Accounting Course

 date:2010-1-7 11:18:00 source:BiMBA         


DongLin Xia: Accounting, Second Edition, Tsinghua University Press, 2006 (Teaching Material)

Charles T. Horngren, Gary L. Sundem, John A. Elliott, Donna Philbrick: Introduction to Financial Accounting, Ninth Edition, Pearson Education, 2005

Charles T. Horngren, Gary L. Sundem, John A. Elliott, Donna Philbrick: Introduction to Management Accounting, Eleventh Edition, Prentice Hall, 1998

Jan R. Williams, Susan F. Haka, Mark S. Bettner: Financial and Managerial Accounting: The Basis for Business Decisions, Thirteenth Edition, Irwin/McGraw-Hill, 2003

Carl S., Reeve, James M., Fess, Philip E. Warren: Financial & Managerial Accounting, Sixth Edition, South-Western Pub, 1999

Teaching Contents:

This Course will be divided into two major parts: The first Part includes financial accounting which concentrates on account treatment of various kinds of business events and preparing financial statements. The second part includes management accounting, which focuses on the introduction and analysis of how to use accounting information to make a scientific judgment.

Structure of the Course:

1.       Financial Accounting

(1)     Introduction of Accounting Principles, Accounting Elements, Accounting Statements and Accounting Equation

(2)     Accounting for financial Asset

(3)     Accounting for financial Liabilities

(4)     Accounting for owner's Equity

(5)     Accounting for Revenue and Expense

(6)     Counting Statements

2.       Management Accounting

(1)     Financial Statement Analysis

(2)     Cost Allocation System

(3)     Cost-volume-profit Analysis

(4)     Correlation Analysis

(5)     Flexible Budget Method and Variance Analysis

(6)     Performance Evaluation

Course Objectives:

Accounting information lay a foundation for business decision. Thus, Accounting is the core course of business school. For the students majored in Economics, you can know better about enterprise and deepen your understanding of microeconomic base by learning Accounting.


Regular attendance, participation, 4 homework: 20%

Mid –Term Test: 50%

Final Test: 30%

Credits & Workload:

4 Credits & 4 hours per Week (teaching) + 2 hours per Week (tutoring); 15 Weeks, 60 hours (teaching) + 30 hours (tutoring)

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