Subject: Basic Accounting
Year:
Grade:
Total Hours:
Main Contents:
1 Characteristic, function of accounting as an information system for decision making.
2 Accounting identical equation: Assets - Liabilities = Equity. Accounting elements: assets, liabilities, equity, revenue, cost, expenses
3 Double entry bookkeeping system
4 Accounting voucher, accounting book, and how to record sub-ledger and general ledger.
5 It helps me to understand the account service procedures and the important items meaning in financial report -- such as accounting concept and its function, the essential accounting factors and the accounting equality; Accounting object, the accounting basic premises and the principles of equality, accountant the essential factor implication is the relations, the accounting form characteristic and its applicable scope
6 How to scientifically establish financial statement to help users making reasonable economic decisions with relative information. Including concept of accounting method, the account structure, Debit and credit account method, records the account with accounting entries in the system, the preparation for the financial statements and the financial analysis.
7 Introduction of the trial balance. I have learnt how to scientifically carry on enterprise accounting procedure and how to calculate the cost, the profit. I have learnt the scientific computation method which mainly includes:
(a) Cost aspect: the cost computation of assets obtained, the disposal of assets, the liability and the ownership interest, the product produced and so on.
(b) Profit and loss aspect: The identification of income, amortization of the expenses to different periods
(c) Profit aspect: the concept and computation of the gross profit, operating profit, the net profit meaning
8 Accounting standard, accounting concept understanding and statutory report requirement.
9 Non- current assets and liability identification and measurement. Including the fixed asset identification and the measurement (in the class of property appraised it has more detail method of identification), long-term and short term investment identification and measurement, computation of capital's current value , liability identification and measurement.
10 Financial analysis. Analysis based on the demonstrative data from financial report, we use various formula to analyze, such as inventory turnover, the account receivable return turnover, the formula in Dupont financial model and so on, I have learned the simple analysis method by case study to the financial report.
11 Basic knowledge of ethic module.
Through above aspects’ study, I have deeper understanding to the accounting concept and the accounting procedure. It enables me to have the ability to make fair and just accounting process according to the enterprise financial information and also enables me to analyze the accounting information and prepare financial statement and the simple financial report to the decision-maker.
麻吉好强！税法竟然也能过。佩服佩服 我当年直接找的清风，呵呵，倒是省了不少功夫。
to jennyxu1984 :不能直接翻译目录的。
to michaeltxf: 没有通过的课程可以学习bridging course，有很多学校提供这种课程。 个人推荐open university australia. 是一种远程教学，价格比别的uni便宜，而且有优惠。website:https://www.open.edu.au/wps/portal.
作者: vgtg4893 时间: 2008-1-27 09:40
很厉害啊，看来付出的努力没有白费。我的评估还不知道什么时候才下来呢？
作者: n4m3w7e7ck 时间: 2008-1-27 11:59
好厉害啊！受教了。
请问你不过的那两门是什么呀? 想参考你的课程描述，可以么？
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作者: iy9n5d9s2q 时间: 2008-1-27 22:24
建议大家收到评估信后好好看看，评估的时候不要VET不代表你将来enroll的时候不要。
以下是我评估时候关于会计的课程描述，供大家参考。
Accounting Basis
Introduction to accounting
Accounts and double-entry bookkeeping
The accounting cycle
Transaction recording
Cash and internal control
Accounting for merchandising operations
Accounting for current asset
Accounting for non-current asset
Accounting for inventory
Accounting for revenue and expense
Accounting for intangible assets
Accounting for current liabilities
Accounting for non-current liabilities
Accounting for owner’s equity
Introduction to financial statement
Accounting applied management decision-making
Financial Accounting
Basic Theory of Financial Accounting
Financial Accounting Environment
Double-entry Bookkeeping Theory and Accounting Circulation
Recording transactions for An Entity
Accounting Systems
Cash and Cash Controls
Accounting for Receivables and Payables
Accounting For Inventories
Short-term Investment and Fund Receivable
Preparation of a Worksheet and Completion of the Accounting Cycle
Use, Measurement and Mechanics of Financial Statements
Acquisition and Depreciation
Investments in Equity Securities
Stock-in-trade, Liabilities and Stockholders Equity
Long Term Liabilities
Non-current Assets and Liabilities
Long-term Assets
The Conceptual Framework and Measurement in Accounting
Nature of Companies
Company Formation and Operation
Reorganization of Share Capital
Disclosure in Financial Reports
Partnerships Admission, Retirement and Dissolution
Liquidation of Companies
Consolidated Financial Statements
Current Debt
Long-term Debt
Accounting of Cooperation Organization
Investment among Companies and Consolidated Statements
Owner Rights and Interests
Profit and Distribution of Corporation Organization
Inflation Accounting
Income Sheet and Income and Loss Sheet
Enterprise Financial Report and the Statement of Cash Flow
Analysis on Financial Statement
Cost Accounting
The concept and purpose of cost accounting
Principles and procedure of cost accounting
Direct materials
Direct payroll
Manufacturing expense
Production loss costing
Division of finished goods cost and works in process cost
Relation of production types and product cost calculating methods
Job-order costing system
Process costing system
Joint products and by-products
Defective products, reworked products and scraps
Inventory costing system
Inventory Management: Just- in-time
Cost of operation
Period expense
Traffic transport cost calculating
Construction cost calculating
Farm production cost calculating
Cost forecast
Cost decision-making
Cost control
Cost assessment
Cost analysis
Cost report forms
Management Accounting
Introduction
Cost behavior and the computation of variable cost
Break-even analysis
The analysis of business forecast
The analysis of business decision
The analysis of investment decision
Comprehensive budget of production and operation
The control of standard cost
Responsibility accounting
The new trend of the development of management accounting
International Accounting
International accounting basic theory, source, development and concept.
International harmony of accounting
International comparison accounting whose models include USA, UK, GMH and etc, and it consists of framework of making decision to accounting role, the characters of those models
Dealing with foreign business which covers foreign currency conversion and agitate, profit or loss of the waving of foreign exchange rate, accounting transaction of foreign business and currency futures contracts, international tradition of foreign business accounting
The concept and basic method of foreign currency statement conversion, accounting transaction of conversion profit and loss of foreign currency statement
Consolidated financial statements, which describes information notification, basic method and principle, and composing consolidated statement on equity capital purchasing day and the days after it.
The concepts of inflation and inflation accounting, and the method dealing with currency inflation
International transfer price and international taxation and their practice.
International management accounting and audit, which includes multinational systems and control in the context of foreign exchange.