本课程采用国际标准，全英教学，服务于人才培养目标中的会计专业知识、国际商务知识及全人发展目标。本课程通过全英课程内容的学习，培养学生运用国际会计准则进行基本财务报表编制的技术能力、跨学科运用商务英语知识处理涉外财务业务的综合素质、秉持社会主义核心价值观洞察国际经济现象的批判思维能力。
在学完本课程后学生将实现以下学习目标：
详述会计的定义、目标、假设及会计信息的质量要求；举例说明会计记账原理与方法、记账流程及报表编制方法；总结期末调整事项及错账的更正方法。
（二）能力目标
能熟练运用复式记账技术，对企业发生的经济业务记账；能准确发现记账差错，并更正会计记录与财务报表中的差错；能熟练编制国际会计准则下个体经营者、合伙企业、公司的非合并财务报表；能运用恰当应试技巧通过全英文线上全球统考。
(三）素质目标
具备国际法律法规意识、会计职业道德素养、中立职业判断操守；具备秉持社会主义核心价值观对国际商务事件进行批判思考的能力。
This course aims to ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements.This course is suitable for students majoring in ACA, CIMA and ACCA, as well as candidates with similar professional qualifications.
This course include 55 episodes of video document covering the following topics/areas :
1. Maintaining financial records
·Specify why an entity maintains financial records and prepare financial statements
·Specify the ethical considerations for prepares of financial statements
·Identify the sources of information for the preparation of accounting records and
financial statements
·Record and account for transactions and events resulting in income, expenses, assets,
liabilities and equity in accordance with the appropriate basis of accounting and the
laws, regulations and accounting standards applicable to the financial statements
·Record and account for changes in the ownership structure and ownership interests in an entity
·Prepare a trial balance from accounting records and identify the uses of the trial
balance
2. Adjustments to accounting records and financial statements
·Identify omissions and errors in accounting records and financial statements and
demonstrate how the required adjusitments will affect profits and/or losses
·Correct omissions and errors in accounting records and financial statements using
suspense accounts
·Prepare extended trial balance
·Prepare journals for nominal ledger entry and to correct errors in draft financial statements
3. Preparing financial statements
·Identify the main components of a set of financial statements, and specify their purpose and interrelationship
·Specify the key aspects of the accrual basis of accounting, cash accounting and break- up basis of accounting
·Prepare and present a statement of financial position, statement of profit or loss and
statement of cash flows (or extracts therefrom) from the accounting records and trial
balance in a format which satisfies the information requirements of the entity
On completion of this Course, students are expected to be able to:
1. Use proficiently the double entry accounting techniques and maintain accounting records.
2. Identify and correct omissions and errors in accounting records and financial statements.
3. Specify the components of financial statements and prepare and present non-complex accounts for sole traders, partnerships and limited companies.
