PDF《会计学》

会计学 课程编号:02831520 授课对象:本科生 学分:3 任课教师:黄慧馨 课程类型:公选 开课学期:2013 春 先修课程: 任课教师联系方式: 办公

电话:62754828 电子

邮箱:hhx@gsm.

pku.edu.cn 辅导、答疑时间:请邮件或电话预约

一、Program Learning Goals and Objectives Learning Goal 1: Graduates will possess a solid understanding of business and management and will be able to translate this knowledge into practice. 1.1Objective

1 Our students will have a good command of fundamental theories and knowledge. 1.2Objective

2 Our students will have a good command of analytical methods and decision-making tools. 1.3Objective

3 Our students will be able to apply theories and methodologies in key business functions. Learning Goal 2: Our students will be able to think critically. 2.1Objective

1 Our students will be able to identify and summarize problems 2.2Objective

2 Our students will be able to collect data and analyze problems in a critical manner 2.3Objective

3 Our students will be able to put forward effective solutions to business problems Learning Goal 3: Our students will have a sense of social responsibility. 3.1Objective

1 Our students will be aware of the importance of ethics. 3.2 Objective

2 Our students will be able to provide solutions that take account of contrasting ethical standpoints. Learning Goal 4: Our students will be effective communicators. 4.1Objective

1 Our students will be proficient in oral and written communication. 4.2Objective

2 Our students will possess good interpersonal skills. 4.3Objective

3 Our students will be able to adapt to diverse learning environments. Learning Goal 5: Our students will have global perspectives. 5.1Objective

1 Our students will be aware of social and cultural differences. 5.2Objective

2 Our students will be aware of the impact of globalization on business operations, opportunities, and challenges. 5.3Objective

3 Our students will be proficient in English.

二、课程概述 本课程是专业非财经专业、 未来也可能不从事会计专业的本科生开设的. 课程立足于会 计学的基本原理,从实践运用的最终目标出发,介绍三张会计报表(资产负债表,利润表, 现金流量表)的基本构成、分析及其在现实经济生活中的上些具体运用.

三、课程目标(包括学生所提高的技能要求) 本课程的主要目标包括:

1、 帮助学生掌握会计学的基本原理、基本方法与基本思想;

2、 帮助学生掌握资产负债表、利润表与现金流量表的基本结构、主要项目的内涵;

3、 帮助学生掌握三张主要会计报表的简单分析方法;

4、 帮助学生了解一些会计学在现实生活中的主要运用方法, 比如在资本市场的一些具 体运用,等.

四、内容提要及学时分配 周 章节内容 Week

1 引言:在北大学会计(为什么学?如何学?) Week

2 会计是一门商业语言:构成要素与表达方式 Week

3 会计循环及其基础:理论概述(1) Week

4 会计循环及其基础:理论概述(2) Week

5 会计循环:实践课堂 Week

6 资产构成及分析:货币资产与收入 Week

7 资产构成及分析:存货与销售成本 Week

8 资产构成及分析:可交易性金融资产 Week

9 资产构成及分析:固定资产与无形资产 Week

10 资产负债表项目及分析:负债 Week

11 资产负债表项目及分析:所有者权益 Week

12 收益表的构成及分析(1) Week

13 收益表的构成及分析(2) Week