会计模拟实验教学大纲.英.docx

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1、The syllabus for the practice link of Accounting Simulation ExperimentCourse Name: Accounting Simulation ExperimentCourse Code:Total credits: 0.5Total hours: 1 weekPractice hours: 1 weekCourse organization: Accounting Department of School of Business Applicable Major: Accounting1. Purpose and Requir

2、ements of Practice Links(1) Strengthen morality educationThrough participating in various practical training tasks, students have a more comprehensive understanding of the relevant theories and methods of providing accounting information by enterprises. Through the explanation of Chinas capital mark

3、et and accounting development history in the teaching of accounting-related theories, students can have a deeper understanding of how predecessors think and overcome the obstacles encountered, and help students establish scientific thinking methods and the spirit of bravely facing challenges in thei

4、r work. Starting from the perspective of the role of accounting discipline in Chinas innovation-driven development, and taking the research work of outstanding contributors as the carrier, the education of socialist core values is integrated into the curriculum teaching content and all aspects of th

5、e teaching process, highlighting value guidance, knowledge transmission and ability training, helping students correctly understand the historical laws, which can help students grasp the basic national conditions, master scientific world outlook and methodology, and promote the establishment of corr

6、ect world outlook and values.(2) Relevant theoretical coursesAccounting(3) Practical objectivesCurriculum Objective 1. To train students to have good humanistic quality and professional ethics, a high degree of social responsibility and a correct concept of professional ethics.Curriculum Objective 2

7、. To cultivate students* comprehensive knowledge ability, to understand the concept of accounting and its embodiment in specific fields, and to analyze and deal with basic accounting business.Curriculum objective 3. To train students to have professional competence, master the basic accounting theor

8、ies and methods in the accounting field, strengthen their professional skills, master the accounting and supervision of relevant industries in the accounting profession, be able to conduct accounting treatment and statement analysis, and master relevant accounting standards, detailed rules and opera

9、tion guidelines.Curriculum Objective 4. To cultivate students1 practical operation ability, master the basic practical ability of accounting courses, be able to skillfully operate related businesses, master the practical ability of accounting professional posts, and complete systematic business oper

10、ations for the economic business of manufacturing enterprises.The Support of Practical Curriculum Objectives to Graduation RequirementsProgram objectiveGraduation requirementsSupporting Graduation Requirement Index Points and Their ContentsPractice linkIdeological and political integration pointSupp

11、ort strengthIndicator pointGraduation requirements index point content1.1. Good humanistic quality and professional ethicsIndicator point 1.2Indicator point description: high sense of social responsibility and correct professional ethicsLinks 1-4To train students to have a high sense of social respo

12、nsibility and a correct accounting professional ethics, and to promote the establishment of a correct world outlook and valuesL2.2. Comprehensive knowledge and abilityIndicator point 2.4Indicator point description: Understand the concept of accounting and its embodiment in specific fields, and be ab

13、le to analyze and deal with basic accounting business.Links 1-4M3.5. Professional competenceIndicator point 5.1Indicator point description: master the basic accounting theories and methods in the accounting fieldLinks 1-4Mand strengthen professional skills.4.6. Practical operation abilityIndicator p

14、oint 6.1Indicator point description: master the basic practical ability of accounting courses and be skilled in operating related businessesLinks 1-4H56. Practical operation abilityIndicator point 6.2Indicator point description: master the practical ability of accounting professional posts, and comp

15、lete systematic business operations according to the economic business of manufacturing enteiprisesLinks 1-4HThe main content of the practice linkLink 1: Filling in the original vouchers and accounting vouchers of manufacturing enterprisesCultivating ability: To cultivate students1 ability to accura

16、tely fill in and examine original vouchers and bookkeeping vouchers according to accounting law, basic accounting standards, negotiable instrument law, etc;to training students to have good humanistic quality and professional ethics, comprehensive knowledge ability, professional competence and pract

17、ical operation ability. To enable students to have a high sense of social responsibility and a correct professional ethics, to understand the concept of accounting vouchers and their embodiment in specific fields, to analyze and deal with basic accounting business, and to master the operation guidel

18、ines related to accounting vouchers ;to master the basic practical ability of accounting courses, be able to skillfully operate related businesses, master the practical ability of accounting professional posts, and complete systematic business operations for the economic business of manufacturing en

19、terprises.Support graduation requirements index points 1.2, 2.4, 5.1, 6.1, 6.2Link 2: Registration of subsidiary ledger, journal and general ledger of manufacturing enterprisesCultivating Ability: To cultivate students1 ability to register subsidiary ledgers, journals and general ledgers according t

20、o the audited bookkeeping vouchers; to training students to have good humanistic quality 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 correct professional ethi

21、cs, to understand the concept of accounting books and their embodiment in specific fields, to analyze and deal with basic accounting business, and to master the operation guidelines related to accounting books. Master the basic practical ability of accounting courses, be able to skillfully operate r

22、elated businesses, master the practical ability of accounting professional posts, and complete systematic business operations for the economic business of manufacturing enterprises.Support graduation requirements index points 1.2, 2.4, 5.1, 6.1,6.2Link 3: Correction of incorrect accountsCultivating

23、Ability: To cultivating Students1 Ability to Correct wrong account According to Basic Accounting Standards; to training students to have good humanistic quality and professional ethics, comprehensive knowledge ability, professional competence and practical operation ability; to enable students to ha

24、ve a high sense of social responsibility and a correct professional ethics, be able to analyze and deal with the basic accounting business, and master the operation guidelines related to the correction of wrong accounts. Master the basic practical ability of accounting courses, be able to skillfully

25、 operate related businesses, master the practical ability of accounting professional posts, and complete systematic business operations for the economic business of manufacturing enterprises.Support graduation requirements index points 1.2, 2.4, 5.1, 6.1, 6.2Link 4: Preparation of Financial Statemen

26、ts for Manufacturing EnterprisesTraining ability: To train students* ability to prepare financial statements according to subsidiary ledger, journal and general ledger; to training students to have good humanistic quality and professional ethics, comprehensive knowledge ability, professional compete

27、nce and practical operation ability; to enable students to have a high sense of social responsibility and a correct professional ethics, to understand the concept of financial statements and their embodiment in specific fields, and to deal with the basic work of financial statement preparation; to m

28、aster the basic practical ability of accounting courses, be able to skillfully operate related businesses, master the practical ability of accounting professional posts, and complete systematic business operations for the economic business of manufacturing enterprises.Support graduation requirements

29、 index points 1.2, 2.4, 5.1, 6.1, 6.2The way and timing of practice(1) The way to proceed:Accounting simulation experiment is to realize the teaching task by using the basic accounting training software of the network. The training platform is designed based on accounting training teaching. The plat

30、form has comprehensive functions and provides initial preset courses. According to the teaching content and progress ofaccounting* course, teachers design and reasonably airange practical training tasks and requirements, and students carry out computer learning and complete practical training in all

31、 aspects of accounting according to the courses set by teachers.(2) Timing:Order numberTraining contentTraining hours1Completion of original vouchers and accounting vouchers for manufacturing enterprises52Registration of subsidiary ledger, journal and general ledger for manufacturing enterprises53Co

32、rrection of incorrect accounts54Preparation of financial statements for manufacturing enterprises5Total204 Discipline and Precautions in Practice(1) Strictly abide by the relevant provisions of the practice site and prevent the occurrence of safety accidents;(2) Strictly observe the schedule of the

33、instructor and do not leave early or late;(3) Do not do anything unrelated to work or affecting others;(4) Obey the orders of the laboratory instructor, accept guidance modestly, and actively complete various practical tasks.5.Practice assessment and performance evaluationProgram objective (Indicato

34、r Point)Assessment contentAssessment form and proportion (%)AchievementsDesign reportDesign attitudeHands-on abilityAnalytical abilityR叩lyProportion (%)Course objective 1 (Indicator 1.2)Preparation of original vouchers and bookkeeping vouchers for manufacturing enterprises, registration of subsidiar

35、y21820ledgers, journals and general ledgers for manufacturing enterprises, correction ofwrong account, and preparation of financial statements for manufacturing enterprisesCourse objective 2 (Indicator 2.4)Preparation of original vouchers and bookkeeping vouchers for manufacturing enterprises, regis

36、tration of subsidiary ledgers, journals and general ledgers for manufacturing enterprises, correction of wrong account, and preparation of financial statements for manufacturing enterprises2Course objective 3 (Indicator 5.1)Preparation of original vouchers and bookkeeping vouchers for manufacturing

37、enterprises, registration of subsidiary ledgers, journals and general218201820ledgers for manufacturing enterprises, correction ofwrong account, and preparation of financial statements for manufacturing enterprisesCourse objective 4 (Indicator 6.1)Preparation of original vouchers and bookkeeping vou

38、chers for manufacturing enterprises, registration of subsidiary ledgers, journals and general ledgers for manufacturing enterprises, correction of wrong account, and preparation of financial statements for manufacturing enterprises2Course objective 5 (Indicator 6.2)Preparation of original vouchers a

39、nd bookkeeping vouchers for manufacturing enterprises, registration of subsidiary ledgers, journals and general ledgers for manufacturing218201820enterprises, correction ofwrong account, and preparation of financial statements for manufacturing enterprisesTotal10901006.Curriculum ResourcesTextbook:

40、Liu Xueqing. Business Accounting Simulation Training Course (8th Edition) M, Dalian: Northeast University of Finance and Economics Press, 2019.Bibliography: Zhu Chuanhua, Liu Xinxin. Accounting Simulation Training Course (5th Edition) MJ. Beijing: Capital university of economics and business Press, 2018.Reading materials: Zhang Huaixiang. Basic Accounting Simulation Training Course (5th Edition) M. Beijing: Economic Management Press, 2018.Author:Reviewer: