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Academics

Accounting

1. Program Description

The Ginling College’s undergraduate program Accounting aims to cultivate “professional leaders” by preparing students to be competent, productive and innovative accountants, auditors, teachers, researchers and administrators. Successful graduates are expected to have an international vision and creative spirit, the ability to master certain practical skills, and contain the personal qualities of confidence, integrity and perseverance, applicable to all types of enterprises, administrative institutions and non-profit organizations.

2. Program Duration and Credit

This is a four-year undergraduate program, which can be completed within a minimum of three years and a maximum of seven years.

A total of 159 credits are required upon the completion of the program.

3. Curriculum

Three modules of courses are offered for the program: Basic Curriculum, Essential Curriculum, and Elective Curriculum. The Basic and Essential curricula are compulsary for a Bachelor’s degree. 

The Elective Curriculum in the list includes extended disciplinary courses offered by the school into which an individual student is admitted, as well as cross disciplinary courses offered by other schools. Students can choose the extended and cross disciplinary courses according to their personal interests and career plans; however, credits should be approved by the School.

(1)Basic Curriculum

Course Code

Course

Credit

Semester

Remark

100701062101

Advanced Mathematics A(I)

6

1

 

100701062102

Advanced Mathematics A(II)

6

2

 

100701062108

linear algebra

3

3

 

100712062102

Probability theory and mathematical statistics  B

3

4

 

101202162201

Microeconomics

3

2

 

101202162202

Macroeconomics

3

3

 

101202162203

Management

3

3

 

101202162204

Statistics

3

4

 

101202162205

Economic Laws

3

3

 

(2)Essential Curriculum

Course Code

Course

Credit

Semester

Remark

101202163001

Fundamental accounting

3.5

2

Including 0.5 practice credit

101202163002

Intermediate financial accounting

4.5

3

Including 0.5 practice credit

101202163003

Cost Accounting

2.5

4

Including 0.5 practice credit

101202163004

Management  Accounting

3

4

 

101202163005

Financial Management

3

5

 

101202163006

Auditing

3

6

 

101202163007

Financial Information Systems

2.5

5

Including 0.5 practice credit

101202163008

Tax Accounting & Tax Planning

3

5

 

101202163009

Advanced  Accounting

3

6

 

101202163010

Aggregate  Accounting  Practice

1

7

practice course

101202163011

International Trade

2

4

 

101202163012

Graduation Field Work

6

7, 8

practice course

101202163013

Graduation Thesis

4

8

practice course

(3)Elective Curriculum

Course Code

Course

Credit

Semester

Remark

101202164001

Finance

2

3

 

101202163014

International Finance

3

6

 

101202164002

International Balance

2

5

 

101202164003

Marketing

2

4

 

101202164004

Financial Accounting

3

5

 

101202164005

Governmental and Non-profit Organization Accounting

2

5

 

101202164006

Financial Accounting

2

5

 

101202163017

Financial Analysis

2

5

 

101202163015

Transnational Corporation Finance

2

6

 

101202164007

Data processing and management decision-making

1

5

practice course

101202164008

Extensible  Business

Reporting  Language

1.5

6

Including 0.5 practice credit

101202164009

ERP Simulation Experiment

2.5

4

Including 0.5 practice credit

101204163005

Research Methods in Social Science

1.5

6

Including 0.5 practice credit

101202164010

Valuation

2

6

 

101202163016

Advanced Financial Management

2

6

 

101202164011

Corporate Strategy and Risk Management

2

5

 

101202164012

Private Property Management and Financial Planning

2

5

 

101202164013

Finance  Marketing

2

4

 

101202164014

Law and Regulations of Finance and Economics and Professional Ethics of Accounting

2

4

 

101202164015

Monetary finance

2

6

 

101202164016

Basic Econometrics

2

5

 

101202164017

Research Methods on Finance and Economics

2

6

 

100502164038

Women and Society

2

1

 

100502164039

Women and Family

2

1

 

(Note: 1. Odd-number semesters are the fall semesters and even-number semesters are the spring semesters in each academic year. 

      2. The asterisk * marks a core course.

4. Core Courses and Introductions

101202163001      Fundamental accounting      (3.50 cr.)

Prerequisites:   None

This course is a fundamental component of accounting education. Accounting is the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".

In this course, students will study the principles of accounting, such as how to record economic activities, bookkeeping, and creating accurate financial reports, among other skills. After this course, students will be prepared to study the processes by which financial information in a business is recorded, classified, summarized, interpreted, and communicated.

101202163002  Intermediate financial accounting   (4.50 cr.)

Prerequisites:   None

Through this course, students will fully understand the following: the tasks and functions of enterprise accounting; the financial and accounting work needed to strengthen enterprise management and improve enterprise economic benefits; and the importance of mastering enterprise accounting basic theory, knowledge and skills. We hope that students will be able to independently deal with accounting events and be able to organize enterprise accounting work after graduation.

“Intermediate accounting” is a very practical-based course in that it teaches the application of financial accounting methods from the perspective of commonality. It studies business capital circulation, focusing on four aspects of the accounting information system (recognition, measurement, recording, and reporting) as its foundation. Accounting information systems analyze the changes caused by six basic principles and methods of accounting business processing and accounting information. The concrete content includes:

(1) The financial accountant’s summing-up: The financial accountant's basic assumptions and basic principles;

(2) Monetary fund: The checking and calculating of cash, bank account and other monetary funds;

(3) Accounts receivable and prepayments: The checking and calculating of the bill receivable, account receivable and bad account loss;

(4) Stock: Accounting that the stock receives and dispatches;

(5) Making investments;

(6) Checking and calculating fixed assets;

(7) Checking and calculating intangible and other assets;

(8) Checking and calculating current liability;

(9) Checking and calculating long-term debt;

(10) Accounting Treatment of Debt Restructuring;

(11) The accounting processing of non-currency transactions;

(12) Owner's rights and interests;

(13) profit calculation; 

(14) Writing a comprehensive financial report. 

101202163003      Cost Accounting      (2.50 cr.)

Prerequisites:   None

Cost accounting is an applied economic science. This course enables students to fully understand the occurrence of enterprise production and management fees, the cost of products forming process, and the basic theory and basic knowledge of enterprise cost accounting. Students will also have the opportunity to master the enterprise cost calculation method and will come away with a comprehensive understanding of the way enterprises process accounting work.

Cost accounting is a core course of professional accounting. The focus of this course includes elements of the cost allocation method, auxiliary production cost and manufacturing cost accounting, accounting for production losses, finished goods in product cost accounting, species method, batch method, fractional step method, classification method, the fixed cost system, basic theory and methods of cost report preparation. This course will challenge students to use various cost calculation methods and simple cost analysis.

101202163004     Management  Accounting      (3.00 cr.)

Prerequisites:   None

Management accounting is an applied economic science. It is based on the summary of the practical experience of management accounting. The purpose of this course is to enable students to understand the status and role of modern management accounting in the accounting disciplinary system, master the basic theory and the basic content of the management accounting, master the forecast and decision-making ability in the market economy and the modern enterprise system environment.

Management accounting is one of the specialized fundamental courses of the accounting profession. It is a cross-discipline between modern management and accounting. Management accounting uses flexible methods dependent on the three centers of cost, profit and capital to analyze the past, control the present, and plan the future. This field breaks through traditional financial accounting rules and its main purpose is to encourage enterprises to strengthen internal management and enhance the competitiveness of enterprises.

101202163005      Financial Management      (3.00 cr.)

Prerequisites:   None

Upon completing this course, students will be able to:

1) comprehensively understand the company's financial management tasks and functions;

2) recognize the importance of financial management work in strengthening enterprise management and improving enterprise economic benefit on the basis of the essential theory, basic knowledge and skills; 3) independently handle matters of financial management after graduation.

The course focuses on the modern corporate enterprises for financial activities (capital campaign) through four modules: corporate finance, investment, capital operation and profit distribution. The main course content includes: financial management, values, financial strategy and budget, long-term investment decisions, long-term finance decisions, capital costs and capital.

101202163006      Auditing      (3.00 cr.)

Prerequisites:   None

Through this course, we want students to master the basic concepts of auditing and apply the theories that they have learned to explain these concepts. At the same time, students will use some methods, such as mathematical statistics, to research and resolve problems encountered during the auditing process, thereby further mastering certain methods and skills. An interactive classroom environment will encourage the cultivation of students' critical thinking skills, thus improving their ability to analyze and solve problems and maintain due professional care and suspicion during the auditing processing.

This course is crucial for future success in the accounting profession and strives to prepare students to be a certified CPA auditor. Content regarding capacity-building operations forms the foundation of the course and other important course components include focusing on the internal control-based auditing risk and auditing target by studying basic theory and knowledge of Auditors and introducing the basic skills of certified public accountants.  

101202163007      Financial Information Systems      (2.50 cr.)

Prerequisites:   None

Financial information systems is a professional accounting and financial management course that builds on the skills learned in intermediate financial accounting.  Financial information systems is an important branch of the curriculum, emphasizing the use of financial software.  The methods used to learn the basic content of intermediate financial accounting bridge financial accounting theory and accounting practice. The foundation of the course is to improve the basic skills of accounting and financial management for professional students. This includes mastering the overall framework of intermediate financial accounting theory and financial information related to the basic theoretical background knowledge, understanding and controlling the important module of ERP-system thinking method, and understanding the relationship between intermediate financial accounting theory and accounting practice as a way to elucidate the financial accounting problems of an enterprise.

Financial Information Systems mainly introduces the basic theory and practice of the integration of information into finance. This course includes the basics of applying the system, management of the system, system platform for enterprises, general ledgers management, financial statements management, payroll management, fixed assets management, as well as management of receivables and payables. The designed lectures and personal computer practices will equip learners to fully grasp the content and operating routines of the financial information system.

101202163008      Tax Accounting & Tax Planning      (3.00 cr.)

Prerequisites:   None

This course teaches students about taxes.  Students will learn about the tax system and the relationship between tax accounting and financial accounting; analyze taxes as they concern the entire business process, from establishment to termination; master tax calculations and accounting treatment methods; understand the basic principle and method of tax planning.

Tax accounting & tax planning is a highly practical course; tax issues concern every enterprise, unit, and individual.  The purpose of tax planning is to achieve larger operating spaces so that fewer taxes or even no taxes will have to be legally paid. Therefore, the course includes two parts, tax accounting and tax planning. Tax accounting includes tax accounting principles, tax payment base of knowledge and the calculation and accounting of value-added tax, consumption tax, business tax, customs, resources tax, income tax and property tax. Tax planning is mainly about the basic concepts, characteristics, and methods of tax planning, technologies and procedures, etc.; on this basis, the course will introduce to students how to use principles and methods of tax planning to achieve tax savings and avoidance.

101202163008      Advanced  Accounting       (3.00 cr.)

Prerequisites:   None

Upon the successful completion of this course, students will understand basic theory and knowledge of advanced accounting with specific regard to the discussion of frontier research problems. This includes understanding various special features of accounting business and processing principles, mastering account processing methods and related theoretical knowledge of special economic business and complex economic business, analyzing more complex processing professional problems of capacity, being skilled in accounting and financial management field, and having basic professional capacity and literacy.

Advanced Accounting expands upon the Intermediate Financial Accounting course by developing and deepening the accounting content. Advanced Accounting, also known as special business accounting and special accounting, is a new concept of accounting that analyzes an enterprise's specific business or the main body of specific accounting for a particular business. The main content of this course includes leasing accounting, price changes accounting, financial derivatives accounting, tax accounting, business combination, consolidated financial statements, the foreign currency statements and corporate restructuring and conversion bankruptcy liquidation accounting, etc. The most essential and challenging topics are leasing accounting, the consolidated financial statement, and financial derivatives accounting. Advanced Accounting is a more highly specialized course than Intermediate Financial Accounting. Advanced Accounting inclues accounting in leases, accounting in price fluctuation, accounting in derived financial tools, accounting in income taxes, together with accounting in such fields as business-combination, combined statements, statement conversion of foreign currency, restructuring of enterprises, etc. Advanced Accounting is the dealing of high-end and difficult business in enterprises; thus, only when a person truly has knowledge and experience regarding advanced accounting content can he be called a senior accountant.

101202163010    Aggregate Accounting Practice      (3.00 cr.)

Prerequisites:   None

Aggregate Accounting Practice involves the understanding and mastery of the complete content of professional accounting backbone courses and the cohesion between these courses. This course allows students to master the accounting method of basic programs and industrial enterprises, thereby strengthening students' understanding of the basic theories of accounting, the use of basic methods for the training of basic skills, and a better understanding of the combination of accounting theories and accounting practices.

The content of this course includes familiarization with basic situations in simulated work places and various accounting policies; establishing full accounts in simulated work places; account registration and trial balances in an opening balance; familiarization with the general ledger; the relationship between subsidiary and journal ledgers; filling in original vouchers according to the occurrence of economic business and to primitive proof and proof of charge to an account; filling in original vouchers according to proof of charge and corresponding register and journal register; carrying forward the planned cost and incoming material cost differences; preparing "raw materials, low-value monthly stock." The course content also includes classified calculations of material cost differences of the present month and consists of the aggregation rate of compiling the receiving and carrying forward differences, summarizing, handling different proofs of charge for sharing. Additionally, it includes registration subsidiary ledger, subsidiary ledger expenses of manufacturing production cost, and administrative expenses. Class material also covers complete product cost calculation, preparation for calculation tables of each product cost, calculation of the cost of completed products, and compiling course summary tables. Lastly, the course illustrates registration in general ledger and sub-account, compiling debt and profit tables in capital, as well as financial analysis.

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