to broaden students’managerial horizons and cultivate their managerial skills in planning，organizing，leading and controlling.This module will be delivered in bilingual languages of Chinese and English.
LAW 2102 Economic Law
3 credits 3 hours 18 weeks
This module covers the basic system of economic laws including corporate law，consumer rights protection law，product quality law，contract law，and tax law.With this module，students will learn how to apply specific economic laws to protect the rights and interests of their own or their organizations，and properly deal with the economic relations with relevant parties.
ACC2216 Enterprise Taxation Practice II
2 credits 2 hours 18 weeks
This is the core module of the accounting major.It mainly covers the tax declaration procedures for various categories of tax existing in China with emphasis on filling in the forms of tax declaration.With this module，students are expected to qualify for the taxation positions in the finance departments of different types of organizations，and complete tax declaration in accordance with legal requirements.
MNG2216 Simulation of Business Operation
2 credits 2 hours 10 weeks
This module is a comprehensive simulation of business management.With this module，students will learn how to manage marketing，production，finance，human resource，teamwork and performance appraisal，and learn how to view business and operations from a strategic perspective.(https://www.daowen.com)
ENG3106 English for Finance and Economics
2 credits 2 hours 18 weeks
This module covers specific vocabulary of finance，economy，and accounting in English.With this module，students will learn international practices in fields of finance and economy and be able to communicate in English with international counterparts.
ITA2207 Application of Excel to Financial Accounting
3 credits 3 hours 18 weeks
This module integrates computer operating，financial accounting，management methods and systems with Excel as an operating platform.It combines Excel with the basic procedures for financial accounting in an organic and scientific manner.With this module，students will learn how to collect and analyze financial data through Excel applications.
ACC2210 Applications of Financial Software
3 credits 3 hours 18 weeks
This module covers the basic knowledge about accounting computerization in dealing with general ledger，cash，financial statements，salary and fixed assets.With this module，students will be skilled in dealing accounting and financial management with specific software application system.
ACC3111 Management Accounting
2 credits 2 hours 18 weeks
This module covers the basic theory and content of management accounting such as forecasting and decision accounting，planning and control accounting and responsibility accounting.With this module，students will learn how to use an enterprise’s internal financial and non-financial information to predict its economic outlook，make economic decisions，plan operational policies，control operational processes，and evaluate performances.
ACC3105 CPA Auditing I
2 credits 4 hours 9 weeks
This module focuses on the composition of audit supervision system，the basic concepts of audit，audit methods and process for auditing financial statements.This module enables students to understand the basic concepts of audit，master audit methods and processes，and learn how to prepare preliminary audit working papers.
ACC3209 Experiencing Financial Sharing in Enterprise
2 credits 4 hours 10 weeks
This module provides students with the basic concept of financial sharing services，division of duties，responsibilities for positions，and process of forming a financial sharing center.This module allows students to apply the information system of a financial sharing service center to implement core businesses at a financial sharing services center.
ACC2209 Financial Management(Bilingual)
3 credits 3 hours 18 weeks
This module covers the time value of funds，funds-raising，investments，cost of capital，capital structure and dividend distribution.With this module，students will learn the basic concepts of financial management and master the ability to manage an enterprise from the perspective of finance.
ACC3208 Financial Statement Analysis(Bilingual)
2 credits 2 hours 18 weeks
This module will help students learn how to process，analyze，compare and evaluate data provided in the financial statements of listed companies.This module will enable students to judge an enterprise’s financial situation and its management.
ACC3205 CPA Auditing II
2 credits 4 hours 9 weeks
This module aims to develop students’ability to collect audit evidence，prepare working papers and make simple professional judgments.With this module，students can complete the audit of financial statements of small and medium-sized enterprises.
ACC3210 Comprehensive Training for Accounting Positions
4 credits 8 hours 10 weeks
This module will provide students opportunities to deal with accounting business cases from existing companies.With this module，students will experience different accounting positions，follow accounting procedures and other work procedures，and apply professional skills and information technology.Upon completion of this module，students will be skilled in dealing with comprehensive accounting activities.
ACC3211 Practical Training in Professional Context
3 credits 6 hours 10 weeks
This module exposes students to real work process，norms and methods in such fields like business，finance and taxation in industrial enterprises.Students will familiarize themselves with business process，clarify the work responsibilities of business，finance and tax-related posts，and move business forward according to the work process for different posts，and carry out accounting，tax declaration and annual review of enterprises.
STC3210 Fundamentals of Statistics
3 credits 3 hours 18 weeks
This module helps students master statistical methods for collecting，analyzing and interpreting data.It covers the basic concept and principles of statistics.With this module students will be able to apply statistical methods to analyze practical economic and managerial problems.
ACC3112 Banking Business Accounting
2 credits 2 hours 18 weeks
This module focuses on basic accounting principles and accounting methods for the core banking business.With this module，students will learn how to master accounting methods for banking businesses.
ACC3113 Non-profit Organization Accounting
2 credits 2 hours 18 weeks
This module focuses on professional accounting for government and non-profit organizations.This module mainly includes fiscal budget accounting，accounting for institutional and administrative organizations.With this module，student swill learn how to apply the basic theories and methods of accounting to funds management for non-profit organizations，and learn how to calculate and manage the fiscal funds for governments.