Business Accounting

Source:国际学院 Date:2013-12-30 Hits:48

 

Objectives:

Mastering basic accounting methods and procedures for financial agents; being acquainted with basic accounting procedures for banking, especially, commercial bank; it is also important to highlight the accounting for Central Bank. 
 
Requirements:
 
Explaining the theory and methods of accounting for financial agents. If some sections have been mentioned in prerequisite course, the requirements of those can be reconsidered. Since bank accounting is developing quickly, the teachers should pay more attention to integrating actual standards. After-School assignment is suggested.
 
Contents:
 
Introduction to basic methods of bank accounting, including accounting for issuance of money by central bank; treasury accounting; review annual closing for accounts of deposit and loan, cashier, settlement, inter-bank business, foreign currency, revenue, expense and profit.
 
Credits: 3
 
Prerequisite Course: Fundamentals of Accouting