会计学
2020-05-29

 课程代码:21130074

课程名称:会计学
Financial Accounting
开课学院(部、中心):萨里国际学院
课程性质:专业基础必修课程                      学分数:4
总学时:72             讲授学时:72                  实验学时:0
预修课程
课程主要内容Traditionally concerned with measuring, recording and reporting financial transactions and events, modern accounting provides a broad range of information for a wide variety of users. Financial accounting and reporting is primarily concerned with the form and content of the financial information disclosed by firms to external parties (e.g., shareholders, regulators, and creditors). In practices, the Generally Accepted Accounting Principles (or GAAP) define the set of accounting methods and disclosure practices from which firms select when providing information to external users. At national level, in the US, for instance, financial reporting practices must follow the US GAAP which is set by the Financial Accounting Standards Board (FASB), a private-sector regulatory authority. At international level, financial reporting practices need to follow the International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB).The aims of this module are to: Explain the framework of accounting;Explain the system of recording financial transactions;Provide a broad understanding of the theory and practice of financial accounting for non-specialist students and as a foundation for further study in the area;Prepare the financial statements for a single entity;Investigate the methods used to detect errors in accounts.
修读对象及要求萨里国际学院各专业学生基础必修课,第二学期。