会计基础课程标准英文
BCFC-Module Specification
All items with a star(*)can not be changed without approval.
PRE-REQUISITES*:None
CO-REQUISITES*:None
DESCRIPTION*:
This module helps students understand basic theories and methods about accounting.With this module，students can comprehensively know about the accounting work，master the basic accounting procedures and understand the professional ethics of accounting.
OVERALL AIM(S)FOR THE MODULE*:
· This module addresses and appraises the basic principles，methods and elements of accounting，and thus provides the basis for further study in this field for those students who wish it.
· This module will enable students to understand and analyze financial statements.
LEARNING OUTCOMES*:
On successful completion of the module students will be able to:
Know ledge and Understanding
A.Master the basic concepts of accounting，elements of accounting，setting of accounts and their relationships；
B.Master the basic principles of double-entry bookkeeping system and the basic procedures and methods of accounting entries；
C.Master accounting documents，accounting books，accounting statements，accounting cycles and procedures；
D.Become familiar with accounting organizations and related laws and regulations；
Subject-specific Skills
E.Record accounts of daily businesses of enterprises；
F.Prepare financial statements；
G.Do accounting business in compliance with related laws and regulations；(https://www.daowen.com)
Professional Qualities
H.Apply professional ethics of“honesty，integrity，discipline，and no fraud”.
INDICATIVE CONTENT*:
This module comprises(but not limited to)the following major topics:
· Functions，methods，concepts，objectives and assumptions of accounting
· Accounting elements and accounting equation
· Account and journal entry
· Book keeping methods
· Business transactions under double entry bookkeeping
· Source documents and books of prime entry
· Ledger
· Accounting cycle
· Assets checking and bookkeeping
· Financial statements
ASSESSMENT STRUCTURE*:
ASSESSMENT CRITERIA:
Generic framework assessment criteria will apply.Students will have to demonstrate sufficient knowledge and understanding，and relevant practical skills in this module specification in order to pass this subject.
APPROVAL/REVIEW DATES:
Version:1
Date of approval:July 5，2019