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1、The syllabus for the practice link of Intermediate FinancialAccounting Simulation ExperimentCourse Name: Intermediate Financial Accounting Simulation ExperimentCourse Code: Not Filled InTotal course credits: 1 Total credit hours: 2 weeks Practical credit hours: 2 weeks Course organization: Accountin
2、g 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 information
3、 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 student
4、s 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 met
6、hodology, 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 quality
7、 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 ac
8、counting 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, masterBeijing: China Textile Press, 2016.References: Ailing Huang. Intermediate financial accounting sim
9、ulation experiment course M|. Zhenjiang: Jiangsu University Press, 2011.Reading materials: Xiuzhen Li, Hongjie Deng. Intermediate financial accounting simulation experiment course M. Beijing: China Electric Power Press, 2010.accounting calculation and supervision in accounting related industries, be
10、 able to perform accounting 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 profi
11、ciently operate related 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 re
12、quirementsupport graduation requirement indicator point and contentpractice linkIdeological and political integrationSupport strengthIndex pointgraduation requirements index point content11 .Good humanities and professional ethicsIndex point 1.2has a high sense of social responsibility and a correct
13、 view of professional ethics1-11train students to have ahigh sense of socialresponsibility 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
14、of accounting and its reflection in specific fields, and be able to analyze and process the basic1-11Maccounting business35. Professional competenceIndex point 5.1Index point description: master the theory and methods of basic accounting in the field of accounting, and strengthen professional skills
15、1-11M46. Practical 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 practica
16、l ability of accounting professional positions, complete the system business operations for the economic business of manufacturing1-11HcompaniesMain content of the practice linkSession 1 Financial assetsCultivation ability: Master the relevant business processes and voucher preparation of financial
17、assets. 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 correct professional ethics, to understand the concept of financia
18、l assets and 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 rel
19、ated 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 2 InventoryCultivation ability: Master the
20、relevant business 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 professio
21、nal ethics, 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 c
22、ourse, 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 points 1.2, 2.4, 5.1, 6.1, 6.2Session 3
23、 Long-term equity 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
24、. To enable 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
25、 to long-term 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 fo
26、r the economic 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
27、 ethics, comprehensive 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 ac
28、counting tasks, 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 co
29、mplete 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 5 Intangible assetsCultivation ability: Master related business process and certificate preparation of intangible assets. Training st
30、udents 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, understand the concept of intangible assets and their em
31、bodiment in 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 th
32、e 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 6 Investment Real EstateCultivation ability: Master the relevant busi
33、ness process 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 corr
34、ect outlook 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
35、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 graduation require
36、ment index points 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 pra
37、ctical operation 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 a
38、nd rules related 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 operatio
39、ns for the economic 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 eth
40、ics, comprehensive 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 b
41、usiness, and 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
42、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 9 Owners1 equityCultivation ability: Master the relevant business process and certificate preparation of owners rights and interests. Traini
43、ng 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 owners rights and inte
44、rests and to 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 re
45、lated businesses, master the practical ability of accounting professional positions, and complete the system*s 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 ProfitsCultivat
46、ion ability: 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
47、social responsibility 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 g
48、uidelines. 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 economic business of manufacturing companie
49、s.Support graduation 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 competence and practical operation ability. To enable students to