① Required courses for accounting majors

Main subjects: Accounting

Major courses: Management, Accounting Principles, Financial Management, Intermediate Financial Accounting, Auditing, Cost Accounting, Management Accounting, Computerized Accounting, Advanced Financial Accounting, Management Statistics

Degree courses: English, Management Statistics, Intermediate Financial Accounting, Advanced Financial Accounting

The main courses of university accounting include: basic accounting, accounting computerization, financial management principles, microeconomics, macroeconomics, industrial economics, accounting basics, statistical principles, management, accounting principles, Financial management, intermediate financial accounting, auditing, cost accounting, management accounting, accounting computerization, advanced financial accounting, management statistics, English, management statistics, intermediate financial accounting, advanced financial accounting

Accounting major is the study of how enterprises recognize income and assets within a certain operating cycle. In addition to preparing financial statements and recording corporate transactions, accountants are more importantly able to participate in mergers between companies, quality management, the application of information technology in finance, tax strategies, and management decision-making activities of many companies. The accounting professional field covers a wide range of : Attestation, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy and liquidation, forensic accounting, budget formulation, business consulting, etc. are all areas that the accounting major will cover.

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② What are the main contents of advanced financial accounting learning

The financial accounting major should be in the management category. The first-level discipline is management, the second-level discipline is business administration, and the third-level discipline is professional accounting.

As an accounting information system, financial accounting is the final result based on accounting reports. The statements prepared by modern financial accounting are general statements prepared under the guidance of generally accepted accounting principles. Modern financial accounting places the preparation of statements in a prominent position, so the core of financial accounting work is accounting reports.

Main courses

Common accounting knowledge such as general accounting, accounting subjects, application of accounts and double-entry bookkeeping, accounting vouchers, account books and statements, accounting and accounting work organization, Assets, liabilities and owner's equity, operating income, expenses and profits, financial statement analysis, accounting laws, tax regulations and tax certificate management are taught step by step in accounting, and accounting is taught on the computer (learning financial software).

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③ What does Advanced Financial Accounting mean?

< p> Advanced financial accounting uses traditional financial accounting theories and methods, as well as financial accounting theories and methods developed under new social and economic conditions, and does not include or exclude general financial accounting that appears under new economic conditions. It is an economic management activity that accounts for and supervises the special economic business of an enterprise that frequently occurs, and provides useful decision-making accounting information to those with economic interests in the enterprise; it is a professional course for senior accounting majors, and it is closely related to corporate financial accounting and cost accounting. Together they constitute the core courses of accounting technology.

Advanced financial accounting is a follow-up course to intermediate financial accounting. Compared with other professional courses in junior college accounting, such as intermediate financial accounting, cost accounting, management accounting, financial management and other courses, advanced financial accounting is more unique. It is advanced, theoretical and technical, and involves a lot of other subject knowledge. Intermediate financial accounting introduces how to prepare general financial reports for industry and commerce, while advanced financial accounting focuses on the accounting issues of some special organizations, such as partnership accounting, corporate accounting and non-profit organization accounting, as well as some special economic Business, such as corporate bankruptcy, estate and trust accounting and other issues are explained. In addition, some advanced financial accounting will also incorporate some cutting-edge issues in this field into the system, such as human resources accounting, green accounting (also known as environmental accounting), social responsibility accounting, etc. This is also because advanced financial accounting itself has some research implications.

(1) Advanced financial accounting belongs to the category of financial accounting.

The problem solved by advanced financial accounting is still the problem of external reporting of economic matters. That is to say, the goals of senior financial accounting and intermediate financial accounting are the same. They both provide information about the financial status, operating conditions and operating results of the enterprise to external investors, creditors and other people with an interest in the enterprise. Meet their decision-making needs for financial accounting information.

(2) Advanced financial accounting deals with special matters faced by enterprises

Economic matters within financial accounting objects can be divided into general matters and special matters. The criterion for dividing general events and special events is the frequency of their occurrence. General matters are recurring matters in the business process, such as accounting for fixed assets, inventories, investments, receivables, and payables; special matters are those that occur during a specific stage of business operations or under certain conditions. Matters, such as liquidation or reorganization of a company when it is facing bankruptcy; translation of foreign currency statements in the context of multinational operations, etc.

(3) The theories and methods adopted by advanced financial accounting are modifications of the original financial accounting theories and methods. In the theoretical issues such as financial accounting objectives, accounting information quality characteristics, accounting recognition and measurement principles discussed in intermediate financial accounting, four basic accounting assumptions are strictly followed. Advanced financial accounting occurs when the objective economic environment in which accounting operates changes and special accounting events occur that break through the four basic assumptions. The loosening of accounting assumptions will inevitably lead to corresponding changes in financial accounting theories and methods based on the four assumptions. For example, when the original accounting entity is unable to continue its business activities, bankruptcy liquidation accounting theories and methods emerge as the times require. When price fluctuations impact the currency stability assumption implicit in the currency valuation assumption, people must seek new accounting models to replace the "historical cost" accounting model.

④ What are the main accounting practical courses?

Main subjects: Accounting

Major courses: Management, Accounting Principles, Financial Management, Intermediate Finance Accounting, Auditing, Cost Accounting, Management Accounting, Accounting Computerization, Advanced Financial Accounting, Management Statistics

Degree courses: English, Management Statistics, Intermediate Financial Accounting, Advanced Financial Accounting

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The main courses of university accounting are: basic accounting, computerized accounting, principles of financial management, microeconomics, macroeconomics, industrial economics, accounting basics, statistical principles, management, and accounting Principles, financial management, intermediate financial accounting, auditing, cost accounting, management accounting, accounting computerization, advanced financial accounting, management statistics, English, management statistics, intermediate financial accounting, advanced financial accounting

The accounting major is the study of how companies recognize revenue and assets within a certain operating cycle. In addition to preparing financial statements and recording corporate transactions, accountants are more importantly able to participate in mergers between companies, quality management, the application of information technology in finance, tax strategies, and management decision-making activities of many companies. The accounting professional field covers a wide range of : Attestation, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy and liquidation, forensic accounting, budget formulation, business consulting, etc. are all areas that the accounting major will cover.

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⑤ What are the major accounting courses?

Main subjects: Accounting

Major courses: Management, Accounting Principles, Financial Management, Intermediate Financial Accounting, Auditing, Cost Accounting, Management Accounting, Accounting Computerization, Advanced Financial Accounting, Management Statistics

Degree courses: English, Management Statistics, Intermediate Financial Accounting, Advanced Financial Accounting

The accounting major studies how companies recognize income and assets within a certain operating cycle. knowledge. In addition to preparing financial statements and recording corporate transactions, accountants are more importantly able to participate in mergers between companies, quality management, the application of information technology in finance, tax strategies, and management decision-making activities of many companies. The accounting professional field covers a wide range of : Attestation, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy and liquidation, forensic accounting, budget formulation, business consulting, etc. are all areas that the accounting major will cover.

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⑥ Talk about your understanding of the "Advanced Financial Accounting" course. And analyze its connections and differences with the "Intermediate Financial Accounting" and "Accounting Principles" courses.

It is the follow-up course of "Intermediate Financial Accounting" and is combined with other professional courses in junior college accounting majors, such as "Intermediate Financial Accounting", "Cost Accounting", "Management Accounting", "Financial Management" and other courses In comparison, advanced financial accounting is more advanced, theoretical, and technical, and involves a lot of other subject knowledge.

Therefore, for students who participate in this course, in order to master the theories and methods of advanced financial accounting, they must have a basic understanding and grasp of the content of the corresponding prerequisite courses for the above-mentioned accounting majors, especially It is the relevant theoretical knowledge of the "Intermediate Financial Accounting" course. Without corresponding professional accounting subject knowledge, it is difficult to understand and master the content of the "Advanced Financial Accounting" course, and it is also difficult to imagine how students can complete independent learning tasks. Among the students taught by the author who participated in this course, more than one-third were from non-accounting majors. They lacked a basic understanding of the content of the corresponding prerequisite courses for accounting majors and had a poor foundation; even accounting majors Students who have graduated from majors have forgotten most of them because they have little contact with work, and their mastery is uneven. It can be said that most students who participate in this course do not have the corresponding professional accounting knowledge base to directly study the "Advanced Financial Accounting" course. This not only brings great difficulties to the course teaching, but also makes the "guidance" of the course effective. Sexuality is greatly reduced. If this status quo is not changed, the "one master" status of "focusing on students' independent learning" cannot be guaranteed at all, and "guiding learning" will become empty talk.

For this reason, I lowered the threshold in the teaching of the "Advanced Financial Accounting" course and spent two classes to help students review and master the necessary content of the corresponding prerequisite courses for accounting majors, and at the same time guide students to search online. , self-supplement relevant learning content according to personal needs. Before each lesson is taught chapter by chapter, it is also necessary to explain what preparatory knowledge is required so that students can do tutoring in advance to help students master the necessary preparatory knowledge for course study. It should be said that these practices are more in line with the cognitive reality of existing students, allowing students to carry out independent learning according to the teacher's course "guidance" and have a relatively adaptable foundation for accepting new course knowledge, so the effect is more obvious.

⑦ Why should we set up the subject of advanced financial accounting

The design of the advanced financial accounting course must be based on the accounting of enterprises and the needs of modern social development, as well as enterprise accounting This course was created to meet the needs of the society and reflect the importance of accounting at a higher level, and at the same time, it can also provide suggestions for the economic development of enterprises and do a good job in enterprise-related internal control.

⑧ What are the university accounting courses?

Main subject: Accounting

Major courses: Management, Accounting Principles, Financial Management, Intermediate Financial accounting, auditing, cost accounting, management accounting, accounting computerization, advanced financial accounting, management statistics

Degree courses: English, management statistics, intermediate financial accounting, advanced financial accounting< /p>

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