Optional Courses

Design of Accounting system
Author: Date:14-11-2007 Hits:

Objectives and Requirements:

Design of Accounting System is the specialized optional course of the majors of accounting and financial management. It is a comprehensive subject extracted from preliminary accounting, intermediate financial accounting, cost accounting, financial management and auditing.

According to specified teaching plan and the features borne by accounting talents, the objective of the course includes: theories and designing skill of accounting system, accounting principles, related laws and regulations and the procedures of establishing internal accounting system.


· Students are required to understand theories of design of accounting system, which cover accounting certificates, accounting titles, books, accounts processing, account control, closing account, the design of financial report and different kinds of accounting procedures.

· The course focuses on applications of design to different accounting systems of different companies. Examples illustrations are encouraged.


Introduction, Design of Accounting Departments, Accounts Titles, Design of Accounting Certificates, Design of Accounting Books, Design of Accounting Procedures, Design of Period Control and Closing Accounts, Design of Financial Reports and Design Accounting Procedures for Different Business.

Credits: 2

Prerequisite Course(s): Accouting

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