企业会计（二）课程标准英文
BCFC-Module Specification
All itemswith a star(*)can not be changed without approval.
PRE-REQUISITES*:Accounting Basics，Enterprise Accounting I
CO-REQUISITES*:None
DESCRIPTION*:
This module provides students with a systematic understanding of the accounting of liabilities，owner’s equity，income，expenses，profits and statements.Students will learn how to carry out major economic business accounting in related fields such as enterprise accounting and industrial accounting，and lay a foundation for further study in this field.
OVERALL AIM(S)FOR THE MODULE*:
· This module enables students to master the basic content and methods of accounting for professional positions in enterprises.
· This module enables students to master the recognition，measurement，recording，and reporting of the accounting elements of liabilities，owners’ equity，income，expenses，and profits.
· This module enables students to handle main economic activities of enterprise，prepare balance sheet，profit statement，cash flow statement，owner equity change statement，and provide financial information such as financial status，operating results and cash flow from enterprise to departments.
LEARNING OUTCOMES*:
On successful completion of the module students will be able to:
Know ledge and Understanding
A.Identify the relevant requirements for measuring accounting elements；
B.Recognize and measure liabilities，owners’ equity，profits and losses；
C.Account for corporate liabilities，owners’ equity，profits and losses in accordance with the relevant accounting standards accurately；
Subject-specific Skills(https://www.daowen.com)
D.Record economic transactions in accordance with accounting standards correctly；
E.Recognize，measure and account for various economic activities；
F.Prepare and submit financial statements properly；
Professional Qualities
G.Foster good professional ethics and professionalism；
H.Master Communication and teamwork skills；
I.Adapt to the environment with a good mindset.
INDICATIVE CONTENT*:
This module comprises(but not limited to)the following major topics:
· Liabilities
· Owner’s equity
· Revenues
· Expenses
· Profit
· Financial statement
ASSESSM ENT STRUCTURE*:
ASSESSM ENT 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