课程名：基础会计学 开课院系：管理学院会计系 教学模式：课堂教学 学分：3.5（56课时） 课程概况：本课程是非会计学BCU专业的公共课程。本课程的教学内容是：（1）To provide a sound and critical understanding of the conventions and principles of financial accounting and their application in the recording, analysis and presentation of data.（2）To develop personal ju...

课程名：基础会计学 开课院系：管理学院会计系 教学模式：课堂教学 学分：3.5（56课时） 课程概况：本课程是非会计学BCU专业的公共课程。本课程的教学内容是：（1）To provide a sound and critical understanding of the conventions and principles of financial accounting and their application in the recording, analysis and presentation of data.（2）To develop personal judgement in the preparation and use of financial data.（3）To provide a foundation for subsequent study.本课程的教学目标是：On completion of the course of study, the student should be able to:Demonstrate an understanding of accounting theory.Apply theory to basic financial accounting practices.Prepare and analyse simple financial accounting statements. 教学条件：多媒体授课 考核方式：闭卷考试，平时成绩占30%-50%，考试成绩占50%-70%。