Master the accounting professional ethics and accounting legal system

Knowledge & Understanding;

Establish accounting professional ethics and legal awareness

Knowledge & Understanding

Establish a correct view of morality and law

Knowledge & Understanding; Learning, Application

Class performance, class practice 16% - assesses students' class participation (class performance), and module mastery (class practice).

After-class assignments 8% - The after-class assignment will examine the degree of students' mastery of accounting professional ethics and accounting legal system, the degree of after-class learning investment, and the inspiration of ideological and political education, which will be counted as 8% of the total grade of the module.

Mid-term presentation 16% - students' understanding ability and application analysis ability of accounting professional ethics will be tested. They are required to conduct case analysis and group report based on actual cases of listed companies, and 16% will be included in the total grade of the module.

Final Exam 60% - It mainly assesses students' mastery of accounting professional ethics and accounting legal system, and 60% of the paper score is included in the total module score. LO: 1, 2, & 3

As the ideological and political module in accounting majors, the module aims to cultivate applied talents who can abide by accounting professional ethics and the accounting legal system. The module adheres to the "integration of theory and practice, integration of learning and doing" to cultivate students' accounting professional ethics and the accounting legal system. The module mainly teaches accounting professional ethics code, accounting professional ethics education, accounting legal system, accounting legal provisions. Topics includes:



Ethics and professional ethics; Accounting Professional Ethics; Accounting professional code of ethics; Accounting professional ethics education and construction, The content of accounting legal system; Legal provisions of accounting; Legal provisions of accounting supervision; Legal Provisions on accounting institutions and accounting liability.

The module adheres to the "integration of theory and practice, integration of learning and doing" to cultivate students' accounting professional ethics and the accounting legal system.

The learning strategy for the module requires students to commit 150 learning hours (including assessment) of which there will be 36 hours of tutor-led learning and 114 hours of independent and self-directed study.



In the teaching process, discussion method, demonstration method and elicitation method are mainly used to introduce the curriculum, and the curriculum content is taught by lecturing method and elicitation method, and the curriculum content is consolidated by practice method and induction method.

(1) Textbook

Edited by Wang Hongyun, Yu Nutao, Accounting Professional Ethics (3rd edition), China Renmin University Press, 2021.

(2) Reference list (or required reading list)

Edited by Han Hongling, Chen Hanwen, Accounting Professional Ethics (1st edition), China Renmin University Press, 2021.

Edited by Liang Wentao. Accounting Professional Ethics (1st edition), China Renmin University Press, 2021.