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1、Syllabus of Practice Session Graduation practice and graduation assignmentCourse Name： Graduation practice and graduation assignmentCourse Code：Credits： 8Total Credit Hours： 16 weeksPratice Hours： 16 weeksSchool： 08Target Major： AccountingI、Purpose and Requirement of Practice Session1. Moral Educati
2、on and Character Cultivation.Through graduation practice and graduation assignment learning and upgrading the theory and practical investment skills of Accounting, we can have a comprehensive understanding of the relevant knowledge of accounting market investment. Understand how market participants
3、think, how to overcome the obstacles they encounter, and how to help students establish scientific thinking methods and the spirit of facing challenges in the future accounting practice. Starting from the practice, taking the practice work as the carrier, we should integrate the education of sociali
4、st core values into the teaching content and all links of the whole teaching process, and highlight the value guidance, knowledge teaching and ability training, Help students to correctly understand the historical laws, psychological activities, basic national conditions and accounting market system
5、, lay a good foundation for formal entry into the social workplace through practical work, establish a scientific and correct world outlook and methodology, and form a correct world outlook and values.2. Related Theory CoursesIntermediate Financial Accounting; Managerial Accounting; Advanced Financi
6、al Accounting;Financial Analysis & Valuation3.Practice ObjectivesObjective 1. Through practical study, students can understand the operation of accounting system, the operation and management of accounting institutions and related enterprises and institutions, and have a more intuitive understanding
7、 of accounting related work;Objective 2. Through time practice activities, students can master the basic principles of accounting, systematically understand the operation process of the accounting institutions, and train students accounting ability and practical operation ability in practice;Objecti
8、ve 3. Through graduation practice and internship, students are required to know the specific business of related industry enterprises or other institutions, understand the specific business of finance, guarantee, evaluation, tax, and lay a solid foundation for future study;The specific requirements
9、for internship and graduation activities are as follows:1. The interns should have a full understanding of the importance of graduation practice ideologically, obey the decision of the leadership of the Department and the management and guidance of the leading teachers, strengthen self-management, c
10、onscientiously arrange the learning, work and life in the process of practice, learn from each other and give way to each other, unite and love each other, and jointly do a good job in practice. Strictly abide by the rules of students and relevant regulations of graduation practice.2. Obey the work
11、arrangement of the person in charge of the internship site, respect the staff of the internship site, and create and maintain a good internship atmosphere. Actively participate in various operations of accounting work, treat problems encountered in practice with modesty and prudence, be open-minded
12、and eager to learn, and earnestly learn and master various knowledge and skills.3. Before the end of the internship, each student must fill in the internship report, including 1 internship appraisal form, daily internship diary, 11 internship weekly records, 2 internship monthly reports, and 1 inter
13、nship summary. After the internship is completed and returned to school, the internship exchange and discussion will be centralized.4. Through graduation practice, the students should have the ability of investigation and research, data collection, scheme comparison and demonstration, theoretical an
14、alysis and design calculation, and pay attention to further cultivate the ability of application of computer, engineering drawing and writing instructions (Papers). Under the guidance of teachers, students should complete the required content and work independently on time.5. The assignment of gradu
15、ation thesis shall include the explanation and calculation related to practice and graduation thesis, which shall be complete in content, accurate in calculation, concise and clear in writing, neat in writing and neat in binding. It is not suitable to use a lot of manual calculation in calculation,
16、and it is advocated to use computer technology to solve complex technical problems.6. The graduation thesis requires more than 10000 words. The thesis should strive to make the research plan and scheme reasonable, the argument correct, the argument reliable, the level clear, the article is reasonabl
17、e, the writing is neat.7. The graduation thesis text shall be bound according to the standardized requirements.Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting forGraduation RequirementsPracticeSessionIdeological andPolitical IntegratedLevel
18、 ofSupportIndicesContentsObjective 1.Good humanistic quality and professional ethicsIndex 1. 3Identify and analyze accounting ethical issues in the business environment and propose appropriate solutionsSession 1Set up correct world outlook, outlook on life and values, understand professional ethics
19、and normative conductMObjective 2.Problem analysisabilityIndex3. 1、3. 2、3. 3:Master the basic knowledge and theory of company operation, and can find and analyze theSession?Hdeficiencies and problems in enterprise management from the perspective of accounting work. Master the knowledge and methods r
20、elated to accounting, such as financial management, taxation, auditing, asset evaluation, etc., and be able to analyze the problems in the work and put forward suggestions for improvement. Can establish analysis model combined with relevant data, and verify hypothesis and draw valid conclusions.Obje
21、ctive 3.Tool applicationcapabilityIndex 7.2Master the data and modeling tools of accounting, and design and apply them according to specific tasks and projectsSession 3MObjective 4.Lifelong learningabilityIndex 12.2Familiar with the industry and professional development direction, understand the res
22、earch focus of the disciplineSession 4MII、Main Content of Practice SessionSession 1 ： Understand the main business scope and content of the internship unit, and master the development of various businesses of the internship unit. Through understanding the accounting system, we can understand the the
23、 latest development of accounting business and standards; understand the characteristics of accounting and supervision; understand the contents and responsibilities of accounting institutions and accounting positions. Use the accounting theory to explain and analyze the reality.Competence ： Comprehe
24、nsive knowledge ability, Problem analysis ability, Decision making ability, Practical ability, Lifelong learning ability.Supporting for graduation requirements index 2 3、4、6、12Session 2： Understand the organizational structure and property rights system of institutions (including the enterprises, ac
25、counting firms, non-profit organizations, etc.). To understand the department structure of accounting institution, and to compare the accounting organizational form of Chinese firms with the western international firms. Understand the current situation and reform trend of the property right system o
26、f the internship units. Use the theory of accounting, financial, management to explain and analyze the reality.Competence： Practical ability, innovation and entrepreneurship ability, Lifelong learning ability.Supporting for graduation requirements index 6、11 12Session 3： Understand the corporate gov
27、ernance structure, internal control, incentive and restraint mechanism of the internship unit. Including whether the organizational structure is sound, whether the responsibilities and authorities of each department are clear, whether the strict authorization and approval system is implemented, whet
28、her the independent accounting and accounting system and internal audit system are sound, whether the internal incentive and constraint mechanism is unbalanced, and whether a scientific and efficient management information system is established. Use the theories of economics and management to explai
29、n and analyze the reality. Understand the financial situation and human resource management of the internship unit. Through the understanding of the financial situation, there is a preliminary evaluation of the operating performance of the internship unit. Understand the concept of human resources,
30、the current situation of human resources management, talent allocation, training measures, talent flow, corporate culture, etc. Use the human capital theory to explain and analyze the reality.Competence： Practical ability, Career development ability, Lifelong learning ability.Supporting for graduati
31、on requirements index 6、10 12III Mode and Schedule of Practice Session(1) The way of practice:1. Enter internship. In principle, a financial institution shall be selected, and students shall go deep into the basic departments of the accounting sector, such as business departments, offices, groups, e
32、tc. to understand the relevant situation, and complete the internship content through observation, participation, consultation with specific personnel, etc.2. Read the practice materials. During the internship, students should read all kinds of materials of the internship unit according to the requi
33、rements of the internship outline, including the rules and regulations and guidelines of the accounting sector.3. Internship notes. During the practice, students should record the results of observation and reading, feelings, collected materials, charts, listening to the contents of the report, etc.
34、 in the practice notes. Internship notes are the main basis for students to write internship reports, and also an important aspect of checking students* internship.4. Internship report. At the end of the internship, students should submit a written internship report. The contents of the practice rep
35、ort mainly include: summarizing the contents learned during the practice; analyzing and explaining the problems found in the practice, and putting forward the improvement measures and suggestions; summarizing the practice gains, and putting forward the improvement suggestions for the practice work.
36、It includes:a. Time, unit and general situation of the practice unit.b. Write down the business process, method, technology and means of the internship unit.c. This paper puts forward some suggestions on the problems and improvement of the practice units in carrying out various accounting businesses
37、.d. Summarize the practice results and put forward suggestions for improvement of the practice work.e. Scattered practice, completion of graduation practice report.(2) Schedule:The total time of internship is 11 weeks, and the actual effective days are 55 days. The specific time allocation is as fol
38、lows:(1) 11 weeks of internship.(2) Internship summary and exchange 1 dayIV、Notes(1) Practice discipline:1. During the internship, students must obey the management of the internship instructor, abide by the national laws and regulations, observe the internship discipline and the relevant rules and
39、regulations of the internship unit, and abide by the work and rest system and regulations formulated by the internship team (Group);2. Students who are unable to participate in the internship due to illness or business must go through the formalities of asking for leave. Those who ask for leave for
40、one to three days shall be approved by the internship unit, and those who ask for leave for more than three days shall be approved by the internship unit and the internship leading group of the college. Those who leave for illness or business for more than one third of the internship time shall not
41、be evaluated for their internship results; those who leave the internship site without asking for leave shall be punished as absenteeism, and the internship results shall be treated as Failure handling;3. It is not allowed to occupy the practice time to carry out activities unrelated to the practice
42、 content;4. For students who violate the practice discipline or relevant rules and regulations, the instructor shall timely educate them and order them to correct; for those who violate the discipline and cause adverse effects or serious consequences, they must immediately stop their practice and re
43、port to the college for handling;5. Pay special attention to personal safety and property safety in the process of practice. Abide by the operation regulations, strictly prohibit illegal operation; abide by the traffic rules, pay great attention to safety when crossing the road, riding, cycling.(2)
44、Precautions:The graduation internship is mobilized at the end of the first semester of senior high school. It is arranged by the college in a unified way. The department head is responsible for the implementation of each students internship instructor. During the internship, the internship instructo
45、r needs to keep in touch with the students, and be responsible for the specific guidance, supervision and assessment of students* internship. Students, tutors and the Department of the college where the tutor is located shall contact the enterprises and institutions related to the major as the inter
46、nship unit. In addition, the college will also assign itsown teachers to patrol.The outline of the internship report is as follows:1. The title of the internship report is internship report on XXX posts in XXX unit or internship report on XXX business in XXX unit2. The main body of the internship re
47、port must include the following four aspects:a. Internship unit (natural situation) and post introduction: firstly, the purpose of the internship is clearly stated, concise and clear about the theme; secondly, the full name, nature, scale, legal person, business, benefit, post name, post personnel s
48、tatus, post responsibility, post business process and other information of the graduation internship unit are required to be written; the emphasis should be placed on the introduction of internship posts.The content of the overall practice report must be related to the content of the major, and the
49、number of words shall not be less than 2000. The introduction of the internship unit shall not be less than 200 words, and the post introduction shall not be less than 300 words.b. Internship content and process: it should be the focus of the internship report, with a length of no less than 1000 words, mainly describing the work content of oneself, requiring deta