政府与非营利组织会计课程教学大纲模版英文版.docx

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1、Syllabus of Accounting for Government andNonprofit OrganizationsCourse Name： Accounting for Government and Nonprofit OrganizationsCourse Code：Credits： 2.0Total Credit Hours： 32Lecture Hours： 32Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects

2、 0 ,Where, Compulsory ( 0 ), Optional ( 0 ).School： Business School Accounting DepartmentTarget Major： AccountingI、Course Nature & AimsThe Accounting for Government and Nonprofit Organizations course is a professional elective course for the accounting profession. The government and nonprofit organi

3、zation accounting are a branch of accounting corresponding to corporate accounting. Methods and accounting practices. The purpose of this course is to train students to understand the accounting theories of government and non-profit organizations, and be proficient in applying accounting standards t

4、o comprehensively analyze and solve accounting problems. The basic teaching tasks of the course and the main teaching objectives that should be achieved:1. Students are required to understand the basic theory of government and non-profit organization accounting;2. Students are required to master the

5、 basic accounting methods of government and non-profit organizations, and be familiar with the accounting practices of government and non-profit organizations;3. Students are required to go through systematic study to lay a good foundation for the accounting work of government and non-profit organiz

6、ations.II、Course Objectives1. Moral Education and Character Cultivation.As one of the two branches of modern accounting, the government and non-profit organization accounting and corporate accounting have equal importance. Government and nonprofit organization accounting are an accounting profession

7、al course with both theory and application. Its theory is reflected in the discipline is based on a set of accounting theory and accounting standards, and its application is reflected in the accounting information is the government and non-profit organizations. In addition to the important informati

8、on that is indispensable for resource allocation, the quality of information depends on the level of existing accounting theory. The professional ethics of accounting practitioners is also a decisive factor in ensuring the quality of accounting information. In thisandmeasurement, basic theory offisc

9、albudget accountingObjective 2(Index1,3,4,5)Confirmation, recording, measurement and information disclosure of accounting elements involved in general budget accounting, government unit financial accounting, government unit budget accounting, and private non-profit organization accounting36300002032

10、Objective 3 (Index1,2,4,10,12)Analysis of the accounting standards involved in general36300002032Objective 4 (Index1,10,11,12)Discuss the development and changes of accounting standards between the24200001018government and non-profit organizationsTotal102()10（）（）006()100VHI Course ResourcesTextbooks

11、：Chang Li, He Dongping. Government and Nonprofit Organization Accounting (Fifth Edition) M. Dalian: Northeast University of Finance and Economics Press, 2018.Bibliography：1. He Ruili. Government and Nonprofit Organization Accounting (Sixth Edition) M. Dalian: Northeast University of Finance and Econ

12、omics Press, 2018.2. Wang Liugen. Government and non-profit organization accounting fM. Beijing: Tsinghua University Press, 2015.Reading Materials：1. Government Accounting Standardsn“Finance Budget Accounting System02. “Government Financial Reporting Method1IX、NotesPrerequisites: Accounting, Interme

13、diate Financial Accounting, Financial ManagementFollow-up Courses: Accounting research methodsContents and Requirements of Students Self-study: The Western Government and Nonprofit Organization Accounting chapter is a self-study. Students are required to understand the principles of Western Foundati

14、on accounting and understand the main accounting treatments of Western Government Foundation Accounting and Western nonprofit accounting.Bilingual Teaching or Not: NoRequirements and Proportion of Bilingual Teaching: NoDiscipline and precautions in practice: no practice sessionOther matters to be ex

15、plained: Nonecourse, the entire process of accounting ethics and accounting professional ethics should be run through this professional education. Students must correctly understand the original intention of learning government and non-profit organization accounting standards and government and non-

16、profit organization accounting theory to better serve our society Modernization.2 .Course ObjectivesThrough the study of this course, students* quality, skills, knowledge and ability：Objective 1. Students have the knowledge to apply the accounting theories and accounting standards of the government

17、and nonprofit organizations to understand the accounting problems of government departments, public institutions and nonprofit organizations, as well as the knowledge of different financial accounting problems of the same type of organization, (graduation requirements indicators 1,2, 5)Objective 2.

18、Students master the skills of applying relevant accounting standards to solve practical problems in the accounting field of government departments, institutions and non-profit organizations, (graduation requirements indicators 1, 3,4, 5)Objective 3. Students have the comprehensive ability to apply r

19、elevant accounting theories to summarize, analyze and solve accounting problems in government departments, institutions and non-profit organizations (graduation requirements indicators 1, 2,4, 10, 12)Objective 4. Students possess professional qualities that understand the accounting discipline syste

20、m and cutting-edge development dynamics of government and nonprofit organizations (graduation requirements indicators 1, 10, 11 12). Supporting for Graduation RequirementsThe graduation requirements supported by the teaching objectives of this course are as follows:Supporting for Graduation Requirem

21、entsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel ofSupportIndicesContentsObjective 1Master the basic theory and knowledge of accountingIndex point 1.Humanistic quality and professional ethics Indicator point 2. Comprehensive kn

22、owledge and abilityAccounting theory and accounting standardsHIndex point 5.Professional competenceObjective 2Accounting analysis method and practical operation abilityIndex point 1.Humanistic quality and professional ethics Indicator point 3. Ability to analyze problemsIndex point 4. Decision makin

23、g and judgment abilityIndex point 5. Professional competenceAccounting recognition, measurement and recordHObjective 3Comprehensive ability to solve accounting problems1.2.4.10.12Index point 1.Humanistic quality and professional ethics Indicator point 2. Comprehensive knowledge and ability Index poi

24、nt 4. Decision making and judgment abilityIndicator point 10.Vocational development abilityIndicator point 12. Lifelong learning abilityUsing accounting standards to analyze problemsMObjective 4Understand the theoretical frontier and development of the discipline1.1()11.12Index point 1.Humanistic qu

25、ality and professional ethicsIndicator point 1().Understanding the development of accounting theory and the significance of the revision of accounting standardsLVocational development ability Indicator point 11.Innovation and entrepreneurship abilityIndicator point 12.Lifelong learningabilityIH Basi

26、c Course ContentThis course is divided into two parts. The first part is the accounting basis of government and non-profit organizations, mainly introducing the basic theory, basic methods and financial budget management system of government and non-profit organizations accounting. This part consist

27、s of three chapters, namely: Overview of Government and Nonprofit Organization Accounting, Basic Theory and Methods of Government and Nonprofit Organization Accounting, and Government Financial Revenue and Expenditure Management System. The second part is the accounting of our government and non-pro

28、fit organizations. It introduces the accounting practices of our government and private non-profit organizations. This part includes four chapters, which are: general fiscal budget accounting, government unit accounting (Part 1), government unit accounting (Part 2) and private non-profit organizatio

29、n accounting.Chapter 1 Government and non-profit organizations accounting overview (supporting course objectives 1, 2,3,5)1.1 The concept and characteristics of government and non-profit organization accounting1.2 Evolution of government and non-profit organization accounting1.3 The composition syst

30、em of government and non-profit organization accounting1.4 Accounting standards fbr government and non-profit organizationsTeaching Requirements: Through the study of this chapter, students should master and understand the following: master the basic concepts and characteristics of government and no

31、n-profit organizations; master the concepts of government and non-profit organizations accounting; master the characteristics of government and non-profit organizations accounting; master the government and non-profit organizations The organizational system of organizational accounting; understand t

32、he main activity areas of non-profit organizations; understand the importance of government and non-profit organization accounting.Key Points： The concept, characteristics and composition system of government and non-profit organizationaccountingDifficult Points： The external environment faced by th

33、e government and non-profit organizations accountingChapter 2 Basic theories and methods of government and non-profit organization accounting (supporting course objectives 1, 2,3,4)2.1 Accounting objectives of government and non-profit organizations2.2 Accounting elements of government and non-profi

34、t organizations2.3 Recognition basis and measurement method of government and non-profit organization accounting2.4 Accounting records and reports of government and non-profit organizations PracticeTeaching Requirements: Through the study of this chapter, students should master and understand the fo

35、llowing: master the objectives of government and non-profit organization accounting; master the basic principles of government and non-profit organization accounting in our country; grasp the connotation of the four confirmation foundations of government and non-profit organization accounting; Maste

36、r the main measurement methods of government and non-profit organization accounting; understand the basic assumptions of government and non-profit organization accounting; understand the general choice of government and non-profit organization accounting confirmation basis.Key Points： Confirmation b

37、asis and measurement method of government and non-profit organization accountingDifficult Points： Government and non-profit organization accounting reportsChapter 3 Government revenue and expenditure management system (supporting course objectives 1, 2,3,5)3.1 Budget management system3.2 Treasury re

38、ceipt and payment system3.3 Government procurement systemTeaching Requirements: Through the study of this chapter, students should master and understand the following: understand the government budget management system and budget management system; master the content and classification of government

39、 budget; understand the preparation, approval and execution procedures of government budget; master the content of the national treasury centralized collection and payment system; Familiar with the procedures for the receipt, division and reporting of budget revenue; master the main content of the g

40、overnments centralized procurement system; familiar with the procedures of government procurement and the method of fund allocation.Key Points； Contents of government budget and accounts of revenue and expenditure classificationDifficult Points： Treasury centralized collection and payment systemChap

41、ter 4 General Budget Accounting (supporting course objectives 1, 2,3,5)4.1 Overview of General Financial Budget Accounting4.2 Revenue accounting of general fiscal budget accounting4.3 Expenditure Accounting of General Financial Budget Accounting4.4 Asset Accounting of General Financial Budget Accoun

42、ting4.5 Debt accounting of the general budget accounting4.6 Net Asset Accounting of the General Budget Accounting4.7 General financial budget accounting reportTeaching Requirements: Through the study of this chapter, students should master and understand the following: understand the concept, accoun

43、ting objectives, confirmation basis and measurement methods of general budget accounting; master the contents and accounting methods of accounting revenue and expenditure in general budget; master the general budget Accounting methods for accounting assets, liabilities and net assets; understand the

44、 main contents and preparation methods of the financial statements of the general budget.Key Points： Accounting of General Financial BudgetDifficult Points： Contents and preparation of government financial reportsChapter 5 Government Unit Accounting (Part 1) (supporting course objectives 1, 2,3,4)5.

45、1 Overview of government unit accounting5.2 Accounting of income5.3 Cost accounting5.4 Accounting of assets5.5 Accounting of liabilities5.6 Accounting of net assets5.7 Financial accounting statementsTeaching Requirements: Through the study of this chapter, students should master and understand the f

46、ollowing: establish the conceptual framework of government unit accounting, understand the meaning and scope of government unit accounting, be familiar with government unit accounting standards and accounting systems, and clarify government accounting confirmation, measurement, recording and reporti

47、ng methods、 Understand the financial accounting of government units, familiar with the accounting process of financial accounting of government units and the preparation method of financial statements.Key Points： Financial accounting of government unitsDifficult Points： Contents and preparation of f

48、inancial statements of government unitsChapter 6 Government Unit Accounting (Part 2) (supporting course objectives 1, 2,3,4)6.1 Accounting of budget revenue6.2 Accounting of budget expenditure6.3 Accounting of budget balance6.4 Budget accounting statements6.5 Accounting treatment of major business matters6.6 Accounting report of government unitTeaching Requirements: Through the study of this chapter, students should master and und