Course Code: N1I00012 Credits: 3
Total Hours: 48
Prerequisites: None
Target Students: Undergraduate students majoring in Business Administration, Logistics Management, E-commerce, and other management-related disciplines
Course Description
Accounting is a fundamental and compulsory course for business administration majors, aiming to introduce students to basic accounting theories, methods, and skills. The course explains the theoretical framework of accounting, accounting elements and the basis of financial recording, accounting subjects and account setup, and the double-entry bookkeeping system. Through this, students will understand and master how accounting information is generated and its importance in external financial reporting. The course emphasizes a combination of theory and practice, equipping students with the ability to analyze and solve real-world accounting problems.
Learning Outcomes
By the end of the course, students will be able to:
Understand the fundamental theoretical framework of accounting, as well as accounting standards and policies.
Learn qualitative and quantitative methods of accounting analysis.
Apply the latest accounting standards and policies in practice.
Utilize PPT and Word to complete course tasks and use Excel for corporate financial data analysis.
Develop proficiency in searching for accounting data and acquiring financial information.
Master key accounting skills, such as recording accounting vouchers, maintaining financial records, conducting asset verification, preparing financial reports, and handling accounting transactions.
Enhance professional ethics and develop a scientific approach to financial analysis and problem-solving.
Teaching Methods
The course employs a blended teaching approach that includes lectures, discussions, case studies, and online learning. Theoretical instruction builds a solid knowledge base, while case analysis and simulation experiments enhance practical skills. Students are encouraged to participate actively in class discussions to improve their comprehension and application of knowledge.
Assessment Methods
The final grade consists of:
Continuous assessment (50%)
Independent research and learning outcomes evaluation (30%)
Performance evaluation throughout the course (20%), including participation, homework completion, and online tests
Final exam (50%)
The exam evaluates students’ comprehension and application of course content.
