中财模拟实验教学大纲英

1、The syllabus for the practice link of Intermediate Financial Accounting Simulation ExperimentCourse Name: Intermediate Financial Accounting Simulation Experiment Course Code: Not Filled InTotal course credits: 1 Total credit hours: 2 weeks Practical credit hours: 2 weeksCourse organization: Accounti

2、ng Department of School of Business Department Applicable Major: Accounting1. Purpose and requirements of practice(1) Strengthen morality educationBy participating in various training tasks, students have a more comprehensive understanding of the relevant theories and methods of financial informatio

3、n provided by enterprises. By combining the explanation of the history of Chinas capital market and financial accounting in the teaching of financial accounting-related theories, students can gain a deeper understanding of how predecessors think and overcome the obstacles encountered, helping studen

4、ts establish scientific thinking methods and the courage to face challenges in their work. From the perspective of the role of accounting disciplines in driving innovation and development in China, with the research work of outstanding contributors as the carrier, the socialist core values education

5、 is integrated into the course content and the entire process of the teaching process, highlighting the value guidance, knowledge transfer and ability training Students correctly understand the laws of history, accurately grasp the basic national conditions, grasp the scientific world outlook and me

6、thodology, and promote the establishment of a correct world outlook and values. (2) Related theory coursesAccounting, Intermediate Financial Accounting I, Intermediate Financial Accounting II, Financial Management(3) Practice goalsCourse Objective 1. Training students to have a good humanistic quali

7、ty and professional ethics, with a high sense of social responsibility and a correct professional ethics.Course Objective 2. Training students with comprehensive knowledge ability, understand the concept of accounting and its embodiment in specific fields, and be able to analyze and deal with basic

8、accounting business.Course Objective 3. Training students to have professional competence, master the basic accounting theory and methods in the field of accounting, strengthen professional skills, master accounting calculation and supervision in accounting related industries, be able to perform acc

9、ounting processing and report analysis, and master accounting related standards , Rules and operating instructions.Course Objective 4. Training students to have practical operation ability, master the basic practical ability of the accounting professional course, be able to proficiently operate rela

10、ted businesses, master the practical ability of accounting professional positions, and complete the system business operation for the economic business of manufacturing enterprises.The support of practical course objectives to graduation requirementsCourse objectivesGraduation requirementsupport gra

11、duation requirement indicator point and contentpractice linkIdeological and political integration Support strengthIndex pointgraduation requirements index point content11.Good humanities and professional ethicsIndex point 1.2has a high sense of social responsibility and a correct view of professiona

12、l ethics1-11train students to have a high sense of social responsibility and correct accounting professional ethics, promote the establishment of a correct world outlook and valuesL22. Comprehensive knowledge and abilityIndex point 2.4Index point description: understand the concept of accounting and

13、 its reflection in specific fields, and be able to analyze and process the basic accounting business1-11M35. Professional competenceIndex point 5.1Index point description: master the theory and methods of basic accounting in the field of accounting, and strengthen professional skills1-11M46. Practic

14、al operation abilityIndex point 6.1Index point description: master the basic practical ability of the accounting professional courses, and be able to proficiently operate related businesses1-11H56. Practical operation abilityIndex point 6.2Index point description: Master the practical ability of acc

15、ounting professional positions, complete the system business operations for the economic business of manufacturing companies1-11H2. Main content of the practice linkSession 1 Financial assetsCultivation ability: Master the relevant business processes and voucher preparation of financial assets. Trai

16、ning students to have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. To enable students to have a high sense of social responsibility and correct professional ethics, to understand the concept of financial assets and

17、 their reflection in specific fields, to analyze and handle basic accounting business, and to master accounting standards, rules and operations related to financial assets guide. Master the basic practical ability of the accounting professional course, be able to proficiently operate related busines

18、ses, master the practical ability of accounting professional positions, and complete the systems business operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 2 InventoryCultivation ability: Master the relevant bus

19、iness process of inventory and preparation of vouchers. Training students to have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. Students have a high sense of social responsibility and a correct professional ethics,

20、can understand the concept of inventory and its manifestation in specific fields, can analyze and deal with basic accounting business, and master accounting standards, rules and operating guidelines related to inventory. Master the basic practical ability of the accounting professional course, be ab

21、le to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems business operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 3 Long-term e

22、quity investmentCultivation ability: Master the related business process and certificate preparation of long-term equity investment. Training students to have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. To enable

23、students to have a high sense of social responsibility and correct professional ethics, to understand the concept of long-term equity investment and its manifestation in specific fields, to analyze and handle basic accounting business, and to master accounting standards and rules related to long-ter

24、m equity investment And operating instructions. Master the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems business operations for the econom

25、ic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 4 Fixed AssetsCultivation ability: Master the related business process and certificate preparation of fixed assets. Training students to have good humanities and professional ethics, com

26、prehensive knowledge ability, professional competence and practical operation ability. Provide students with a high sense of social responsibility and correct professional ethics, understand the concept of fixed assets and their embodiment in specific fields, analyze and process basic accounting tas

27、ks, and master accounting standards, rules and operations related to fixed assets guide. Master the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the s

28、ystems business operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 5 Intangible assetsCultivation ability: Master related business process and certificate preparation of intangible assets. Training students to ha

29、ve good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. To enable students to have a high sense of social responsibility and correct professional ethics, understand the concept of intangible assets and their embodiment in

30、specific fields, analyze and handle basic accounting business, and master accounting standards, rules and operations related to intangible assets guide. Master the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical

31、ability of accounting professional positions, and complete the systems business operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 6 Investment Real EstateCultivation ability: Master the relevant business process

32、 and certificate preparation of investment real estate. Training students to have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. To enable students to have a high sense of social responsibility and a correct outlook

33、on professional ethics, to understand the concept of investment real estate and its reflection in specific fields, to analyze and handle basic accounting business, and to master accounting standards and rules related to investment real estate And operating instructions. Master the basic practical ab

34、ility of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems business operations for the economic business of manufacturing companies.Support graduation requirement index p

35、oints 1.2, 2.4, 5.1, 6.1, 6.2Session 7 Asset ImpairmentCultivation ability: Master related business process and certificate preparation of asset impairment. Training students to have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical opera

36、tion ability. To enable students to have a high sense of social responsibility and correct professional ethics, to understand the concept of asset impairment and its manifestation in specific fields, to analyze and deal with basic accounting business, and to master accounting standards and rules rel

37、ated to asset impairment And operating instructions. Master the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems business operations for the e

38、conomic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 8 LiabilitiesCultivation ability: Master the related business process of debt and preparation of vouchers. Training students to have good humanities and professional ethics, compreh

39、ensive knowledge ability, professional competence and practical operation ability. Students have a high sense of social responsibility and a correct professional ethics, can understand the concept of debt and its embodiment in specific fields, can analyze and deal with basic accounting business, and

40、 master the accounting standards, rules and operating guidelines related to debt. Master the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems

41、business operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 9 Owners equityCultivation ability: Master the relevant business process and certificate preparation of owners rights and interests. Training students t

42、o have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. To enable students to have a high sense of social responsibility and correct professional ethics, to understand the concept of owner s rights and interests and to

43、 embody them in specific areas, to analyze and handle basic accounting business, and to master accounting standards and rules related to owner s rights And operating instructions. Master the basic practical ability of the accounting professional course, be able to proficiently operate related busine

44、sses, master the practical ability of accounting professional positions, and complete the systems business operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 10 Revenue, Expenses, and ProfitsCultivation ability:

45、Master relevant business processes and voucher preparation of income, expenses and profits. Training students to have good humanities and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability. Provide students with a high sense of social respon

46、sibility and correct professional ethics, understand the concepts of income, expenses, and profits and their reflection in specific fields, analyze and deal with basic accounting business, and grasp the related to income, expenses, and profits Accounting standards, rules and operating guidelines. Ma

47、ster the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems business operations for the economic business of manufacturing companies.Support gra

48、duation requirement index points 1.2, 2.4, 5.1, 6.1, 6.2Session 11 Financial ReportCultivation ability: Master the relevant business process and preparation of financial report. Training students to have good humanities and professional ethics, comprehensive knowledge ability, professional competenc

49、e and practical operation ability. To enable students to have a high sense of social responsibility and a correct outlook on professional ethics, to understand the concept of financial reporting and its embodiment in specific fields, to analyze and process basic accounting tasks, and to master accou

50、nting standards, rules and operations related to financial reporting guide. Master the basic practical ability of the accounting professional course, be able to proficiently operate related businesses, master the practical ability of accounting professional positions, and complete the systems busine

51、ss operations for the economic business of manufacturing companies.Support graduation requirement index points 1.2, 2.4, 5.1, 6.1, 6.23.The way and time arrangement of practice(1) How to proceed: Intermediate financial accounting simulation experiment is to realize the teaching task by using the net

52、-level financial accounting training software. The training platform is designed with intermediate financial accounting training teaching as the starting point. The platform has comprehensive functions and provides initial preset courses. According to the content and progress of the Intermediate Fin

53、ancial Accounting course, teachers design and reasonably arrange practical training tasks and requirements, and students conduct computer-based learning and complete practical training in all aspects of intermediate financial accounting according to the courses set by the teacher.(2) time arrangemen

54、tSerial numberTraining contentTraining hours1Financial assets42Inventory43Long-term equity investment44Fixed Assets45Intangible assets26Investment Real Estate47Asset Impairment48Liabilities49Owners equity210Revenue, Expenses, and Profits411Financial Report4Total404. Discipline and matters needing at

55、tention in practice(1)Strictly abide by the relevant regulations on the site of the practice to prevent the occurrence of safety accidents;(2)Strictly abide by the time schedule of the instructor, and should not be late or leave early;(3)Do not do anything that is not related to work or affects others;(4) Obey the instructions of the laboratory instructor, accept the guidance with an open mind, and actively complete all practical tasks.5. Practice link assessment and performance evaluationcourse objective