DEPARTMENT OF ACCOUNTANCY
COURSE DESCRIPTION
Accounting Principles (1)(2)
Accounting is called the language of business.It provides financial information about economic entities for use in making economic decisions.Accounting principles are the base in accounting field.It introduces the basic concepts and techniques and enables students to understand how to produce and use financial information.
Economics (1)(2)
The purpose of this course is to give students basic concept about economics.Topics include macro-economics and micro-economics, such as national income, keynes'model, monetary policy, fiscal policy, inflation, international trade, international finance, demand and supply, consumer behavior, firm theory, market structure, factor markets, etc.
Calculus (1)(2)
The rising of the quantitative methods cause the students major in business administration, public service, economic, statistics and many social science to discover the more and more importance of using the mathematical model.Calculus is the key point in the field of quantitative analysis, it can be used in economics, business, financial, managerial, social and life science.The course contains the conceptsof limit, derivative, integration and their applications in business.
Introduction of Civil Law
The course includes introducing all main contents of Civil Law and analyzing true meaning of it.Teacher will guide and help students to understand thoroughly and to establish the basic idea of the law.
Business Mathematics
The concept and computation of simple,compound interest and discount are introduced first. Then several types of annuity are described. These annuity can be divided into two partsbasic and general annuity, depending on the frequency of interest occured and the number of payments.The present,accumulated values of annuity are also introduced.Some application of the above ideas, such as installment and depreciation are discussed.
Introduction to Business Information Systems
This course is a business-oriented introductory course to the major concepts and issues in business and accounting information systems preparing business students for using information technology efficiently and effectively in their career.It emphasizes on fundamental concepts, concepts that will endure the changes in information technology that users confront daily.Hands-on learning of computerapplications in accounting including word processing, electronic spreadsheet modeling,and introductions to data base software programs.
Business English
This course is designed to foster the ability to read and write business letters and international documents.It also includes to be proficient in listening and speaking business conversation.This course consists of (1) introducing the structure of business letters, business terminology and the operation of the international trade; (2) reading the example business letters ; (3) guiding to write business letters, social letters and personal resumes; (4) training to speak the situational conversation on business transaction.
Commercial Psychology
The purpose of this course is to help students to understand the psychology of customers, i. e., their need of the commodity, including the different kind of the commodity, the quality, and package, etc. to stimulate customers' desire and to meet their needs.
Behavioral Science
This course is designed to study human behavior from a management point of view.Topics may include concepts in behavioral science, habitual domain, motivation, interpersonal and group dynamics, conflict management, leadership and communication.
Insurance
The function of insurance is to compensate the damage encountered by the insured.Its ultimate goal is to stabilize the economic condition of the insured. The purpose of the individual contract is to compensate the damage encountered by the insured.However, the purpose of the entire system is to ensure the stability of economic life.
Marketing
The purpose of this course is to provide an overview of the scope of marketing.Throughout the course, discussion will cover from the general concept, theories,and principles of marketing to the specific marketing actions.
Class participation is required and encouraged throughout the class.
AccountingⅡ(1)(2)
The general objectives of intermediate accounting are to present the student with an understandingof: (1)The environment of financial accounting and the development of accounting standards; (2) The conceptual framework of financial accounting and its impact on the accounting sandards setting process; (3) The development of modern accounting theories and practices; (4) The knowledge and technique of compiling financial statements for external and internal users to the enterprise.
Statistics
This course contains the following topics: a first look at statistics; descriptive graphs; descriptive measures; probability concepts; discrete probability distributions; statistical inference and sampling; hypothesis testing for the mean and variance of a population; inference procedures for two populations; estimation and testing for population proportions; analysis of variance; correlation and simple linear regression;multiple linear regression; time series analysis and index number.
Data Processing
In the first semester course,the students will learn the concept of data processing and know how to build and manage database.In the second semester, the students will learn the programming algorithm and automation of data processing.
Analyze and Design of Accounting System
Students will learn how to design a computerized accounting system through using Foxpro package.
The Theory of Public Finance And Taxation (1)(2)
This course discusses public goods, public choice, public debts, externality and fiscal policy.It also analyzes public Revenue, tax system, the principle of taxation and the theory of taxation.
Money and Banking
This course introduces five parts as follows:
1. Introduction to the monetary economy: Money and economic activity Overview of the financial intermediary determination of the lever of interest rates
2. Bank in the economy: An introduction to the central bank and commerical bank，
3. Nonbank financial intermediaries in the economy，
4. Financial markets: Includes the money market and the capital markets
5. Monetary theory.
Business Law
To introduce the current Chinese (R.O.C.) existing Commercial law and business law.Also explaining and describing the legislatures concerns, each laws separate cause and their relations to each other, and the use these main points showing precedents in other nations and compare their differences advantages and disadvantages.This curriculum discussthe past and current laws code, also looking for future new trends.Besides classroom lectures， there will be reactive problems to work.Chinese Commercial Law contents separate general discussions; Corporative ACT (company law), law of negotiable instruments, Maritime Law and Insurance law.A corporation is a legal "person" composed of one more natural person and is an entirely separate and distinct entity from the individuals who compose it.The advantages to businessmen of incorporation over other forms of business organization are limited liability, permanency, and flexibility. Once a stockholder has paid for his stock in the corporation, he is not usually liable to creditors of the corporation.Thus, businessmen can put money into a corporation venture and run the risk of personal liability if the venture fails. The corporation may continue indefinitely no matter what happens to its original stock holders.There are many different kinds of corporations, among them public,municipal, and private corporations; stock and membership corporations; and foreign and domestic corporations.Different legal rules determine the powersliabilities, and privileges of each classification of corporation.
Business Management
The major emphasis of this course is on the understanding of the various systems, structures, and process involved in the management of business organization.A particular emphasis is on approaches to planning, organizing, staffing,leading, and controlling as key management functions for managers asto achieve business objectives effectively.
Bank Accounting
1. Introduction，2. Bank Accounting System，3. Debits And Due From Banks，4. Demand Deposits，5. Savings Deposits，6. Loans，. 7.Investments，8. Documentary Bills， 9. Assets，Liabilities，Stockholder's Equity， 10. Income Statements， 11. Internal Control， 12. Analysis of Bank Performance.
Law of Taxation
To help students obtain an overall understanding of tax regulations in a short period of time by professional training.
Advanced Accounting (1)(2)
The objective of advanced accounting is to expose students to the theory and principles pertinent to a number of financial accounting topics, including:Accounting for business combination，the preparation of consolidated financial statements，the complete application of the equity method，accounting for foreign currencytransactions，the conversion of foreign entity financial statements into dollars，the preparation of financial reports for international financial accounting，branchingaccounting，partnership accounting,and financial destress.
Japanese (1)(2)
Daily conversation, the use and practice of fundamental grammar.
Cost Accouting(1)(2)
Introduction to cost systems, including joborder, process and standard costing systems.Allocation of indirect costs, preparation of budgets, and determination of standard cost variances and their meaning.Use of cost information for decision making, profit projecting, break even analysis, cost profit volume analysis, and capital budgeting.Application of computer software package in determining cost behavior.
Bank Practicing(1)(2)
1.Description of Bank Business， 2.Internation of Bank Business Procedures， 3.Discussion and Practice of Bank Business.
Operation and Management (1)(2)
This course integrates theory and practice to explore the operation and management of an enterprise.The contents of this course include: Organization, personnel, export, production, R&D, general administration and their interaction.The purpose of this course is to help students understand the actual operation of an enterprise after their studies of the following courses such as Introduction to Business Administration, Accounting, and Finance.
Accounting Practiing(1)(2)
1.Discussion of Accounting General Procedures 2.Describe and Illustration of Accounting Documents Invoices, Records, Journal Ledger,Financial Statement etc.Accounting to the following Regulations and Practices :General Accepted Accounting Principles-GAAP.The New Regulations of Chinese Laws and GovernmentActual Accounting Operations of Business
Investments
This course emphasizes analysis of securities and derived financial instruments.Especially, the professional management of stock and bond portfolio will be deliberated.
Fundamentals of Finance
This course introduces students the financial operations of business corporations,especially the concepts of risk, rate of return, and valuation as they are applied in finance.
Seminar on Specific Accounting Issues
This course introduces the trend of accounting research and practice, the tax laws, business laws, and other regulations which are related to the practice of auditing.
Financial Statement Analysis
The analysis of financial statements provides information for users to make their economic decision.This course focuses on the understanding of accounting principles and analytical methods.While the understanding of accounting principles is the foundation of analyzing financial statements, the analytical methods enchance the efficiency and effectiveness of the work of financial statements analysis.The training in the course makes sure students know how to apply the concepts learned to practical situation.
Auditing (1)(2)
To study how to perform an audit of a company's financial by a CPA firm, and express his opinion, and to review the recently significant change on GASS, CODE of professional conduct, Auditing practice，etc.
Accounting for Management Decision
The field of accounting for management decision consists of specific types of information gathering and reporting functions and related accounting techniques and procedures.Managers rely on managerial accounting information to plan and control an organization's operations.
Accounting Information Systems
The objectives of this course are as follows:
- To conceptualize the role of information systems in organizations
- To understand concepts and principles underlying EDP control evaluation.
- To Describe the information processing requirements of five major accounting cycles: the revenue cycle, the procurement cycle, the production cycle, the personnel cycle, and the financial cycle.Each cycle explains the accounting process, data bases, and internal control procedures associated with a cycle, and describes and contrasts manual, computer based batch processing,and on-line processing systems.
Law of Bankruptcy
The course includes introducing all main contents of Bankruptcy, and analyzing true meaning of it.Teacher will guide and help students to establish the basic idea of the law.
International Financial Management
This course is organized to first provide a background on the international environment and then to focus on the managerial aspects from a corporate perspective.The content are to:(1) Introduce the major markets that serve international business; (2) Describe relationships between exchange rates and economic variables, and expain the forces that influence these relationships; (3) Describe how to manage exchange rate risk; (4) cover short-term financing and foreign direct investment.
Regulation of Security Exchange
The course includes introducing all main contents of the Act and analyzing the true meaning of every rule of it.The teacher will guide and help students to establish the basic idea of the Act and to understand it thoroughly.
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