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What is the major in accounting and management accounting?

Accounting management accounting direction usually refers to the direction of career development, such as accountant, cost accountant, management accountant, senior accountant, financial analyst, budget analyst, internal auditor, financial manager, financial director, Chief Financial Officer (CFO), Chief Executive Officer (CEO), etc.

1. Financial Accounting

1.1 Basics of Financial Accounting: Learn the basic principles of accounting, accounting subjects, accounting vouchers, etc., and master the basic concepts and operating methods of financial accounting.

1.2 Financial statement analysis: Learn how to prepare financial statements, including balance sheets, income statements and cash flow statements, and learn how to evaluate the financial status and operating performance of an enterprise through the analysis of financial statements.

2. Management Accounting

2.1 Cost accounting: Learn how to perform cost accounting, including allocation of direct costs and indirect costs, cost accounting methods such as activity-based costing and process costing.

2.2 Budget management: Learn the preparation and execution of budgets, including budget setting, budget control and budget evaluation, to help enterprises rationally arrange and manage resources.

2.3 Business decision-making: Learn how to use accounting information to analyze business activities and provide basis for business decisions, such as investment decisions, product pricing, etc.

3. Auditing

3.1 Auditing theory and practice: Learn the basic theories and methods of auditing, understand the laws, regulations, norms and procedures of auditing, and learn how to perform auditing work.

3.2 Internal control evaluation: Learn how to evaluate the company’s internal control system and discover and prevent potential risks and problems.

3.3 Information system audit: Learn how to audit an enterprise's information system, including data security, system integrity and reliability.

4. Taxation

4.1 Tax laws and regulations: Study national tax policies, tax laws and tax file management, and understand tax obligations and tax declaration processes.

4.2 Tax planning: Learn how to reduce the tax burden of enterprises and improve the economic benefits of enterprises through legal tax planning methods.

4.3 Tax risk management: Learn how to deal with tax risks, including compliance with tax laws and regulations, compliance operations, etc.

5. Expand knowledge

5.1 Financial knowledge: Learn the basic principles and operating mechanisms of financial markets, and understand corporate financing, investment and asset management.

5.2 Legal knowledge: Learn relevant legal knowledge such as business law and labor law, and provide legal support and guidance for accounting work.

6. Practice and Cultivation

6.1 Internship training: Through internship training opportunities inside and outside the school, students can apply theoretical knowledge to actual accounting work and improve their practical skills. Ability to operate.

6.2 Professional quality training: Cultivate students’ teamwork, communication and coordination skills and problem-solving skills, and improve professional ethics and professional qualities.

7. Career Development

7.1 Certified Public Accountant Examination: Students who are interested in pursuing a career as a certified public accountant can take the Certified Public Accountant Examination and obtain the Certified Public Accountant qualification.

7.2 Career development direction: Accounting graduates can choose to work in enterprises, institutions, financial consulting companies, audit firms and other institutions, or they can start their own business or choose to continue their studies.

Summary: The accounting major mainly studies knowledge and skills in financial accounting, management accounting, auditing and taxation, etc., aiming to cultivate professional abilities in accounting, financial management and auditing, and provide students with Provide broad space for career development.