1、 Course Information

Course Name: Principles of Accounting

Award level: First Class Undergraduate Course in Shaanxi Province

2、 Teaching Group

Team members: Professor Chen Lin (course leader), Professor Jia Ming, Professor Li Yuping, Associate Professor Yang Ping, Associate Professor Zhao Longfeng, Associate Professor Feng Hua, Associate Professor Tian Haowen.

The teaching group is composed of outstanding young and middle-aged teachers as the backbone, and 100% of the team has a doctoral degree, with the characteristics of high education, youthfulness, and international perspective.

3、 Course Overview

Course positioning and objectives: This course is a foundational course for undergraduate management students, with a total of 3 credits and 48 class hours. The course aims to systematically introduce the basic theories, methods, and practices of accounting, helping students understand the role of accounting in enterprise management and economic decision-making. Through teaching, students will master the core principles of accounting recognition, measurement, recording, and reporting, possess the ability to analyze and solve practical accounting problems, and cultivate a rigorous, meticulous, honest, and responsible professional attitude, laying a foundation for subsequent professional course learning and future practice.

Course content and teaching methods: The course content includes core modules such as basic accounting theory, accounting elements and equations, accounting methods, accounting vouchers and books, financial statements, etc. Emphasis is placed on the combination of theory and practice in teaching, deepening students' understanding of accounting practices through enterprise financial cases, analysis of annual reports of listed companies, and simulated accounting processing. The course also guides students to understand the social responsibility and professional norms of the accounting profession, placing equal emphasis on professional learning and professional ethics cultivation. The teaching method adopts various forms such as lectures, case studies, group discussions, role simulations, and practical operations, focusing on heuristic and participatory teaching to enhance students' analytical and application abilities.

Educational effectiveness: Through the study of this course, students should be able to systematically master the basic knowledge and skills of accounting, possess the ability to record and analyze economic transactions in a standardized manner, and accurately reflect and interpret financial information in practical work. At the same time, developing a rigorous, honest, and prudent professional character during the learning process lays a solid foundation for future work in accounting, auditing, and financial management.