Understand the emergence and development history of accounting;

Knowledge, Understanding and Learning


Master the basic concepts and principles of accounting; understand the general content and methods of accounting;

Problem Solving, Application


Master the debit and credit accounting method and the accounting process;

Problem Solving, Application


Understand the structure and preparation methods of accounting statements;

Knowledge, Understanding and Learning


Become familiar with accounting work organization.

Problem Solving

Homework 30%: 3 assignments, each time accounting for 10%

Class Tests 10%: By 10% is included in the total module score.

Student Engagement and Participation 10%: By 10% is included in the total module score. This part will assess performance of students in each class includes the accuracy and depth of questioning and answering questions, interaction and cooperation with classmates, and active participation in classroom activities.

Final Exam 50%: 50% of the paper score is included in the total score of the module. The exam questions are: multiple choice, multiple choice, judgment and calculation, etc. Among them, 40% are the questions corresponding to teaching objective 1, 40% corresponding to teaching objective 2, and 20% corresponding to teaching objective 3.



Reasonable adjustments in assessment can be applied in line with Staffordshire University guidelines:

https://www.staffs.ac.uk/students/docs/pdf/ra-guidance-students.pdf



An overall pass grade can be achieved from the two tasks, where at least 20% has been achieved in any failing task

This module is a fundamental module for various majors in economics and management, as well as a compulsory module for accounting majors. Its task is to enable students to master the basic theories, knowledge, and methods of accounting; To cultivate students with the ability to handle general accounting business correctly, a scientific work style, and good professional ethics.

This module aims to enable students to master the basic theories, knowledge, and methods of accounting; To cultivate students with the ability to handle general accounting business correctly, a scientific work style, and good professional ethics.

The module will be delivered using classroom, face to face sessions, synchronous online sessions, asynchronous online sessions and directed and independent study including flipped learning.

When teaching this module, emphasis should be placed on explaining basic knowledge and skills. Based on students' abilities, heuristic teaching should be the main approach, supplemented by case analysis, to enhance their learning interest;

Grasp the structure of the textbook, deepen the understanding and flexible application of basic knowledge points, and avoid mechanically applying them;

The practicality of this module is strong, and it is necessary to supervise students to do homework seriously outside of class and strengthen self-study outside of class;

Students' academic performance can be comprehensively evaluated through classroom questioning, homework completion, experimental results, final exams, and other methods.



In the event of any restrictions to face to face delivery learning will delivered online.

Textbook:

Elementary Accounting (11th Edition), published by Renmin University Press of China, edited by Zhu Xiaoping, Zhou Hua, and Qin Yuxi



Reference Materials:

Carl Warren, Accounting, Lixin Publishing House, 2003


Online resources will be used, as appropriate, such as:

English for Accounting: Vocabulary, Phrases & Classes

https://preply.com/en/blog/english-for-accounting/

University and GXMZU library

GXMZU IT & presentation facilities