宁波工程学院·美国特拉华州立大学
合作会计学专业培养计划
（2011级）
一、培养目标
本专业系中美合作，共同教学、共同管理，致力培养熟练运用中英双语，较系统地掌握工商管理和会计学的基本理论知识和基本技能，谙熟会计学国际惯例，通晓国际市场会计学知识，熟悉国际市场金融运作，服务于各类中外机构和企业，具有创新意识的会计学专门人才的新型会计学专业。该专业侧重于会计职业所必须的各种企业机构中所运用的基础概念知识和技能。其重点是评估、分析和沟通经济信息用来做企业决策时的一些原则、概念和程序，并追踪会计学领域最新的发展。
本专业培养的毕业生应该具有扎实的会计学知识和技能，具备创新型的综合能力和运用水平，能够：
l 适当地编制、分析和解释财务报告。
l 审计财务报告及其相应的会计系统、控制和记录，发表独立的专业性意见。
l 评估、收集、分析、解释和沟通成本及其他信息，使管理层能够用于定价、经营、投资和融资方面的计划、控制、绩效考核及企业决策。
l 识别和预测人工和计算机会计系统方面的控制风险，然后推荐和建立一个更好的控制系统用于保护企业资源不受非法行为的侵害。
l 在企业业务周期中运用计算机来分析和设计会计信息系统。
二、职业前景
中美合作会计学专业主要是为那些希望在企业、政府和非盈利机构中从事注册会计师、管理会计师、财务会计师、内部审计师或会计主管等职业的学生设计的，本专业的毕业生将具有在企业中成长为CFO所必要的素养、知识和技能。
三、核心课程分布表
学年
| 学期
| 课 程 名 称
|
一
| 1
| 英语写作Ⅰ
| 英语听说Ⅰ
| 英语阅读Ⅰ
| 商业微积分
| 马克思主义和毛泽东思想
|
2
| 英语写作Ⅱ
| 英语听说Ⅱ
| 英语阅读Ⅱ
| 线性代数
|
|
二
| 3
| 会计Ⅰ
|
|
|
|
|
4
| 财务管理
| 会计Ⅱ
|
|
|
|
三
| 5
| 商法Ⅰ-Ⅱ
| 中级会计Ⅰ
| 成本会计
| 会计信息系统
|
|
6
| 中级会计Ⅱ
|
|
|
|
|
四
| 7
| 审计
| 高级会计
|
|
|
|
8
|
|
|
|
|
|
四、修业年限
基本学制为4年，修业年限为3～8年
五、毕业标准与学位授予条件
（一）毕业最低学分：174，学生必须修满174学分方可毕业；跨专业全校性选修课 2学分以上；
（二）授予学位：修业期满，取得足额学分，符合学位授予条件，授予管理学学士学位。
六、课程设置
以培养国际化会计专业人才为工作目标，本专业基于厚基础、宽口径、重特色的理念。根据我方与美方师资情况及优势课程状况，课程设置情况如下：
l 由27门专业课程和若干具有中美特色的课程组成本项目的课程教学体系；
l 大部分专业核心课程从美国特拉华州立大学引进；
l 从美方引进的课程中的12门核心专业课程由特拉华州立大学的教授亲授，其余课程由中外教师运用中英双语进行教学。
根据课程设置情况本专业将全部课程划分为必修课和选修课，以必修课程为主；必修课又由公共必修和专业必修组成，以专业必修课程为主。本项目教学计划制定的指导思想可概述如下：
l 设立公共基础课程旨在培养国际化会计专业人才的基本素质，从哲学，语言，数学，计算机等学科着手，重点培养学生的思辨能力，沟通能力，现代化工具使用能力和其他基本技能，为专业学习打下坚实基础。
l 专业必修课程旨在打造学生会计核算与分析，财务管理与税收筹划，会计技术应用能力以及会计机构运作能力，为培养创新型和应用型的财会人才构筑扎实的专业理论基础。
l 选修课程作为公共和专业必修课程的补充旨在为学生提供适当的课程选择，结合学校每学期的各类学术讲座及校级选修课程，使学生的专业学习及研究更加丰富多彩。
l 合作双方共同讨论和议定本专业培养方案，拟定教学大纲，制定教学进程。根据本培养方案，学生四年中必须完成174个学分。
七、课程安排
会计学（中美合作办学）专业课程安排（2011—2015）
2011年秋季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| 马克思主义和毛泽东思想
| 32
| 2
| 2
|
2
| * 心理学导论
| 48
| 3
| 3
|
3
| * 商业微积分
| 48
| 3
| 3
|
4
| * 概率统计B
| 32
| 2
| 2
|
5
| * 英语写作Ⅰ
| 64
| 4
| 3
|
6
| * 英语听说Ⅰ
| 96
| 6
| 4
|
7
| * 英语阅读Ⅰ
| 96
| 6
| 4
|
8
| * 体育Ⅰ
| 32
| 2
| 1
|
9
| 中国历史文化和道德修养
| 32
| 2
| 2
|
|
| 小计
| 480
| 30
| 24
|
2012年春季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| * 微机应用
| 48
| 2
| 3
|
2
| * 线性代数
| 48
| 2
| 3
|
3
| * 有限数学
| 48
| 2
| 3
|
4
| * 英语写作Ⅱ
| 64
| 4
| 3
|
5
| * 英语听说Ⅱ
| 96
| 6
| 4
|
6
| * 英语阅读Ⅱ
| 96
| 6
| 4
|
7
| * 体育Ⅱ
| 32
| 2
| 1
|
8
| * 普通物理实验
| 48
| 2
| 3
|
|
| 小 计
| 480
| 26
| 24
|
2012年秋季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| * 非洲美洲历史
| 48
| 3
| 3
|
2
| * 管理流程
| 64
| 4
| 4
|
3
| * 艺术或人文
| 48
| 3
| 3
|
4
| * 组织行为学
| 48
| 3
| 3
|
5
| * 微观经济学
| 48
| 3
| 3
|
6
| * 会计Ⅰ
| 48
| 3
| 3
|
7
| 体育Ⅲ
| 32
| 2
| 1
|
|
| 小计
| 336
| 21
| 20
|
2013年春季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| * 管理信息系统
| 48
| 3
| 3
|
2
| * 财务管理
| 48
| 3
| 3
|
3
| * 会计Ⅱ
| 48
| 3
| 3
|
4
| * 营销学原理
| 48
| 3
| 3
|
5
| * 宏观经济学
| 48
| 3
| 3
|
6
| * 演讲
| 48
| 3
| 3
|
7
| 专业实训
| 32
| 2
| 2
|
8
| 体育Ⅳ
| 32
| 2
| 1
|
|
| 小 计
| 352
| 22
| 21
|
2013年秋季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| * 成本会计
| 48
| 3
| 3
|
2
| * 商法Ⅰ
| 48
| 3
| 3
|
3
| * 商法Ⅱ
| 48
| 3
| 3
|
4
| * 中级会计Ⅰ
| 48
| 3
| 3
|
5
| * 会计信息系统
| 48
| 3
| 3
|
6
| * 职业发展Ⅰ
| 16
| 1
| 1
|
|
| 小计
| 256
| 16
| 16
|
2014年春季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| * 全球社会
| 48
| 3
| 3
|
2
| * 管理沟通
| 48
| 3
| 3
|
3
| * 国际管理
| 48
| 3
| 3
|
4
| * 战略管理
| 48
| 3
| 3
|
5
| * 中级会计Ⅱ
| 48
| 3
| 3
|
6
| * 职业发展Ⅱ
| 16
| 1
| 1
|
7
| 专业实训
| 32
| 2
| 2
|
|
| 小 计
| 288
| 18
| 18
|
2014年秋季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| 财政学
| 32
| 2
| 2
|
2
| *审计
| 48
| 3
| 3
|
3
| 行业会计
| 32
| 2
| 2
|
4
| * 个人所得税
| 48
| 3
| 3
|
5
| * 高级会计
| 48
| 3
| 3
|
6
| * 政府会计
| 48
| 3
| 3
|
|
| 小计
| 256
| 16
| 16
|
2015年春季学期
|
No.
| 课程名称
| 总课时
| 周课时
| 学分
|
1
| * 毕业实习
| -
| -
| 5
|
2
| 毕业论文
| -
| -
| 10
|
|
| 小 计
| -
| -
| 15
|
备注：所有带“*”号的课程均为特拉华州立大学要求必修并计算学分的课程，共计44门课，总学分为130学分；所有加粗、加下划线的课程为特拉华州立大学选派教师授课的课程。
八、课程描述
会计Ⅰ
该课程深入研究独资企业中的会计周期，包括：簿记，财务报表编制，账户理论；运用电脑技术和操作软件辅助课堂作业。
会计II
该课程研究合伙制企业和公司中的会计实际操作问题；包括解释当前会计系统，编制财务报表，同时还包括管理会计、成本会计中的若干内容。
成本会计
该课程主要介绍生产、服务和非盈利组织中关于成本决定的原则和步骤；重点讲述了分披成本会计实践、标准和直接成本法、成本报表的制定、成本信息的分析、项目规划和控制。
中级会计Ⅰ
中级会计（一）是财务会计中的第一部分。内容主要包括会计理论，会计周期，财务报表，货币的时间价值，流动资产和营运资产等。
中级会计Ⅱ
中级会计（二）是财务会计中的第二部分。内容主要包括投资，流动负债和或有负债，债券和长期票据，租赁，所得税会计处理，所有者权益，会计错误和现金流量表等。
会计信息系统
该课程通过将企业、信息系统、信息技术、会计结合起来，建立了一个会计信息系统的框架。该系统主要运用于信息获取、存货控制、应付账款、市场营销、运输、开单和收款等。
财务管理
该课程主要研究公司财务中的本质和用来进行成功地财务管理工具的理论基础。内容包括：资本预算，资本市场和证券，风险，回报和变化，定价，资本成本，资本结构等等。
审计
该课程主要给那些没有审计经历的会计专业学生作一个介绍。课程内容包括计划，收集证据，检查内部控制，抽样及审计资产、负债、权益和相关报表的程序应用。
高级会计
该课程侧重于财务会计方面更高层次的内容。学生将学习企业合并，母子公司，商誉，编制合并财务报表，外汇交易，破产等方面的会计处理。
战略管理
这门课程主要研究企业高层管理者的职责，关系到整个组织成败的重大问题，决定企业发展方向的决策等。
政府会计
该课程主要介绍了政府和非盈利组织中会计原则和程序。主要内容包括各种预算程序和资金运用会计处理。课程结束后，学生应该能够理解和掌握政府会计中的原则，同时能够具有解决问题的能力。
管理流程
该课程从组织领导的角度去理解企业程序管理及其对组织的利益。同时还为企业程序管理实践者提供了一个框架和一系列工具、技术，这将为成功地管理一个项目提供一个实践指导。
管理沟通
该课程侧重于组织中的书面和口头沟通。由于沟通中准确和清楚的重要性，该课程会重点学习语法、标点以及沟通风格、内容和策略。
营销学原理
该课程主要介绍了市场营销理论和方法。内容有市场营销的作用，市场营销不同阶段的关系，商品营销和服务营销的区别，批发，零售，价格策略，市场分析和配送。
个人所得税
该课程涵盖了个人所得税基础，同时也包括个人所得税的计算及相关税务问题处理。
商法
该课程主要包括地方、州和国家三个层面上的法庭系统。通过学习，学生将会了解合同法，自身的权利和义务，金融交易，就业和代理关系，以及管理不同企业组织的各种规章制度等内容。
九、教材
会计I：Introduction to Financial Accounting, 10/E,by Charles T. Horngren, Prentice Hall
会计II：Introduction to Financial Accounting, 10/E, by Charles T. Horngren, Prentice Hall
成本会计：Cost Accounting: A Managerial Emphasis, 13/E by Charles T. Horngren. Prentice Hall
中级会计I：Intermediate Accounting, 5/E by Spiceland, J. David; Sepe, McGraw-Hill Higher Education
中级会计II：Intermediate Accounting, 5/E by Spiceland, J. David; Sepe, McGraw-Hill Higher Education
会计信息系统：Accounting Information Systems, 11/Eby Marshall B. Romney
财务管理：Principles of Managerial Finance, 11 edition by Lawrence J; Gitman, Addison Wesley
审计：Auditing and Assurance Services: An Integrated Approach, 13/E by Alvin A Arens; Randal J Elder
高级会计：Advanced Accounting, 10/E by Floyd A. Beams; Prentice Hall
战略管理：Strategic Management, 13/E by Fred R. David, Prentice Hall
政府会计：Governmental and Nonprofit Accounting: Theory and Practice, 9/E by Robert J. Freeman; Craig D. Shoulders
管理流程：Business Process Management: Practical Guidelines to Successful. Implementations,2/E by John Jeston;Johan Nelis; Butterworth-Heinemann
管理沟通：Managerial Communications: Strategies and Applications, 5/E by Donald J. Leonard; McGraw-Hill
营销学原理：Principles of Marketing, 13/E by Philip Kotler; Prentice Hall
个人所得税：Taxation of Individuals, 2011 edition byBrian C. Spilker; McGraw-Hill
商法：Business Law, 7/E by Henry R. Cheeseman, Prentice Hall
十、附件
附件1：会计学（中美合作办学）专业教学活动时间分配表
附件2：会计学（中美合作办学）专业课程类别、学时、学分分配表
附件3：会计学（中美合作办学）专业教学计划总表
NINGBO UNIVERSITY OF TECHNOLOGY DELAWARESTATEUNIVERSITY
ACCOUNTING PROGRAM EDUCATION PLAN（Grade 2011）
1. EDUCATION OBJECTIVES
This project is cooperated between Ningbo University of Technology (NBUT) and Delaware State University (DSU). It will be managed by two universities. The objective of thisprogram is to training creative talents who can excellently serve all kinds of institutes and enterprises with the capability of practicing their international accounting and financial market knowledge as well as international regulations and their systemic mastery of fundamentaland professional theories and techniques.The program stresses basic conceptual knowledge and skills in all fields of business administration as an essential foundation for an effective accounting career. The focus of the program is on the principles, concepts, and procedures of measuring, analyzing, and communicating economic information for decision making. The program keeps up with the most recent developments in the field of accounting.
Graduates of this program should have strong accounting knowledge and understanding thatenable them to:
l Prepare, analyze, and interpret financial statements competently.
l Audit financial statements and the underlying accounting systems, controls and records, andexpress an independent professional opinion about them.
l Identify measure, gather, analyze, interpret and communicate cost and other types of informationto management for planning, control, performance measurement, and decision making related topricing, operating, investing, and financing activities.
l Identify and anticipate control risks both in manual and computerized accounting systems, and tosuggest and establish better controls to safeguard business resources from risk exposures of illegalacts.
l Use computer applications in businesstransaction cyclesto analyze and design accounting information systems,
2. CAREER OPPORTUNITIES
NBUT-DSU Accounting Program is designed for students who wish to pursue careers as certified publicaccountants, managerial accountants, financial accountants, internal auditors, or accountingdirectors in business, government and non-profit entities. A student graduating with a major in accounting willhave the necessary literacy, knowledge and skillto move up in the organizational hierarchy to the level of a chief financial officer.
3. CORE COMPULSORY COURSE ALLOTMENT
Year
| Semester
| Course Name
|
1
| 1
| English CompositionⅠ
| English Listening and SpeakingⅠ
| English ReadingⅠ
| Calculus for Business
| Principles of Marxism and Mao Zedong Thought
|
2
| English CompositionⅡ
| English Listening and SpeakingⅡ
| English ReadingⅡ
| Linear Algebra
|
|
2
| 3
| AccountingⅠ
|
|
|
|
|
4
| Managerial Finance
| AccountingⅡ
|
|
|
|
3
| 5
| Business LawⅠ-Ⅱ
| Intermediate AccountingⅠ
| Cost Accounting
| Accounting Inform. Systems
|
|
6
| Intermediate AccountingⅡ
|
|
|
|
|
4
| 7
| Auditing
| Advanced Accounting
|
|
|
|
8
|
|
|
|
|
|
4. TERM OF STUDY
Generally, term of study is four years; but it also can be three to eight years.
5. GRADUATION AND BACHELORDEGREE REQUIREMENTS
(1) The minimum credit for graduating: 174 credits, which students must achieve to graduate. Students should get more than 2 credits for the whole school cross-specialty elective courses.
(2) Degree-granting: The students who have completed the study at school, have gotten required credits and meet the standard for degree-granting can be granted bachelor of management.
6. TEACHING PLAN
In line with the objectives of training international accounting talents, the program is based on the philosophy of solid foundation, broad knowledge and focused characteristics. According to teachers and courses in NBUT and DSU, course arrangementsin this program are as follows:
l The curriculum system of the program consists of 27 professional coursesand some othercourses which have characteristicsofChina and America.
l Most of the professional courses are introduced from DSU;
l 12 core courses out of introduced courses are taught by DSU professors, other courses are taught by NBUT and DSU teachers in English.
According to course arrangements, the program divides all courses intocompulsory courseandelective course,compulsory coursemainly;compulsory courseconsist of public and professional compulsory course, professional compulsory course mainly. The guiding ideologyof the teaching plan in this program are as follows:
l Public foundational course aims at training the basic quality of the international accounting talents. From courses of philosophy, language, math, computer, the programfocus on trainingstudents withthinking ability, communicating ability, moderninstrumentproficiency and other basicskills. It will be the basis of learning professional courses.
l Professional compulsory course aim at training students to learn ability of accounting calculation and analysis, financial management and tax planning, application of accounting skills and operation of accounting entities. It willlay the professionalfoundation fortraining innovative and applicabletalents.
l As the supplementof public and professional compulsory course,elective coursewill be other choice for students. Combined with academic lecture and universityelective course, it will make the learning and researchlife of students rich and colorful.
l NBUT and DSU will together discuss and negotiate the educational plan of the program,formulate the teaching program, establishteaching process. According to the educational plan, students must achieve 174 credits to graduate.
7. CURRICULUM
CurriculumFor NBUT-DSU Accounting Program（2011—2015）
Fall Semester，2011
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| Principles of Marxism and Mao Zedong Thought
| 32
| 2
| 2
|
2
| * Intro to Psychology
| 48
| 3
| 3
|
3
| * Calculus for Business
| 48
| 3
| 3
|
4
| * Probability & Statistics B
| 32
| 2
| 2
|
5
| * English Composition Ⅰ
| 64
| 4
| 3
|
6
| * English Listeningand Speaking Ⅰ
| 96
| 6
| 4
|
7
| * English Reading Ⅰ
| 96
| 6
| 4
|
8
| * Physical EducationⅠ
| 32
| 2
| 1
|
9
| Chinese History and Moral Cultivation
| 32
| 2
| 2
|
|
| Subtotal
| 480
| 30
| 24
|
SpringSemester，2012
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| * Microcomputer Applications
| 48
| 2
| 3
|
2
| * Linear Algebra
| 48
| 2
| 3
|
3
| * Finite Math
| 48
| 2
| 3
|
4
| * English Composition Ⅱ
| 64
| 4
| 3
|
5
| * English Listeningand Speaking Ⅱ
| 96
| 6
| 4
|
6
| * English Reading Ⅱ
| 96
| 6
| 4
|
7
| * Physical EducationⅡ
| 32
| 2
| 1
|
8
| * Experiments in General Physics
| 48
| 2
| 3
|
|
| Subtotal
| 480
| 26
| 24
|
Fall Semester，2012
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| * African American History
| 48
| 3
| 3
|
2
| * Management Processes
| 64
| 4
| 4
|
3
| * Arts/Humanities
| 48
| 3
| 3
|
4
| * Organizational Behavior
| 48
| 3
| 3
|
5
| * Microeconomics
| 48
| 3
| 3
|
6
| * Accounting Ⅰ
| 48
| 3
| 3
|
7
| Physical EducationⅢ
| 32
| 2
| 1
|
|
| Subtotal
| 336
| 21
| 20
|
SpringSemester，2013
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| * Management Information System
| 48
| 3
| 3
|
2
| * Managerial Finance
| 48
| 3
| 3
|
3
| *Accounting Ⅱ
| 48
| 3
| 3
|
4
| * Principles of Marketing
| 48
| 3
| 3
|
5
| * Macroeconomics
| 48
| 3
| 3
|
6
| * Speech
| 48
| 3
| 3
|
7
| Professional Training
| 32
| 2
| 2
|
8
| Physical EducationⅣ
| 32
| 2
| 1
|
|
| Subtotal
| 352
| 22
| 21
|
Fall Semester，2013
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| * Cost Accounting
| 48
| 3
| 3
|
2
| * Business Law Ⅰ
| 48
| 3
| 3
|
3
| * Business Law Ⅱ
| 48
| 3
| 3
|
4
| * Intermediate Accounting Ⅰ
| 48
| 3
| 3
|
5
| * Accounting Inform. System
| 48
| 3
| 3
|
6
| * Professional Development Ⅰ
| 16
| 1
| 1
|
|
| Subtotal
| 256
| 16
| 16
|
SpringSemester，2014
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| * Global Societies
| 48
| 3
| 3
|
2
| *Managerial Communications
| 48
| 3
| 3
|
3
| * InternationalManagement
| 48
| 3
| 3
|
4
| *Strategic Management
| 48
| 3
| 3
|
5
| * Intermediate Accounting Ⅱ
| 48
| 3
| 3
|
6
| * Professional Development Ⅱ
| 16
| 1
| 1
|
7
| Professional Training
| 32
| 2
| 2
|
|
| Subtotal
| 288
| 18
| 18
|
Fall Semester，2014
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| Public Finance
| 32
| 2
| 2
|
2
| *Auditing
| 48
| 3
| 3
|
3
| Industrial Accounting
| 32
| 2
| 2
|
4
| * Individual Taxation
| 48
| 3
| 3
|
5
| *Advanced Accounting
| 48
| 3
| 3
|
6
| * Governmental Accounting
| 48
| 3
| 3
|
|
| Subtotal
| 256
| 16
| 16
|
SpringSemester，2015
|
No.
| Course Name
| Total Hours
| Weekly Hours
| Credits
|
1
| * GraduationInternship
| -
| -
| 5
|
2
| Graduation Thesis
| -
| -
| 10
|
|
| Subtotal
| -
| -
| 15
|
Notes：All courses marked with “*” are required by DSU and their credits are counted. There are 44 courses and 130credits in total. All courses with bold fontand underlinedwill be taught by DSU’s faculty.
8. COURSE DESCRIPTIONS
Accounting I
This course provides in-depth study of the accounting cycle for sole proprietorships, including record-keeping, preparation of financial statements, and the theory of accounts; uses computer technology and problem-solving techniques to supplement classroom work.
Accounting II
This course defines accounting practices for partnerships and corporations through the use of specific accounting problems; explains current accounting systems procedures and the preparation of financial statements, as well as managerial and cost accounting methods.
Cost Accounting
This course covers fundamental principles and procedures of cost determination in manufacturing, service, and not-for-profit organizations; highlights common practices of job order cost accounting, standard and direct costing, preparation of cost statements, analysis of cost information, and project planning and control.
Intermediate Accounting I
Intermediate Accounting I is the first of a two-course sequence in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets and operational assets.
Intermediate Accounting II
Intermediate Accounting II is the second of a two-course sequence in financial accounting. Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, shareholders’ equity, accounting errors and the statement of cash flows.
Accounting Inform. System
This course creates a framework for accounting information systems by combining knowledge about business as it relates to information systems, information technology, and accounting. Applications include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc.
Managerial Finance
This course explores the fundamental nature of the corporate finance function and the conceptual and theoretical underpinnings of tools for successful financial management. Topics include: capital budgeting, capital markets and securities, risk, return and diversification, valuation, cost of capital, capital structure and so on.
Auditing
This course is an introduction to auditing for accounting students who have not had experience in auditing. It discusses planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise.
Advanced Accounting
This course focuses on advanced topics in financial accounting beyond the intermediate level. Students will study accounting for business combinations, multi location branches, goodwill ,preparation of consolidated financial statements, foreign currency transactions, bankruptcies and so on.
Strategic Management
This coursediscusses the major functions of top management, the major problems that affect the success in the total organization, and the decisions that determine the direction of the enterprise.
Governmental Accounting
This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
Management Processes
This courseprovides organizational leadership with an understanding of business process management and its benefits to an organization. It also gives business process management practitioners a framework and a set of tools and techniques that provide a practical guide to successfully implementing business process management projects.
Managerial Communications
This course focuses on oral and written communications that managers use to get work done in organizations.Because precision, clarity and accuracy are essential to business communication, this course will emphasize grammar and punctuation, as well as style, content and strategy.
Principles of Marketing
This course is mainly about marketing theory and methods. Among topics discussed are the importance of marketing, the interrelationship of the different phases of marketing, the differences between the marketing of goods and services, wholesaling, retailing, pricing strategies, analysis of markets, and distribution.
Individual Taxation
This course covers the fundamentals of individual taxation, as well as special tax computations and problems.
Business Law
The course will include an understanding of the court system at the local, state, and national level. Students will gain an understanding of contract law, their rights and responsibilities as citizens, utilization of financial transactions, employment and agency relationships, and the understanding of the regulations governing different types of business organizations.
9. TEXTBOOKS AND REFERENCES
Accounting I: Introduction to Financial Accounting, 10/E, by Charles T. Horngren, Prentice Hall
Accounting II: Introduction to Financial Accounting, 10/E, by Charles T. Horngren, Prentice Hall
Cost Accounting: Cost Accounting: A Managerial Emphasis, 13/E, by Charles T. Horngren. Prentice Hall
Intermediate Accounting I: Intermediate Accounting, 5/E, by Spiceland, J. David; Sepe, McGraw-Hill Higher Education
Intermediate Accounting II:Intermediate Accounting, 5/E, by Spiceland, J. David; Sepe, McGraw-Hill Higher Education
Accounting Inform. System:Accounting Information Systems, 11/E, by Marshall B. Romney
Managerial Finance:Principles of Managerial Finance, 11/E, by Lawrence J; Gitman, Addison Wesley
Auditing:Auditing and Assurance Services: An Integrated Approach, 13/E, by Alvin A Arens; Randal J Elder
Advanced Accounting: Advanced Accounting, 10/E,by Floyd A. Beams; Prentice Hall
Strategic Management: Strategic Management, 13/E, by Fred R. David, Prentice Hall
Governmental Accounting: Governmental and Nonprofit Accounting: Theory and Practice, 9/E, by Robert J. Freeman; Craig D. Shoulders
Management Processes:Business Process Management: Practical Guidelines to Successful. Implementations, 2/E, by John Jeston; Johan Nelis; Butterworth-Heinemann
Managerial Communications: Managerial Communications: Strategies and Applications, 5/E, by Donald J. Leonard; McGraw-Hill
Principles of Marketing: Principles of Marketing, 13/E, by Philip Kotler; Prentice Hall
Individual Taxation:Taxation of Individuals, 2011 edition, byBrian C. Spilker; McGraw-Hill
Business Law: Business Law, 7/E, by Henry R. Cheeseman, Prentice Hall
10. APPENDIX
Appendix1 Table of Teaching Weeks Allotment for Accounting (NBUT-DSU)
Appendix2 Table of Course Classification, Teaching Hours and Credits forAccounting (NBUT-DSU)
Appendix 3 Table of Undergraduate Teaching Plan of Accounting (NBUT-DSU)
