1. Basic Accounting
As one of the core specialized courses for accounting, the course includes: the premise of accounting and accounting requirements, accounting subjects and accounts, double-entry bookkeeping, computing for major economic activities and their cost, accounting documents, account books, account classification, property inventory, financial accounting reports, accounting treatment procedures and so on. This course is the foundation for all the other courses. It will lay a sound foundation in theory and methods for students’ professional ability.
2. Financial Accounting
This subject introduces systematic knowledge about accounting theory and accounting practices.
The basic content includes: monetary funds, accounts receivable and expected payment, stock in trade, long-term equity investments, fixed assets, intangible assets, biological assets, investing real estate, liabilities, income, fees and government subsidies, the owner's equity and profit distribution, and financial accounting reports and debt restructuring, the exchange in non-monetary assets, the Balance Sheet, the accounting policies and changes in accounting estimates.
3. Tax Law
This course introduces the enterprise legal system of tax payment. Its main content includes: Introduction to Taxation , Turnover Taxes legal system, Income Tax Legal System, Property & Behavior Tax Legal System, Tax Collection Legal System and so on. Through learning, students can master the relevant legal provisions and learn to check the current tax payable.
4. Comparison Between Accounting of Main Industries
This course introduces the accounting methods for different industries. It mainly includes: Industrial Enterprise Accounting, Adminstrative Institution Accounting, Insurance Accounting, Tourism Accounting, Coal Enterprise Accounting, Real Estate Accounting and so on.
5. Basic Accounting Experiment
The course is designed to adapt accounting majors to the special requirements. Through the practice, students are required to fill in the original vouchers and accounting vouchers, registered books and accounting reports, compelete the accounting cycle. Thus the students will understand the basic accounting standard and combine the theory with practice to improve their practical skills.