企业会计（一）课程标准英文
BCFC-Module Specification
All itemswith a star(*)can not be changed without approval.
PRE-REQUISITES*:Accounting Basics
CO-REQUISITES*:None
DESCRIPTION*:
This module is the core module of the accounting profession.It smain contents include basic accounting theory，assets，liabilities，owner’s equity，income，expenses，profits，and financial reporting.This module enables students to have a systematic understanding of the six major accounting elements of recognition and accounting.
OVERALL AIM(S)FOR THE MODULE*:
· This module addresses and appraises the relevant accounting regulations and enterprise accounting standards.
· This module cultivates the professional ability to account for the main economic business of the enterprise and enables students to meet the relevant requirements of accounting practitioners.
· This module helps students to develop an honest and trustworthy，meticulous working attitude.
LEARNING OUTCOMES*:
On successful completion of the module students will be able to:
Know ledge and Understanding
A.Understand requirements for the identification and measurement of accounting elements；
B.Master accounting assumptions and accounting information quality requirements；
C.Account for enterprises’related assets in accordance with the requirements of accounting standards；
Subject-specific Skills
D.Undertake accounting for money and funds；
E.Undertake accounting for receivables and advances；(https://www.daowen.com)
F.Undertake accounting for tradable financial assets；
G.Calculate cost of raw materials as per specified method for pricing inventory；
H.Calculate inventories as per planned costing method；
I.Calculate depreciation of particular fixed assets；
J.Master amortization of intangible assets and relevant accounting process；
Professional Qualities
K.Work with honesty，honesty，meticulous attitude；
L.Develop good accounting ethics.
INDICATIVE CONTENT*:
This module comprises(but not limited to)the following major topics:
· Overview of the basics of accounting
· Monetary funds
· Receivables and advances
· Tradable financial assets
· Inventory
· Fixed assets
· Intangible assets and long-term down payments
ASSESSMENT STRUCTURE*:
ASSESSMENT CRITERIA:
Generic framework assessment criteria will apply.Student swill 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