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Major Courses

Fundamentals of Accounting

Content: This course is discipline-based course and focuses on accounting concepts, functions, elements and accounting purposes. On this basis, the manufacturing companies, financial companies in different sectors such as basic economic business accounting instance, to be described step by step. Students will have a good command of basic accounting theory, methods , principles and accounting skills so as to lay a solid foundation for subsequent academic learning.

 

Intermediate Financial Accounting I/ II     

Pre-requisites: Fundamentals of Accounting

Content: "Intermediate Financial Accounting" is a professional required course. This course is primarily to stock companies, for example, in accordance with accounting standards require, for an enterprise's economic business accounts processing, and provide the company's financial position, operating results and cash flow, and other accounting information. "Intermediate Financial Accounting," Content of the accounting involved in more comprehensive, with extensive.

 

Cost Accounting        

Pre-requisites: Fundamentals of Accounting, Corporate Finance

Content: This course is a professional required course and focusing on major industrial enterprises in cost accounting and analysis of teaching the basic theories and methods. It includes cost prediction, cost decision, cost control, cost analysis, cost accounting, etc., while cost accounting is the focus of this course.

 

Advanced Accounting     

Pre-requisites: Intermediate Financial Accounting, Corporate Finance

Content: This course is a professional required course. The purpose of it is to equip students with complex financial accounting issues. The curriculum content includes: special corporate accounting, special financial reports, such as: consolidated, price changes accounting, foreign currency conversion, etc.; special economic services, such as: futures, leasing, income tax, foreign currency business, corporate restructuring, reorganization and bankruptcy liquidation. This course has a strong theoretical and forward-looking.

 

Corporate Finance

Pre-requisites: Fundamentals of Accounting

Content: This course, as a compulsory course, mainly draws lessons from financial management abroad. Then by considering the real situation of our country, teachers will teach students the basic concepts and theory of modern financial management, doing some research on the environment and objectives of financial management and further discussing financing concepts, mechanisms and management methods. On this basis, introduction of corporate finance approach, scale, cost of capital, financial leverage and capital structure theory; investment and decision-making methods; asset optimization and management; income and distribution, dividend policy; financial analysis indicators and DuPont analysis system and so on will be given.

 

Banking Accounting  

Pre-requisites: Accounting, Finance

Content: This course aims at teaching the concept of bank accounting, characteristics, basic accounting methods and various payment and settlement methods, deposit and loan business, LaSalle exchanges, financial institutions, exchanges, and the accounting treatment of foreign exchange business. While having a good mastery of commercial bank accounting business, students are required to master some skills of People’s Bank business. This course is a practically strong professional course.

 

Auditing

Pre-requisites: Accounting, Intermediate accounting, Cost Accounting, Corporate Finance, Advanced Financial Accounting

Content: Auditing is is a course designed to study auditing theory and methods so as to explore the law of development of the profession. This course is based on auditing principles and auditing practices, systematic introduction to the audit of the basic theory and practical skills in two aspects. Audit theory, which describes the origins of the audit, organizational system, the basic classification and methods of audit procedures, internal control system and its evaluation aspects; in the audit practice in the curriculum according to different accounting elements, detailed introduction to the account of the specific accounting methods and audit procedures, audit and accounting reports, audit reports and management letter preparation, verification and other verification services.

 

Financial Statement Analysis    

Pre-requisites: Intermediate Financial Accounting, Corporate Finance

Content: This course introduces the basic structure of financial statements, analysis of indicators of the composition, and information disclosure of listed companies related to the basic theories and methods. Through the study of this course, students are to have a good mastery of the purpose and methods of statement analysis so as to analyze the enterprise mystery hidden in the financial statements, diagnose the problems in enterprise management and know how to evaluate enterprise management risk and promote enterprise performance with the help of financial statements.

 

Accounting Information System

Pre-requisites: Intermediate Accounting, Cost Accounting, Applied Computer Basics

Content: This course focuses on the significance of accounting information systems, characteristics, content and information processing, manual comparison of accounting and computerized accounting, accounting information systems in management information system status, accounting information systems development principles, tools and methods, accounting computerized accounting system and processing software, including system architecture, software installation, the system subjects and auxiliary accounts structure, so that students learn to set up secondary accounts of the actual situation, learn to operate the various elements of the module initialization, control schedule the operation of accounting systems. Classroom teaching, example to illustrate, computer operation method are combined in the process of teaching.

  

Derivative Financial Instruments Accounting

Pre-requisites: Accounting, Corporate Finance

Content: The course introduces the basic knowledge of derivative financial instruments, derivative financial instruments accounting standards, derivative financial instruments accounting practice and theory of derivative financial instruments.

 

Security Company Accounting

Pre-requisites: Fundamentals of Accounting, Corporate Finance

Content: The course introduces the business of securities companies to deal with accounting, securities company's financial position, operating results and cash flow accounting, the operation of securities companies and investment decision-making, securities market regulation and the disclosure of accounting information, and customer transaction management of the funds clearing.

 

International Accounting (English Teaching)

Pre-requisites: Accounting, Corporate Finance

Content: International Accounting is a major required course for students whose majors are finance and international trading and accounting. The coverage of this course is relatively extensive which includes the introduction to accounting environment of different countries, accounting harmonization, foreign currency transaction and translation, price changing accounting, consolidated financial reporting, international financial accounting reporting, exchange exposure management, international transfer pricing, international taxation and trans-country auditing. This course relies on several modern education tools, original edition of books, Chinese version of books and some other supplementary materials to form an entire English learning environment. This course also requires the students to form creative idea, collective spirit and fluent English communication capacity through case analysis and team work. After the lecture of the whole term, we would like to make the students get familiar with the three following objectives, which include the different accounting system of different countries, some of the fundamental financial requirements for multinational operation and international trading and some international management accounting related with the multinational operation and the internationalization of the global capital market.

 

Financial Auditing

Pre-requisites: Financial Accounting, Bank Accounting, Insurance Accounting. Security Company Accounting, Auditing

Content: Based on the systemic introduction of the general principle of auditing, this course emphasizes the audit of commercial bank, giveing a brief introduction to the audit of security company, the audit of insurance company, and the economic responsibility audit. The audit of commercial bank contains the audit of deposit business, the audit of loan business, the audit of RTGS business, the audit of bank card service, the audit of settlement business with branches, the audit of financing and investment business.

 

Corporate Strategy and Risk Management

Pre-requisites: Corporate Finance, Management, Accounting

Content: This elective course is designed to introduce Auditing Majors to the knowledge of corporate strategy and risk management in order to confront the complexities of economic development. Major topics covered will include the basic concepts and theories of corporate strategy and risk management; the overall process of corporate strategy; financial strategy; the application of information technology in strategic management and risk management; risk management principles, practices and corporate bankruptcy risk etc.

 

Internal Control Case Studies

Pre-requisites: Accounting, Corporate Finance, Auditing

Content: This course is designed to introduce Auditing Majors to the formation, execution and self-assessment of internal controls. Major topics covered will include the development of internal control from other countries; the framework of internal control system in China; the reasons for the development of internal control, the role and limitations; principle of internal control, risk management framework of internal control and risk management; the application and self-assessment of internal controls  in pecuniary resources, financing, long-term equity investments, procurement and payment, inventory, sale, fixed assets, and guarantee business etc.

 

Auditing Case Studies

Pre-requisites: Auditing

Content: This course is designed to introduce Auditing Majors to the formation. The course is in mode of case study which makes students familiar with procedure of auditing in Monetary funds, procurement, sales, financing, investment business. It also requires the students to master risk assessment, test of control and substantive tests of the procedure. And it will lay a solid foundation to students’ auditing career in future. The course corporate with features of comprehensiveness, applicability and practicality, whose content is close to the market.

 

Advanced Financial Management

Pre-requisites: Corporate Finance, Intermediate Financial Accounting

Content: The course focuses on methods of financial processing for business combination; pension plan management, valuation and financing decisions in an ideal capital market.  Students are required to understand and grasp methods of financial process of business combination; pension plan management; financial operation of intercompany transaction; financial problems for inflation; medium and small size’ company; group of corporate and nonprofit organization. Business combination (merger; consolidation; acquisition and liquidation), pension plan management, financial management for intercompany transaction, financial problems for inflation; medium and small size’ company; group of corporate and nonprofit organization are the main Content of this course.

 

Multinational Corporation Finance(English Teaching)

Pre-requisites: Corporate Finance, Intermediate Financial Accounting

Content: The course focuses on international financing of multinational, decision making on international investment, comparative international financial management, international financial statement analysis, foreign currency transaction, foreign currency risk control, international monetary system, multinational internal currency management, usage of transfer price, international taxation management, international political risk evaluation and management, and valuation of multinational performance.

 

Case Analysis of Financial Management

Pre-requisites: Corporate Finance

Content: The course integrated financial data and financial management theory, mainly analyzing the financing activities, investing activities, financial forecast activities, financial statements, revenues and distribution of net income. The purpose of the course is to enhance students with the ability of using and analyzing financial information.

 

Corporate Finance and Derivatives

Pre-requisites: Corporate Finance

Content: The course introduces the basic theory and practices of corporate finance and derivative financial instruments, mainly discussing how to invest in physical assets and how to financing them. It can equip financial management with the framework of financial decision. In addition, this course also describes the characteristics of financial markets and derivative financial instruments, and how corporate use the financial markets and derivative financial instruments to finance its investments.