Accounting (Taught in Chinese)
一、Training Objectives
The major is social demand-oriented, and aims to cultivate the excellent interdisciplinary accounting talents with international vision, pioneering spirit and innovation consciousness, who areendowed with humanistic literacy, scientific spirit and integrity quality. They are cultivated to master the knowledge covering fields of accounting, management, economics, law and information technology, and posses the practical capability and communication skills. The cultivated talents will be qualified for accounting, auditing and related jobs in accounting firms, financial institutions, all types of enterprises, and government departments.
The objectives and expectations for the students trained in this major in about five years after graduation are as follows:
Objective 1: Moral integrity in practice
Have good accounting personality, moral integrity and strong sense of social responsibility. Have a broad mind, a positive ideal of life and patriotism. Pay attention to humanistic spirit, legal sense, consciousness of citizenship and scientific attitude. Have a strong desire to become an excellent international accounting talent.
Objective 2: Deep accomplishment
Have certain knowledge in field of humanities and natural science. Master the basic theories and knowledge in the fields of management and economics. Be endowed with a broad knowledge base for accounting profession and related professions. Understand the theoretical frontier and development trend of accounting science. Have primary research capability, strong language expression and communication ability, basic ability of acquiring and analyzing information. Cultivate a strong interest in cross-cultural communication, and develop a good quality of respecting international multi-culture.
Object 3: Excellent professional ability
Systematically master the basic theories, methods and skills of accounting science. Understand theaccounting related policies and regulations, international accounting practice, and modern methods of accounting management. Receive training of accounting methods and skills. Have the basic capability and quality adapt for accounting and accounting related jobs. Be able to deal with accounting, auditing and related professional issues with modern instruments.
Object 4: Cooperation of thinking and researching
Have a strong self-learning capability, a strong sense of professional development and a clear plan of career development. Be endowed with the capability of independently acquiring and applying knowledge and information, the capability of analyzing and dealing with practical issues, and the capability of continuous innovation. Master the frontier in the accounting field and follow up the tracks of advanced accounting theories and methods. Dare to innovate with good professional researching capability. Have an international vision and theoretical depth. Have good organizational management and communication and coordination skills, and be qualified as an organizer or backbone for carrying out the teamwork in accounting field effectively.
二、Requirement for graduation
1.Comprehensive quality
1-1 Have good moral cultivation, a strong sense of social responsibility, and a positive ideal of life. Have the value ideas adapt for the requirement of social progress and patriotism. Pay attention to humanistic spirit, legal sense, consciousness of citizenship and scientific attitude.
1-2 Have professional knowledge and skills of accounting science, the innovation consciousness, and the basic capability of analyzing and dealing with accounting related issues. Adhere to professional ethics and moral norms. Have an ambition for career development, a sense of social responsibility, and a rigorous working attitude. Have the spirits of legality, honesty and contribution.
1-3 Be healthy in physiology and psychology. Correctly understand the disciplines of natural and social development. Correctly deal with the harmonious development relationship between man and nature as well as social interpersonal relationship.
2.Professional character
2-1 Understand accounting and accounting related regulations and policies, and be able to engage in accounting work legally.
2-2 Have a noble moral sentiment, and follow the accounting ethics. Determine to become an excellent accounting talent.
2-3 Master the basic accounting norms, and understand accounting standards and their applications.
3. Professional consciousness
3-1 Have deep humanistic literacy and scientific Literacy.
3-2 Have a clear understanding of the relation between the accounting science and the future career. Identify with the significance of the future profession and its value. Love accounting profession, and be proud and honored of being an accountant.
3-3 Have the positive consciousness of value, life and career.
4. Professional qualities
4-1 Understand the basic nature of accounting and the management science which it belongs to. Master the basic theories and knowledge of management and economics. Master the development history and frontier trend of accounting science.
4-2 Understand the relationship between theoretical knowledge and practical application. Be able to apply the theoretical knowledge to accounting practical issues. Have a good language understanding and analyzing capability. Be able to use subject reference books and master the methods of literature searching and other information acquiring methods. Have good imaginative thinking ability and logical thinking ability. Have the strong capabilities of language and text expression, application writing, information acquiring, interpersonal communication, and analyzing and dealing with practical issues in normal jobs.
4-3 Have comprehensive social science knowledge of literature, sociology, psychology, history, political science, ethnics, philosophy, and art. Learn ideological and political theoretical knowledge. Master and apply the knowledge and techniques of advanced mathematics, statistics, foreignlanguages,computer, engineering technology and information technology.
5.Professional capabilities
5-1 Master basic theories, methods and techniques of accounting. Be familiar with domestic and abroad regulations and norms related to accounting.
5-2 Master the qualitative and quantitative analysis methods. Be able to state and deal with accounting business and items correctly. Be able to prepare accounting working reports and financial analysis reports. Cultivate the professional judgment ability, and enhance the professional level. Be able to analyze the information with the astute insight, and put forward reasonable suggestions for decision-making and risk management.
5-3 Be endowed with the capabilities of self learning, life-long learning and continuous innovation. Be able to link theory with practice, and continue to explore into the innovation of theories and practice.
6. Teamwork
6-1 Systematically master related knowledge and skills of teamwork.
6-2 Have experience of teamwork activities. Master the methods of teamwork communication and cooperation, and be able to communicate with certain entities in business and society.
6-3 Have strong social service consciousness and teamwork spirit. Be able to participate in the culture construction with the professional advantages.
三、学制Duration
4 years (Students are allowed to complete the program within 3-6 years)
四、Subscribed graduation requirement
The curriculum and credits requirement is: 26 compulsory credit from General knowledge I, 21credits from Specialty Basic Courses, 28 credits from Specialty CoreCourses, 27 credits from Specialty DirectionCourses, 24 credits from Practical Courses, 10 credits from Specialty Featured Courses (you can choose courses in the whole university). And the minimum requirement of graduation is 136 credits.
Course Type 课程类型 | Total study hour 总 学 时 | Class arrangement 学时分配 | Total credit总 学 分 | Credit distribution in each semester 各学期学分分配 | Number of courses 开课 门数 | minimum subscrib ed credit 最低 修读 学分 | ||||||||||
Lecture 讲 授 | Practice课程 实践 | Experiments or Computer-aided Learning 实验或上机 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | Courses that opens more than once滚动 开设 | |||||
General KnowledgeⅠ 通识课程① | 848 | 712 | 126 | 10 | 46 | 19 | 17 | 7 | 1 | ─ | ─ | ─ | ─ | 2 | 15 | 26 |
Specialty Basic Courses 学科平台课程 | 384 | 368 | ─ | 16 | 21 | 12 | 9 | 0 | 0 | ─ | ─ | ─ | ─ | ─ | 7 | 21 |
Specialty Core Courses 专业核心课程 | 448 | 408 | 8 | 32 | 28 | 1 |
| 7 | 9 | 8 | 3 | ─ | ─ | ─ | 9 | 28 |
Specialty Direction Courses 专业方向课程 | 2208 | 2128 | 16 | 64 | 111 | 4 | 5 | 16 | 29 | 18 | 30 | 9 | ─ | ─ | 38 | 27 |
Practical Courses 实践教学课程 | 160+18weeks | ─ | 160+18weeks | ─ | 24 | — | 1 | 0.5 | 3 | 1 | 5.5 | 4 | 9 | ─ | 14 | 24 |
Specialty Featured Courses 个性化课程 | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | ─ | 10 |
Subtotal 小计 | 4048+ 18weeks | 3616 | 310+18weeks | 122 | 230 | 36 | 32 | 30.5 | 42 | 27 | 38.5 | 13 | 9 | 2 | 83 | 136 |
五、Curriculum and Sequence
(一)General knowledge I
Compulsory/Elective 修读性质 | Course Number 课程编号 | Courses 课程名称 | Credit 学 分 | Class Hours/Week 周学时 | Total Hour/Semester 总学时 | class arrangement 学时分配 | Semester 开课 学期 | Note 备 注 | ||
Lecture讲 授 | Practice 课程实践 | Experiments or Computer-aided Learning 实验或上机 | ||||||||
Compulsory必 修 | 0210000217 | ChineseⅠ 汉语(一) | 8 | 8 | 128 | 128 |
|
| 1 | Compulsory for foreign students 留学生必修
Elective for students come from Hong Kong, Macao and Taiwan 港澳台侨学生选修 |
0210000138 | General Chinese Culture 中国文化通论 | 3 | 3 | 48 | 48 |
|
| 3 | ||
0210000218 | ChineseⅡ 汉语(二) | 8 | 8 | 128 | 128 |
|
| 2 | ||
0210000039 | General situation of China 中国概况 | 3 | 3 | 48 | 48 |
|
| 3 | ||
2210000001 | College PE Ⅰ 大学体育(一) | 1 | 2 | 30 |
| 30 |
| 1 |
| |
2210000002 | College PEⅡ 大学体育(二) | 1 | 2 | 32 |
| 32 |
| 2 |
| |
2210000003 | College PEⅢ 大学体育(三) | 1 | 2 | 32 |
| 32 |
| 3 |
| |
2210000004 | College PEⅣ 大学体育(四) | 1 | 2 | 32 |
| 32 |
| 4 |
| |
0210000247 | 大学外语(一) | 3 | 3+2 | 75 | 75 |
|
| 1 |
| |
0210000248 | 大学外语(二) | 3 | 3+2 | 80 | 80 |
|
| 2 |
| |
0210000249 | 大学外语(三) | 2 | 2 | 32 | 32 |
|
| 3 |
| |
0210000022 | College Students' Psychological Adjustment and Development 大学生心理调适与发展 | 1 | 3 | 18 | 18 |
|
| 1 |
| |
0210000032 | Advanced Mathematics D Ⅰ 高等数学D(一) | 4 | 5 | 80 | 56 | 24 |
| 1 |
| |
0210000033 | Advanced Mathematics D Ⅱ 高等数学D(二) | 4 | 5 | 80 | 56 | 24 |
| 2 |
| |
0210000145 | Computer Basics 计算机基础 | 1 | 2 | 20 | 10 |
| 10 | 1 |
| |
Sub-total 小 计 | 46 |
| The minimal requirement for foreign students is 26 credits 留学生至少修读26学分 |
(二)Specialty basic courses
Compulsory/Elective 修读 性质 | Course Number 课程编号 | Courses 课程名称 | Credit 学 分 | Class Hours/Week 周学时 | Total Hour/ Semester 总学时 | class arrangement学时分配 | Semester 开课学期 | Note 备 注 | ||
Lecture讲 授 | Practice 课程实践 | Experiments or Computer-aided Learning 实验或上机 | ||||||||
Compulsory 必 修 | 0110200397 | Microeconomics 微观经济学 | 3 | 3 | 48 | 48 |
|
| 1 |
|
0110200087 | Accounting ★ 会计学★ | 3 | 3 | 48 | 48 |
|
| 1 |
| |
0110200071 | The Science of Management ★管理学★ | 3 | 3 | 48 | 48 |
|
| 1 |
| |
011010006 | E-commerce电子商务学 | 3 | 2+1 | 48 | 32 |
| 16 | 1 |
| |
0110200021 | Financial management 财务管理学★ | 3 | 3 | 48 | 48 |
|
| 2 |
| |
0110200419 | Human resource Management 人力资源管理 | 3 | 3 | 48 | 48 |
|
| 2 |
| |
0110200188 | Marketing 市场营销学 | 3 | 3 | 48 | 48 |
|
| 2 |
| |
Sub-total 小 计 | 21 | 21 | 336 | 320 |
| 16 |
|
|
(三)Specialty core courses
Compulsory/Elective 修读 性质 | Course Number 课程编号 | Courses 课程名称 | Credit 学 分 | Class Hours/Week 周学时 | Total Hour/Semester 总学时 | class arrangement学时分配 | Semester 开课 学期 | Note 备 注 | ||
Lecture 讲 授 | Practice课程 实践 | Experiments or Computer-aided Learning 实验或上机 | ||||||||
Compulsory必修 | 0020100200 | introduction 专业导论 | 1 | 1 | 16 | 16 |
|
| 1 |
|
0110200252 | Intermediate Financial Accounting I 中级财务会计(一)★ | 4 | 4 | 64 | 64 |
|
| 3 |
| |
0110200412 | Intermediate Financial Accounting II 中级财务会计(二)★ | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200224 | Intermediate Financial management 中级财务管理 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200034 | Cost accounting 成本会计 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200335 | Management accounting管理会计 | 3 | 3 | 48 | 48 |
|
| 5 |
| |
0110200351 | Accounting information system 会计信息系统 | 3 | 1+2 | 48 | 16 |
| 32 | 6 |
| |
0030100049 | Tax law税法 | 3 | 3 | 48 | 48 |
|
| 3 |
| |
0110200177 | Auditing B审计学B | 3 | 2.5+0.5 | 48 | 40 | 8 |
| 5 |
| |
0110200308 | Financial Accounting财务会计 | 2 | 2 | 32 | 32 |
|
| 5 |
| |
Sub-total 小计 | 28 | 28 | 448 | 408 | 8 | 32 |
|
|
(四)Specialty directioncourses
1.The direction of financial accounting
Compulsory/Elective修读性质 | Course Number课程编号 | Courses 课程名称 | Credit 学 分 | Class Hours/Week 周学时 | Total Hour/Semester 总学时 | class arrangement学时分配 | Semester 开课 学期 | Note 备 注 | ||
Lecture 讲 授 | Practice 课程 实践 | Experiments or Computer-aided Learning 实验或上机 | ||||||||
Elective 选 修 | 0071600026 | Probability theory and mathematical statistics 概率论与数理统计 | 3 | 3 | 48 | 48 |
|
| 3 |
|
0070100082 | linear algebra A 线性代数A | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0020100028 | Macroeconomics B 宏观经济学B | 2 | 2 | 32 | 32 |
|
| 3 |
| |
0020100124 | Finance 金融学 | 3 | 3 | 48 | 48 |
|
| 3 |
| |
0110200359 | Economic law经济法 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0071600011 | Statistics 统计学 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200409 | Security investment 证券投资学 | 2 | 2 | 32 | 32 |
|
| 5 |
| |
0110200205 | Project appraisal B 项目评估B | 2 | 2 | 32 | 32 |
|
| 5 |
| |
0020100046 | Tax planning税务筹划 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200236 | Government and non-profit Organization Accounting B政府与非营利组织会计B | 2 | 4 | 32 | 32 |
|
| 5 | Short-term course | |
0110200013 | Financial report analysis财务报表分析 | 3 | 3 | 48 | 48 |
|
| 6 |
| |
0110200108 | Financial enterprise accounting 金融企业会计B | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0110200228 | Asset appraisal B 资产评估B | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0110200142 | Corporate culture B 企业文化B | 2 | 4 | 32 | 32 |
|
| 7 | Short-term course | |
0020100022 | International trade 国际贸易学 | 3 | 3 | 48 | 48 |
|
| 7 |
| |
0110200065 | Corporate strategy and risk management B公司战略与风险管理B | 2 | 2 | 32 | 32 |
|
| 5 |
| |
0110200415 | Topic on Capital market accounting 资本市场会计专题 | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0110200374 | Internal control and corporate government内部控制与公司治理 | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0110200385 | Audit practice and cases审计实务与上市公司审计案例 | 3 | 4+2 | 48 | 32 |
| 16 | 7 | Short-term course | |
0020100267 | Corporate finance 公司理财 | 2 | 2 | 32 | 32 |
|
| 3 | In English | |
Sub-total小计 | 49 | 56 | 784 | 768 |
| 16 |
|
|
2.The direction of management accounting
Compulsory/Elective 修读 性质 | Course Number课程编号 | Courses 课程名称 | Credit 学 分 | Class Hours/Week 周学时 | Total Hour/Semester 总学时 | class arrangement学时分配 | Semester 开课 学期 | Note 备注 | ||
Lecture讲 授 | Practice 课程 实践 | Experiments or Computer-aided Learning 实验或上机 | ||||||||
Elective 选
修 | 0070100082 | linear algebra A 线性代数A | 3 | 3 | 48 | 48 |
|
| 4 |
|
0020100028 | Macroeconomics B 宏观经济学B | 2 | 2 | 32 | 32 |
|
| 3 |
| |
0020100124 | Finance 金融学 | 3 | 3 | 48 | 48 |
|
| 3 |
| |
0110200359 | Economic law经济法 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0071600011 | Statistics 统计学 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200409 | Security investment 证券投资学 | 2 | 2 | 32 | 32 |
|
| 5 |
| |
0110200205 | Project appraisal B 项目评估B | 2 | 2 | 32 | 32 |
|
| 5 |
| |
0020100046 | Tax planning 税务筹划 | 3 | 3 | 48 | 48 |
|
| 4 |
| |
0110200065 | Corporate strategy and risk management B 公司战略与风险管理B | 2 | 2 | 32 | 32 |
|
| 5 |
| |
0110200490 | Investment decision 投资决策 | 3 | 2+1 | 48 | 32 | 16 |
| 6 |
| |
0110200415 | Topic on Capital market accounting 资本市场会计专题 | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0110200374 | Internal control and corporate government 内部控制与公司治理 | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0110200075 | International financial management国际财务管理(双语) | 3 | 3 | 48 | 48 |
|
| 6 |
| |
0110200013 | Financial report analysis 财务报表分析 | 3 | 3 | 48 | 48 |
|
| 6 |
| |
0020100237 | Performance management 绩效管理 | 2 | 2 | 32 | 32 |
|
| 6 |
| |
0020100238 | Budget, planning and forecasting 预算、规划与预测 | 2 | 2 | 32 | 32 |
|
| 7 |
| |
0020100239 | Corporate finance 公司财务 | 2 | 2 | 32 | 32 |
|
| 7 |
| |
0110200385 | Audit practice and cases审计实务与上市公司审计案例 | 3 | 4+2 | 48 | 32 |
| 16 | 7 | Short-term course | |
Sub-total 小计 | 45 | 48 | 720 | 688 | 16 | 16 |
|
|
3. The direction of ACCA
Compulsory/Elective修读性质 | Course Number课程编号 | Courses 课程名称 | Credit 学 分 | Class Hours/Week 周学时 | Total Hour/Semester 总学时 | class arrangement学时分配 | Semester 开课 学期 | Note 备注 | ||
Lecture 讲 授 | Practice 课程 实践 | Experiments or Computer-aided Learning 实验或上机 | ||||||||
Elective 选 修 | 0020100246 | Accountants in enterprises企业中的会计师(F1) | 4 | 4 | 64 | 64 |
|
| 1 | In English |
0110200491 | Management accounting 管理会计(F2) | 6 | 5+1 | 96 | 80 |
| 16 | 4 | In English | |
0110200492 | Financial accounting 财务会计(F3) | 5 | 4+1 | 80 | 64 |
| 16 | 2 | In English | |
0020100240 | Corporate and business law公司法与商法(F4) | 3 | 3 | 48 | 48 |
|
| 3 | In English | |
0110200483 | Performance management 业绩管理(F5) | 4 | 4 | 64 | 64 |
|
| 6 | In English | |
0030100149 | Tax law税法(F6) | 4 | 4 | 64 | 64 |
|
| 4 | In English | |
0020100241 | Financial report I 财务报告(F7)(一) | 3 | 3 | 48 | 48 |
|
| 3 | In English | |
0020100242 | Financial report II 财务报告(F7)(二) | 3 | 3 | 48 | 48 |
|
| 4 | In English | |
0020100281 | 高级财务管理(P4) | 4 | 4 | 64 | 64 |
|
| 5 | In English | |
0020100243 | Audit and certification 审计与认证业务(F8) | 4 | 4 | 64 | 64 |
|
| 5 | In English | |
0020100244 | Financial management 财务管理(F9) | 4 | 4 | 64 | 64 |
|
| 4 | In English | |
Sub-total 小计 | 44 | 44 | 704 | 672 |
| 32 |
|
|
(五)Practical Courses
Type of course课程 类别 | Compulsory/ Elective 修读 性质 | Course Number 课程编号 | Courses 课程名称 | 学分Credit | 总学时 Total hour | Semester 开设 学期 | Note 备注 |
Basic practical training基础性实践 | Compulsory必修 | 0260100217 | Excel financial model Excel财务建模 | 2 | 32 | 6 |
|
0260100230 | Simulation training of cost and management accounting 成本与管理会计模拟实训 | 1 | 16 | 6 |
| ||
0260100215 | ERP Training ERP实训 | 2 | 32 | 6 |
| ||
0260100778 | Practical training of Accounting foundation and norms 会计基础与规范实训 | 1 | 16 | 2 short |
| ||
0260100779 | Accounting professional cognition 会计专业认知 | 0.5 | 8 | 3 short |
| ||
0020100218 | Practical training of basic accounting skills会计基本技能实训 | 0.5 | 8 | 4 short |
| ||
0260100780 | Comprehensive simulation training of Financial accounting 财务会计综合模拟实训(手工) | 1 | 16 | 5 short |
| ||
0260100068 | Professional trainee专业见习 | 2 | 2 weeks | 4 |
| ||
Sub-total 小 计 | 10 |
|
|
| |||
Type of course课程 类别 | Compulsory/Elective 修读 性质 | Course Number 课程编号 | Courses 课程名称 | 学分Credit | 总学时 Total hour | Semester 开设 学期 | Note 备注 |
Advanced practice 提高性实践 | Compulsory必修 | 0260100781 | Simulation training of tax calculation and application 纳税计算与申报模拟实训 | 0.5 | 8 | 4 short |
|
0260100782 | Comprehensive audit simulation training 审计综合模拟实训 | 0.5 | 8 | 6 short |
| ||
0050100288 | Writing norms of papers 论文写作规范 | 0.5 | 8 | 7 short |
| ||
0260100783 | Practical training onaccounting virtual practice platform 会计虚拟实习平台实训 | 0.5 | 8 | 7 short |
| ||
0260100074 | Professional practice专业实习 | 6 | 8 weeks | 8 |
| ||
0260100015 | Graduation design (thesis) 毕业设计(毕业论文) | 6 | 8 weeks | 7、8 |
| ||
Sub-total 小 计 | 14 |
|
|
|