《 高级财务会计模拟实验》实践环节教学大纲英文版.docx

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1、Syllabus of Practice SessionAdvanced FinancialAccounting Simulation ExperimentCourse Name： Advanced Financial Accounting Simulation Experiment Course Code：Credits： 0.5Total Credit Hours： 20Pratice Hours： 20School： Accounting departmentTarget Major： AccountingI、Purpose and Requirement of Practice Ses

2、sionThe simulation experiment of advanced financial accounting belongs to the centralized practice link of accounting major. It verifies the application of theoretical teaching content in the teaching activities of accounting major. This course mainly focuses on the training of professional skills.

3、Through the teaching of centralized practice, students are required to apply accounting standards to solve the problem of accounting information processing, and use foster financial teaching software to simulate the preparation of consolidated statements. The basic tasks of this teaching link and th

4、e teaching objectives to be achieved:1. Moral Education and Character Cultivation.Advanced financial accounting simulation experiment is a practical professional course of accounting major. Its practicality is reflected in the fact that accounting practice is based on accounting standards, laws and

5、regulations. The authenticity, accuracy and reliability of accounting information not only requires employees to comply with accounting standards, but also to have professional ethics. This practice course should run through the whole process of professional quality and professional ethics in profes

6、sional education. According to accounting standards and laws and regulations, accounting practice is to better serve the construction of socialist market economy.2. Related Theory CoursesAdvanced financial accounting IPractice ObjectivesObjective 1. Students have the ability to comprehensively under

7、stand and apply accounting standardsObjective 2. Students have the ability to find problems by applying accounting standardsObjective 3. Students have the ability to apply accounting standards to analyze problemsObjective 4. Students have the ability to apply accounting standards to solve problemsSu

8、pporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for Graduation RequirementsPracticeSessionIdeological and PoliticalIntegratedLevel ofSupportIndicesContentsObjective 1.ComprehensiveIndex 2Index Description BasicSessionprofessional ethicsHknowl

9、edge andabilityability to analyze and solveaccounting problemsObjective 2.ProfessionalcompetenceIndex 5Index Description familiar with accounting related laws and practicesSessionprofessional ethicsMObjective 3.Practical operationabilityIndex 6Index Description strong practical operation abilitySess

10、ionprofessional ethicsHObjective 4.Decision makingand judgment abilityIndex 4Index Description formulate the companys financial accounting process in combination with accounting laws and regulations to provide basis for the selection and judgment of accounting policiesSessionprofessional ethicsLII M

11、ain Content of Practice SessionSession 1 ： Preparation process of consolidated balance sheetCompetence： Develop students ability to prepare consolidated profit statementSession 2： Preparation process of consolidated income statementCompetence： Develop students ability to prepare consolidated income

12、statementSession 3： Preparation processd of consolidated statement of owners equityCompetence： Develop students ability to prepar consolidated statement of owners equitySession 4： Preparation process and method of consolidated cash flow statementCompetence： Develop students ability to prepare consol

13、idated cash flow statement田、Mode and Schedule of Practice Session1. Teachers assign tasksWhen the instructor arranges the test project, the first step is to introduce the content, requirements, arrangements, assessment methods and precautions of the course design; the second step is to clarify the n

14、ecessary background of the subject, relevant knowledge and basic principles, and focus on helping the students to clarify the task, understand the general design methods and software debugging skills of the system, etc.last when the instructor announces the subject of curriculum design, he / she wil

15、l present the content to the students:(1) Project Name: advanced financial accounting simulation experiment(2) Design task: preparation of consolidated financial statements(3) Experimental basic knowledge: understand the theory and basic process of consolidated statement preparation(4) Main referenc

16、es: read the operation instructions of foster consolidated report software carefully2. Students* decentralized practiceAccording to the design requirements, students can inquire the technical materials related to the course design of advanced financial accounting consolidated statements through libr

17、aries, reference rooms, related websites, understand the theory of consolidated statement preparation and the norms of accounting standards, and summarize and sort out the workflow.3. Report writing and performance evaluationThe teacher will evalute the students* comprehensive application ability an

18、d experimental ability, and then give the corresponding practical operation score according to the comprehensive design results; for the students who fail to meet the design index requirements, they are required to adjust and improve until they reach the standard.After the teachers acceptance, the s

19、tudents should sort out the design results in time, analyze the normal and abnormal phenomena in theory, find out the existing problems, and put forward the corresponding improvement measures.Timing of designNo.Training contentTraining1Preparation of consolidated balance sheet82Preparation of consol

20、idated income statement83Preparation of consolidated statement of owners equity24Preparation of consolidated cash flow statement2Total20IV、NotesThe simulation experiment of advanced financial accounting belongs to the course of centralized practice, which uses foster financial software to assist tea

21、ching. The software is designed with reference answers. Students are forbidden to paste the answers during the practice.Students should complete the training task at the time and place designated by the teacher in one weeks simulation training, and carry out attendance and experimental defense.V、Ass

22、essment and Achievement Evaluation in PracticeCourseObjectives(Indices)Assessment ContentAssessment Formats and Proportion ( % )GradingDesign reportDesign AttitudeOperation AbilityAnalysis AbilityDefenseProportion(%)Objective 1(Index 2)Understand the preparation specification and process of consolid

23、ated statements21227%Objective 2(Index 5)The offset entry of consolidated report is correctly prepared1510202065%Objective 3(Index 6)Proficiency inpreparation ofworking papers of consolidated financialstatements635519%Objective 4(Index 4)Clear functions of consolidated financial statements21339%Tota

24、l25153030100VI、Course ResourcesTextbooks ： Foster financial softwareBibliography :1 .Fu Rong. Advanced financial accounting (Fifth Edition) MJ. Beijing: China University Press, 2020.China certified public accountant education textbook editing and auditing committee. Accounting M. Beijing: Chinafinance and Economics Press, 2020Reading Materials： None