Accounting, as a characteristic accounting major of Ningbo University, aims to cultivate senior accounting professionals who have solid accounting professional knowledge and skills, are familiar with international accounting standards, are proficient in using English, and can be competent in accounting, auditing and financial management in various enterprises (especially in accounting firms, multinational enterprises and listed companies), public institutions and government management departments. Fundamental Accounting Principles is the basic course of this major. It introduces the basic concepts and processes of accounting, the methods and procedures of how to recognize, measure, record and report the economic information generated by economic activities of units or organizations, and how to read accounting statements and financial reports.
Through this course, students can master basic theoretical knowledge such as basic concepts of financial accounting, accounting functions, accounting objects, six elements of accounting, Accounting equation, basic accounting assumptions and general principles; Master the structure of accounts and the basic principles of double entry bookkeeping; Master the basic application procedures and methods of account classification, accounting vouchers and account books, master the preparation methods of basic financial accounting statements, and the Fundamental analysis methods of financial statements; Master the procedures and methods for adjusting, closing, and balancing accounting; Master the basic operating procedures for accounting business processing. It is a precursor course for courses such as intermediate financial accounting, financial management, management accounting, and financial statement preparation and analysis.
