Accounting + Follow Followed

税收学是一门系统地反映税收理论、政策、制度和管理内容的学科，也是我国财经类教学课程体系中的一门主要课程。在税收理论方面，尽可能按市场经济下规范的税收理论方法分析税收问题；在税收政策方面，根据税制改革和政策调整，以及法律制度的细化，充实了税法制度内容；从企业纳税和筹划考虑，融入了部分税收筹划案例分析。

农业会计学是研究农业生产单位会计的基本理论和核算方法的一门学科，是专业会计学的分支。农业会计是应用于农业单位的专业会计，它以货币为主要计量单位，对农业生产经营过程及其成果进行核算和监督，是农业经济管理的重要组成部分。农业会计学从农业会计的实际出发，根据农业经济管理的要求，系统地研究农业会计的基本理论、核算方法体系及组织体系。

商业会计学是研究商业会计的理论、方法和商业会计工作规律性的学科，是专业会计学的一个分支。商业会计是应用于商业部门的专业会计，它以货币为主要计量单位，对商业企业的资金和资金运动进行核算和监督，是商业经济管理的重要组成部分。商业会计学从商业会计的实际出发，根据商业经济的结构和管理体制、经营组织特点，研究商业会计的基本理论、核算方法体系、组织形式和会计工作的规范。

This course introduces the basic concepts, principles and environment of financial statement auditing. The course emphasizes the audit decision-making process, researching audit standards, audit planning, evidence evaluation, audit reports, ethics and legal liability.

This course introduces the fundamental accounting procedures for determining tax liabilities for businesses.

Accounting principles mainly about accounting introduction, accountant course and double entry accounting, and accounting vouchers, account books, current assets, long-term assets, liabilities, owner`s equity, expenses and costs, income and profits, financial statements, accounting management content.

"This is a first class in Corporate Finance. This class involves the answers to three questions. First is the capital budgeting decision, which is about what long term investments should the firm take on. Second is the financing decision, which is about how can cash be raised for the required investment. Lastly, it examines short term finance and concern net working capital and discusses the way the firm manage its day-to-day cash and financial affairs. At the end of this course, students should be able to think analytically about portfolio selection, corporate decision making and asset pricing. These skills can also be used as personal financial decisions."

This course teaches macroeconomics at the intermediate level. It elaborates on the main macro economics topics including national income, money and inflation, unemployment, business cycles and economics growth. The basic analytical framework such as the IS-LM model is taught through which the key macro economic variables and their interactions can be studied. The course also discusses government economic policies and their implications. As time permits, a brief introductory to modern macroeconomics theories will be given.

This course will discuss the basic principles of microeconomics, but in a more formal and structured way than the introductory economics does. The topics will include the classical price theory (consumer choice, producer theory and market equilibrium analysis), market failure (externality and public goods), as well as some recent exciting developments in game theory and information economics. While we try as much as possible to demonstrate the beauty and rigor of microeconomic theories, we will apply these analytical tools to the real world and test the validity of their predictions. I will use many real world examples to show the relevance and power of economic thinking. To be sure, the principles we will cover in this course provide the foundation of almost all theories in modern economics.

Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement and the preparation and interpretation of conventional financial statements.

Basic probability, Statistical inference,Estimation ,Testing ,Regression

The course covers accounting issues that have not been discussed in fundamental and intermediate accounting courses. Main contents include equity method for investments, consolidated financial statements, variable interest entity, inter-company transactions and other complex issues in financial accounting.