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1、Course Introduction of Intermediate Financial Accounting IICourse Name: Intermediate Financial Accounting IICourse Code:Prerequisite courses: Accounting, Intermediate Financial Accounting ISubsequent courses: Auditing, Advanced Financial Accounting I, Advanced Financial Accounting IIBilingual or not
2、: NoCredit: 3.5Total hours: 56Theoretical hours: 56 Experimental hours: 0 Computer hours: 0Practice hours: 0Course organization: Accounting Department of School of BusinessApplicable Major: AccountingCourse introduction*Intermediate Financial Accounting II is another core course for accounting major
3、s after Accounting and Intermediate Financial Accounting F It is the main course of accounting major. Through the study of this course, the foundation will be laid for the following courses such as “Auditing and Advanced Financial Accounting”. According to the nthree basics1 requirement of accountin
4、g discipline, the teaching focus is to master basic theories, basic skills and basic methods. On the premise of requiring students to systematically master basic theories, the forward-looking and practical education of this course should be strengthened.This course adopts the teaching method of comb
5、ining theory teaching and case demonstration. Classroom teaching and case demonstration are the main teaching methods. At the same time, use large-scale homework and class discussions to consolidate the knowledge learned. This course takes the basic elements of financial accounting and the basic con
6、tents of financial statements as the main body, and takes the arrangement sequence of financial statements as the diameter, which is expanded in turn.Curriculum resourcesTextbooks: Heping Zhu, Xiaoxian Liu, et al. H13th Five-Year Plan* Financial Accounting for Key Textbooks of Jiangsu Province Highe
7、r Education Institutions (2nd Edition) M. Beijing: Peking University Press, 2019.5References: 1. Yongze Liu, Lijun Chen. Intermediate Financial Accounting (6th Edition) M, Dalian: Northeast University of Finance and Economics Press, 2018.2. Youhong Yang, Aiping Ouyang. Intermediate Financial Account
8、ing (Fifth Edition)M. Beijing: Peking University Press, 2019.3. Examination Committee of Certified Public Accountants of the Ministry of Finance. Accounting M. Beijing: China finance and Economics Press, 2020.Reading Materials: Gang Lin. Intermediate Financial Accounting (3rd Edition) |M. Beijing: Renmin Universityof China Press, 2019.