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《会计信息系统》(双语)课程简介

来源:   发布日期:2018-05-18  

课程代码:041124B                               Course Code041124B

课程名称:会计信息系统(双语)     Course NameAccounting Information System(Bilingual)

学时:64                                                 Periods64

学分:4                                                   Credits4

考核方式:考查                                     AssessmentEvaluation

先修课程:财务会计1、                    Preparatory CoursesFA1, FA2, Database

财务会计2 数据库

 

《会计信息系统》(双语)主要介绍现代会计信息系统的建立、控制、使用、评价、审计与集成等方面的知识、技术与方法。具体来说,本课程首先重点讲授商品化会计软件的应用模式、功能组成、应用流程、操作技术以及二次开发策略等方面的知识。在此基础之上,再重点讲授现代会计信息系统的开发理论与方法、基于交易循环和业务流程的会计信息系统原理、会计信息系统控制与审计以及诸如在线会计服务、XBRL网络财报等会计信息系统高级专题等内容。

通过本课程的学习,一方面使学生能够运用一般商品化会计软件的应用知识和应用技术去拓展使用其他品牌的会计软件,并对国内外主流品牌会计软件的功能特色与应用流程有比较深入、全面、系统的理解,以便在未来工作中能够合理选择适用的会计软件开展会计信息化实践活动;另一方面,还应使学生对现代会计信息系统有比较深入、全面、系统的理解,系统掌握会计信息化的方式方法,学会运用现代会计信息系统塑造并控制业务流程,真正理解构建可信赖的、可依靠的、符合决策有用性的会计信息系统的内在规律,为将来在理论和实践中不断完善和创新会计核算与管理方法打下坚实的基础。

“Accounting Information System Bilingual”mainly introduces the principles and methods of development, control, application, evaluation, auditing and integration of modern accounting information system. Specifically, this course firstly focuses on knowledge of commercialized accounting software,which includes the application model, functional components, knowledge application processes, operating techniques and other aspects of secondary development strategies. Based on these, it also focuses on such theories, methods and techniques as follows:1)Development of AIS2the Principle of AIS3Control and Audit of AIS4Advanced technologies used in AISsuch as online accounting serviceXBRL financial reporting and so on.

 

After learning this course, students will be able to: 1) understand the essential rules of application of the commercial accounting software; 2)fully and systemically understand the main functions and methods of application of those mainstream brands of accounting software at home and abroad, so that they may choose a reasonable accounting software to carry out the practice of accounting information in their future work.3) understand the essential rules of AIS analysis, design, control, use, evaluation, auditing and integration; 4)systematically grasp the theories and methods of accounting information; 5)really understand inherent laws on how to develop the exact AIS which are believable,reliable, and in line with the decision-usefulness; 6)lay the foundation for the continuous improvement and innovation in methods of accounting and management in their theoretical study and practices of AIS development and management in the future.