一、培养目标

本专业系中美合作，共同教学、共同管理，致力培养熟练运用中英双语，较系统地掌握工商管理和会计学的基本理论知识和基本技能，

谙熟会计学国际惯例，通晓国际市场会计学知识，熟悉国际市场金融运作，服务于各类中外机构和企业，具有创新意识的会计学专门人才的新型会计学专业。

该专业侧重于会计职业所必须的各种企业机构中所运用的基础概念知识和技能。其重点是评估、分析和沟通经济信息用来做企业决策时的一些原则、概念和程序，

并追踪会计学领域最新的发展。

本专业培养的毕业生应该具有扎实的会计学知识和技能，具备创新型的综合能力和运用水平，能够：

l         适当地编制、分析和解释财务报告。

l         审计财务报告及其相应的会计系统、控制和记录，发表独立的专业性意见。

l         评估、收集、分析、解释和沟通成本及其他信息，使管理层能够用于定价、经营、投资和融资方面的计划、控制、绩效考核及企业决策。

l         识别和预测人工和计算机会计系统方面的控制风险，然后推荐和建立一个更好的控制系统用于保护企业资源不受非法行为的侵害。

l         在企业业务周期中运用计算机来分析和设计会计信息系统。

二、职业前景

中美合作会计学专业主要是为那些希望在企业、政府和非盈利机构中从事注册会计师、管理会计师、财务会计师、

内部审计师或会计主管等职业的学生设计的，本专业的毕业生将具有在企业中成长为CFO所必要的素养、知识和技能。

三、核心课程分布表

四、修业年限 

基本学制为4年，修业年限为3～8年

五、毕业标准与学位授予条件

（一）毕业最低学分184，学生必须修满184学分方可毕业；跨专业全校性选修课 2学分以上；

（二）授予学位  修业期满，取得足额学分，符合学位授予条件，授予管理学学士学位。

六、课程设置

以培养国际化会计专业人才为工作目标，本专业基于厚基础、宽口径、重特色的理念。根据我方与美方师资情况及优势课程状况，

课程设置情况如下：

l           由27门专业课程和若干具有中美特色的课程组成本项目的课程教学体系；

l           大部分专业核心课程从美国特拉华州立大学引进；

l           从美方引进的课程中的12门核心专业课程由特拉华州立大学的教授亲授，其余课程由中外教师运用中英双语进行教学。

根据课程设置情况本专业将全部课程划分为必修课和选修课，以必修课程为主；必修课又由公共必修和专业必修组成，

以专业必修课程为主。本项目教学计划制定的指导思想可概述如下：

l           设立公共基础课程旨在培养国际化会计专业人才的基本素质，从哲学，语言，数学，计算机等学科着手，

重点培养学生的思辨能力，沟通能力，现代化工具使用能力和其他基本技能，为专业学习打下坚实基础。

l           专业必修课程旨在打造学生会计核算与分析，财务管理与税收筹划，会计技术应用能力以及会计机构运作能力，

为培养创新型和应用型的财会人才构筑扎实的专业理论基础。

l           选修课程作为公共和专业必修课程的补充旨在为学生提供适当的课程选择，结合学校每学期的各类学术讲座及校级选修课程，

使学生的专业学习及研究更加丰富多彩。

l           合作双方共同讨论和议定本专业培养方案，拟定教学大纲，制定教学进程。根据本培养方案，学生四年中必须完成184个学分。

七、课程安排

会计学（中美合作办学）专业课程安排（2012—2016）

2012年秋季学期
No.	课程名称	总课时		周课时		学分
1	中国历史文化和道德修养	32		2		2
2	心理学导论	48		3		3
3	商业微积分	48		3		3
4	概率统计B	32		2		2
5	英语写作Ⅰ	64		4		4
6	英语听说Ⅰ	96		6		6
7	英语阅读Ⅰ	96		6		6
8	体育Ⅰ	32		2		1
	小  计	448		28		27
2013年春季学期
No.	课程名称		总课时		周课时		学分
1	微机应用		48		3		3
2	线性代数		48		3		3
3	有限数学		48		3		3
4	英语写作Ⅱ		64		4		4
5	英语听说Ⅱ		96		6		6
6	英语阅读Ⅱ		96		6		6
7	体育Ⅱ		32		2		1
	小  计		432		27		26

2013年秋季学期
No.	课程名称		总课时		周课时	学分
1	非洲美洲历史		48		3	3
2	管理流程		64		4	4
3	艺术或人文		48		3	3
4	组织行为学		48		3	3
5	微观经济学		48		3	3
6	会计Ⅰ		48		3	3
7	体育Ⅲ		32		2	1
8	马克思主义和毛泽东思想		32		2	2
	小  计		368		23	22
2014年春季学期
No.	课程名称	总课时		周课时		学分
1	管理信息系统	48		3		3
2	财务管理	48		3		3
3	会计Ⅱ	48		3		3
4	营销学原理	48		3		3
5	宏观经济学	48		3		3
6	专业实训	32		2		2
7	演讲	48		3	3
8	体育Ⅳ	32		2		1
9	普通物理实验	48		3		3
	小  计	400		25		24

2014年秋季学期
No.	课程名称	总课时	周课时	学分
1	全球社会	48	3	3
2	商法Ⅰ	48	3	3
3	商法Ⅱ	48	3	3
4	中级会计Ⅰ	48	3	3
5	中级会计Ⅱ	48	3	3
6	职业发展Ⅰ	16	1	1
	小  计	256	16	16
2015年春季学期
No.	课程名称	总课时	周课时	学分
1	会计信息系统	48	3	3
2	管理沟通	48	3	3
3	国际管理	48	3	3
4	战略管理	48	3	3
5	成本会计	48	3	3
6	职业发展Ⅱ	16	1	1
7	专业实训	32	2	2
	小  计	288	18	18

2015年秋季学期
No.	课程名称	总课时	周课时	学分
1	财政学	32	2	2
2	审计	48	3	3
3	行业会计	32	2	2
4	个人所得税	48	3	3
5	高级会计	48	3	3
6	政府会计	48	3	3
	小  计	256	16	16
2016年春季学期
No.	课程名称	总课时	周课时	学分
1	毕业实习	-	-	5
2	毕业论文	-	-	10
	小  计	-	-	15

八、课程描述

会计Ⅰ

该课程深入研究独资企业中的会计周期，包括：簿记，财务报表编制，账户理论；运用电脑技术和操作软件辅助课堂作业。

会计II

该课程研究合伙制企业和公司中的会计实际操作问题；包括解释当前会计系统，编制财务报表，同时还包括管理会计、

成本会计中的若干内容。

成本会计

该课程主要介绍生产、服务和非盈利组织中关于成本决定的原则和步骤；重点讲述了分披成本会计实践、标准和直接成本法、

成本报表的制定、成本信息的分析、项目规划和控制。

中级会计Ⅰ

中级会计（一）是财务会计中的第一部分。内容主要包括会计理论，会计周期，财务报表，货币的时间价值，流动资产和营运资产等。

中级会计Ⅱ

中级会计（二）是财务会计中的第二部分。内容主要包括投资，流动负债和或有负债，债券和长期票据，租赁，所得税会计处理，

所有者权益，会计错误和现金流量表等。

会计信息系统

该课程通过将企业、信息系统、信息技术、会计结合起来，建立了一个会计信息系统的框架。该系统主要运用于信息获取、存货控制

、应付账款、市场营销、运输、开单和收款等。

财务管理

该课程主要研究公司财务中的本质和用来进行成功地财务管理工具的理论基础。内容包括：资本预算，资本市场和证券，风险，

回报和变化，定价，资本成本，资本结构等等。

审计

该课程主要给那些没有审计经历的会计专业学生作一个介绍。课程内容包括计划，收集证据，检查内部控制，抽样及审计资产、负

债、权益和相关报表的程序应用。

高级会计

该课程侧重于财务会计方面更高层次的内容。学生将学习企业合并，母子公司，商誉，编制合并财务报表，外汇交易，破产等方面的会计处理。

战略管理

这门课程主要研究企业高层管理者的职责，关系到整个组织成败的重大问题，决定企业发展方向的决策等。

政府会计

该课程主要介绍了政府和非盈利组织中会计原则和程序。主要内容包括各种预算程序和资金运用会计处理。课程结束后，

学生应该能够理解和掌握政府会计中的原则，同时能够具有解决问题的能力。

管理流程

该课程从组织领导的角度去理解企业程序管理及其对组织的利益。同时还为企业程序管理实践者提供了一个框架和一系列工具、技术，这将为成功地管理一个项目提供一个实践指导。

管理沟通

该课程侧重于组织中的书面和口头沟通。由于沟通中准确和清楚的重要性，该课程会重点学习语法、标点以及沟通风格、内容和策略。

营销学原理

该课程主要介绍了市场营销理论和方法。内容有市场营销的作用，市场营销不同阶段的关系，商品营销和服务营销的区别，批发，零售，价格策略，市场分析和配送。

个人所得税

该课程涵盖了个人所得税基础，同时也包括个人所得税的计算及相关税务问题处理。

商法

该课程主要包括地方、州和国家三个层面上的法庭系统。通过学习，学生将会了解合同法，自身的权利和义务，金融交易，

就业和代理关系，以及管理不同企业组织的各种规章制度等内容。

九、教材

会计I: Introduction to Financial Acc, ounting, 10/E;  by Charles T. Horngren, Prentice Hall

会计II: Introduction to Financial Accounting, 10/E, by Charles T. Horngren, Prentice Hall

成本会计: Cost Accounting: A Managerial Emphasis, 13/E by Charles T. Horngren. Prentice Hall

中级会计I: Intermediate Accounting, 5/E by Spiceland, J. David; Sepe, McGraw-Hill Higher Education

中级会计II: Intermediate Accounting, 5/E by Spiceland, J. David; Sepe,  McGraw-Hill Higher Education

会计信息系统: Accounting Information Systems, 11/E by Marshall B. Romney

财务管理: Principles of Managerial Finance, 11 edition by Lawrence J; Gitman, Addison Wesley

审计: Auditing and Assurance Services: An Integrated Approach, 13/E by Alvin A Arens; Randal J Elder

高级会计: Advanced Accounting, 10/E by Floyd A. Beams; Prentice Hall

战略管理: Strategic Management, 13/E by Fred R. David, Prentice Hall

政府会计: Governmental and Nonprofit Accounting: Theory and Practice, 9/E by Robert J. Freeman; Craig D. Shoulders

管理流程: Business Process Management: Practical Guidelines to Successful. Implementations, 2/E by John Jeston; Johan Nelis; Butterworth-Heinemann

管理沟通: Managerial Communications: Strategies and Applications, 5/E by Donald J. Leonard; McGraw-Hill

营销学原理: Principles of Marketing, 13/E by Philip Kotler; Prentice Hall

个人所得税: Taxation of Individuals, 2011 edition by Brian C. Spilker; McGraw-Hill

商法: Business Law, 7/E by Henry R. Cheeseman, Prentice Hall

十、附件

附件1：会计学（中美合作办学）专业教学活动时间分配表

附件2：会计学（中美合作办学）专业课程类别、学时、学分分配表

附件3：会计学（中美合作办学）专业教学计划总表

NINGBO UNIVERSITY OF TECHNOLOGY DELAWARE STATE UNIVERSITY

ACCOUNTING PROGRAM EDUCATION PLAN

1. EDUCATION OBJECTIVES

This project is cooperated between NBUT and DSU. It will be managed by two universities. The objective of

 this program is to training creative talents who can excellently serve all kinds of institutes and enterprises with

the capability of practicing their international accounting and financial market knowledge as well as international

regulations and their systemic mastery of fundamental and professional theories and techniques. The program stresses

basic conceptual knowledge and skills in all fields of business administration as an essential foundation for an effective

accounting career. The focus of the program is on the principles, concepts, and procedures of measuring, analyzing,

and communicating economic information for decision making. The program keeps up with the most recent developments in the field of accounting.

Graduates of this program should have strong accounting knowledge and understanding that enable them to:

l        Prepare, analyze, and interpret financial statements competently.

l        Audit financial statements and the underlying accounting systems, controls and records, and express an

independent professional opinion about them.

l        Identify measure, gather, analyze, interpret and communicate cost and other types of information to management

for planning, control, performance measurement, and decision making related to pricing, operating, investing, and financing activities.

l        Identify and anticipate control risks both in manual and computerized accounting systems, and to suggest and

establish better controls to safeguard business resources from risk exposures of illegal acts.

l        Use computer applications in business transaction cycles to analyze and design accounting information systems,

2. CAREER OPPORTUNITIES

NBUT-DSU Accounting Program is designed for students who wish to pursue careers as certified public accountants,

managerial accountants, financial accountants, internal auditors, or accounting directors in business, government

and non-profit entities. A student graduating with a major in accounting will have the necessary literacy, knowledge

and skill to move up in the organizational hierarchy to the level of a chief financial officer.

3. CORE COMPULSORY COURSE ALLOTMENT

4. TERM OF STUDY

Generally, term of study is four years; but it also can be three to eight years.

5. GRADUATION AND BACHELOR DEGREE REQUIREMENTS

(1) The minimum credit for graduating is 184 credits, which students must achieve to graduate. Students should

get more than 2 credits for the whole school cross-specialty elective courses.

(2) Degree-granting: The students who have completed the study at school, have gotten required credits and meet

the standard for degree-granting can be granted bachelor of management.

6. TEACHING PLAN

In line with the objectives of training international accounting talents, the program is based on the philosophy o

f solid foundation, broad knowledge and focused characteristics. According to teachers and courses in NBUT and DSU,

course arrangements in this program are as follows:

l        The curriculum system of the program consists of 27 professional courses and some other courses which have characteristics of China and America.

l        Most of the professional courses are introduced from DSU;

l        12 core courses out of introduced courses are taught by DSU professors, other courses are taught by NBUT and DSU teachers in English.

According to course arrangements, the program divides all courses into compulsory course and elective course,

compulsory course mainly; compulsory course consist of public and professional compulsory course, professional

compulsory course mainly. The guiding ideology of the teaching plan in this program are as follows:

l        Public foundational course aims at training the basic quality of the international accounting talents.

From courses of philosophy, language, math, computer, the program focus on training students with thinking ability,

 communicating ability, modern instrument proficiency and other basic skills. It will be the basis of learning professional courses.

l        Professional compulsory course aim at training students to learn ability of accounting calculation and analysis, financial management and tax planning, application of accounting skills and operation of accounting entities. It will lay the professional foundation for training innovative and applicable talents.

l        As the supplement of public and professional compulsory course, elective course will be other choice

for students. Combined with academic lecture and university elective course, it will make the learning and research life of students rich and colorful.

l        NBUT and DSU will together discuss and negotiate the educational plan of the program, formulate the teaching program,

establish teaching process. According to the educational plan, students must achieve 184 credits to graduate.

7. CURRICULUM

Curriculum For NBUT-DSU Accounting Program（2012—2016）

, Fall Semester, 2012
No.	Course Name	Total Hours		Weekly Hours		Credits
1	History and Moral Cultivation	32		2		2
2	Intro to Psychology	48		3		3
3	Calculus for Business	48		3		3
4	Probability & Statistics B	32		2		2
5	English CompositionⅠ	64		4		4
6	English listening and SpeakingⅠ	96		6		6
7	English ReadingⅠ	96		6		6
8	Physical EducationⅠ	32		2		1
	Subtotal	448		28		27
Spring Semester, 2013
No.	Course Name		Total Hours		Weekly Hours		Credits
1	Microcomputer Applications		48		3		3
2	Linear Algebra		48		3		3
3	Finite Math		48		3		3
4	English CompositionⅡ		64		4		4
5	English listening and SpeakingⅡ		96		6		6
6	English ReadingⅡ		96		6		6
7	Physical EducationⅡ		32		2		1
	Subtotal		432		27		26

Fall Semester, 2013
No.	Course Name		Total Hours		Weekly Hours	Credits
1	African American History		48		3	3
2	Management Processes		64		4	4
3	Arts/Humanities		48		3	3
4	Organizational Behavior		48		3	3
5	Microeconomics		48		3	3
6	AccountingⅠ		48		3	3
7	Physical EducationⅢ		32		2	1
8	Principles of Marxism and Mao Zedong Thought		32		2	2
	Subtotal		368		23	22
Spring Semester, 2014
No.	Course Name	Total Hours		Weekly Hours		Credits
1	Management Information System	48		3		3
2	Managerial Finance	48		3		3
3	AccountingⅡ	48		3		3
4	Principles of Marketing	48		3		3
5	Macroeconomics	48		3		3
6	Professional Training	32		2		2
7	Speech	48		3		3
8	Physical EducationⅣ	32		2		1
9	Experiments in General Physics	48		3		3
	Subtotal	400		25		24

Fall Semester, 2014
No.	Course Name	Total Hours	Weekly Hours	Credits
1	Global Societies	48	3	3
2	Business LawⅠ	48	3	3
3	Business LawⅡ	48	3	3
4	Intermediate AccountingⅠ	48	3	3
5	Intermediate AccountingⅡ	48	3	3
6	Professional DevelopmentⅠ	16	1	1
	Subtotal	256	16	16
Spring Semester, 2015
No.	Course Name	Total Hours	Weekly Hours	Credits
1	Accounting Inform. Systems	48	3	3
2	Managerial Communications	48	3	3
3	International Management	48	3	3
4	Strategic Management	48	3	3
5	Cost Accounting	48	3	3
6	Professional DevelopmentⅡ	16	1	1
7	Professional Training	32	2	2
	Subtotal	288	18	18

Fall Semester, 2015
No.	Course Name	Total Hours	Weekly Hours	Credits
1	Public Finance	32	2	2
2	Auditing	48	3	3
3	Industrial Accounting	32	2	2
4	Individual Taxation	48	3	3
5	Advanced Accounting	48	3	3
6	Governmental Accounting	48	3	3
	Subtotal	256	16	16
Spring Semester, 2016
No.	Course Name	Total Hours	Weekly Hours	Credits
1	Graduation Internship	-	-	5
2	Graduation Thesis	-	-	10
	Subtotal	-	-	15

8. COURSE DESCRIPTIONS

Accounting I

This course provides in-depth study of the accounting cycle for sole proprietorships, including record-keeping, preparation of financial statements, and the theory of accounts; uses computer technology and problem-solving techniques to supplement classroom work.

Accounting II

This course defines accounting practices for partnerships and corporations through the use of specific accounting problems; explains current accounting systems procedures and the preparation of financial statements, as well as managerial and cost accounting methods.

Cost Accounting

This course covers fundamental principles and procedures of cost determination in manufacturing, service, and not-for-profit organizations; highlights common practices of job order cost accounting, standard and direct costing, preparation of cost statements, analysis of cost information, and project planning and control.

Intermediate Accounting I

Intermediate Accounting I is the first of a two-course sequence in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets and operational assets.

Intermediate Accounting II

Intermediate Accounting II is the second of a two-course sequence in financial accounting. Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, shareholders’ equity, accounting errors and the statement of cash flows.

Accounting Inform. System

This course creates a framework for accounting information systems by combining knowledge about business as it relates to information systems, information technology, and accounting. Applications include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc.

Managerial Finance

This course explores the fundamental nature of the corporate finance function and the conceptual and theoretical underpinnings of tools for successful financial management.  Topics include: capital budgeting, capital markets and securities, risk, return and diversification, valuation, cost of capital, capital structure and so on.  

Auditing

This course is an introduction to auditing for accounting students who have not had experience in auditing. It discusses planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise.

Advanced Accounting

This course focuses on advanced topics in financial accounting beyond the intermediate level. Students will study accounting for business combinations, multi location branches, goodwill ,preparation of consolidated financial statements, foreign currency transactions, bankruptcies and so on.

Strategic Management

This course discusses the major functions of top management, the major problems that affect the success in the total organization, and the decisions that determine the direction of the enterprise.

Governmental Accounting

This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Management Processes

This course provides organizational leadership with an understanding of business process management and its benefits to an organization. It also gives business process management practitioners a framework and a set of tools and techniques that provide a practical guide to successfully implementing business process management projects.

Managerial Communications

This course focuses on oral and written communications that managers use to get work done in organizations. Because precision, clarity and accuracy are essential to business communication, this course will emphasize grammar and punctuation, as well as style, content and strategy.

Principles of Marketing

This course is mainly about marketing theory and methods. Among topics discussed are the importance of marketing, the interrelationship of the different phases of marketing, the differences between the marketing of goods and services, wholesaling, retailing, pricing strategies, analysis of markets, and distribution.

Individual Taxation

This course covers the fundamentals of individual taxation, as well as special tax computations and problems.

Business Law 

The course will include an understanding of the court system at the local, state, and national level. Students will gain an understanding of contract law, their rights and responsibilities as citizens, utilization of financial transactions, employment and agency relationships, and the understanding of the regulations governing different types of business organizations.

9. TEXTBOOKS AND REFERENCES

Accounting I: Introduction to Financial Accounting, 10/E;  by Charles T. Horngren, Prentice Hall

Accounting II: Introduction to Financial Accounting, 10/E, by Charles T. Horngren, Prentice Hall

Cost Accounting: Cost Accounting: A Managerial Emphasis, 13/E by Charles T. Horngren. Prentice Hall

Intermediate Accounting I: Intermediate Accounting, 5/E by Spiceland, J. David; Sepe, McGraw-Hill Higher Education

Intermediate Accounting II: Intermediate Accounting, 5/E by Spiceland, J. David; Sepe,  McGraw-Hill Higher Education

Accounting Inform. System: Accounting Information Systems, 11/E by Marshall B. Romney

Managerial Finance: Principles of Managerial Finance, 11 edition by Lawrence J; Gitman, Addison Wesley

Auditing: Auditing and Assurance Services: An Integrated Approach, 13/E by Alvin A Arens; Randal J Elder

Advanced Accounting: Advanced Accounting, 10/E by Floyd A. Beams; Prentice Hall

Strategic Management: Strategic Management, 13/E by Fred R. David, Prentice Hall

Governmental Accounting: Governmental and Nonprofit Accounting: Theory and Practice, 9/E by Robert J. Freeman; Craig D. Shoulders

Management Processes: Business Process Management: Practical Guidelines to Successful. Implementations, 2/E by John Jeston; Johan Nelis; Butterworth-Heinemann

Managerial Communications: Managerial Communications: Strategies and Applications, 5/E by Donald J. Leonard; McGraw-Hill

Principles of Marketing: Principles of Marketing, 13/E by Philip Kotler; Prentice Hall

Individual Taxation: Taxation of Individuals, 2011 edition by Brian C. Spilker; McGraw-Hill

Business Law: Business Law, 7/E by Henry R. Cheeseman, Prentice Hall

10. APPENDIX

Appendix 1 Table of Teaching Weeks Allotment for Accounting (NBUT-DSU)

Appendix 2 Table of Course Classification, Teaching Hours and Credits for Accounting (NBUT-DSU)

Appendix 3 Table of Undergraduate Teaching Plan of Accounting (NBUT-DSU)

附件1 会计学（中美合作办学）专业教学活动时间分配表
Appendix 1 Table of Teaching Weeks Allotment for Accounting (NBUT-DSU)
	Ⅰ		Ⅱ		Ⅲ		Ⅳ		合计Total
	1	2	3	4	5	6	7	8
入学教育和军训	2								2
Entrance Education&Military Training
课堂教学	14	16	16	16	16	16	16		110
Teaching in Class
复习及考试	1.5	1.5	1.5	1.5	1.5	1.5	1.5		10.5
Review&Exam
实践教学		2	2	16	2	16	2		40
Pratice
机动时间	0.5	0.5	0.5	0.5	0.5	0.5	0.5		3.5
Flexible Time
合计Total	18	20	20	34	20	34	20	0	166

 

附件2 会计学（中美合作办学）专业课程类别、学时、学分分配表
Appendix 2 Table of Course Classification, Teaching Hours and Credits for  Accounting (NBUT-DSU)
		学时数      Hours	学时比例（％）Hours Proportion (%)	学分数Credits	学分比例（％）Credits Proportion (%)
公共基础课Public Foundational  Course		480	20%	26	14%
专业必修课Professional Compulsory Course	专业基础课      Professional Foundational Course	1248	52%	78	42%
	专业课                 Professional  Course	656	28%	41	22%
选修课Elective Course		/	/	2	1%
实践类课程Practice Course		/	/	37	20%
合计Total		2384	100%	184	100%

,

附件3 会计学（中美合作办学）专业教学计划总表
Appendix 3 Table of Undergraduate Teaching Plan of Accounting (NBUT-DSU)
课程类别	课程性质	课程名称	学分	总学时	学时分配           Credit Allotment			各学期周学时分配                        Credit Allotment for Each Semester								考核 方式Assessment
Course Classification	Course Nature	Course Name	Credit	Hours	讲授	实验	其他	第一学年1st Year		第二学年2nd Year		第三学年3rd Year		第四学年4th Year
					Lectures	Exp.	Others	1	2	3	4	5	6	7	8
公共基础课Public Foundational Course	核心必修Core Compulsory	马克思主义和毛泽东思想（Principles of Marxism and Mao Zedong Thought）	2	32	32					2						考试   Exam
	一般必修General Compulsory	中国历史文化和道德修养（Chinese History and Moral  Cultivation）	2	32	32			2								考查Evaluation
		心理学导论（Intro to Psychology）	3	48	48			3								考查Evaluation
		体育Ⅰ（Physical EducationⅠ）	1	32			32	2								考查Evaluation
		微机应用（Microcomputer Applications）	3	48	16	32			3							考查Evaluation
		体育Ⅱ（Physical EducationⅡ）	1	32			32		2							考查Evaluation
		非洲美洲历史（African American History）	3	48	48					3						考查Evaluation
		艺术或人文（Arts/Humanities）	3	48	32		16			3						考查Evaluation
		体育Ⅲ（Physical EducationⅢ）	1	32			32			2						考查Evaluation
		普通物理实验（Experiments in General Physics）	3	48		48					3					考查Evaluation
		演讲（Speech）	3	48	32		16				3					考查Evaluation
		体育Ⅳ（Physical EducationⅣ）	1	32			32				2					考查Evaluation
	Total		26	448	208	80	160	7	5	8	8	0	0	0	0
专业基础课Professional Foundational Course	核心必修Core Compulsory	英语写作Ⅰ（English CompositionⅠ）	4	64	64			4								考查Evaluation
		英语听说Ⅰ（English Listening and SpeakingⅠ）	6	96	64		32	6								考查Evaluation
		英语阅读Ⅰ（English ReadingⅠ）	6	96	96			6								考试   Exam
		商业微积分（Calculus for Business）	3	48	48			3								考试   Exam
		英语写作Ⅱ（English CompositionⅡ）	4	64	64				4							考查Evaluation
		英语听说Ⅱ（English Listening and SpeakingⅡ）	6	96	64		32		6							考查Evaluation
		英语阅读Ⅱ（English ReadingⅡ）	6	96	96				6							考试   Exam
		线性代数（Linear Algebra）	3	48	48				3							考试   Exam
专业基础课Professional Foundational Course	一般必修General Compulsory	概率统计B(Probability & Statistics B)	2	32	32			2								考查Evaluation
		有限数学（Finite Math）	3	48	48				3							考查Evaluation
		管理流程（Management Processes）	4	64	64					4						考查Evaluation
		微观经济学（Microeconomics）	3	48	48					3						考查Evaluation
		组织行为学（Organizational Behavior）	3	48	48					3						考查Evaluation
		管理信息系统（Management Information Sys）	3	48	48						3					考查Evaluation
		营销学原理（Principles of Marketing）	3	48	48						3					考查Evaluation
		宏观经济学（Macroeconomics）	3	48	48						3					考查Evaluation
		全球社会（Global Societies）	3	48	48							3				考查Evaluation
		职业发展Ⅰ（Professional DevelopmentⅠ）	1	16	16							1				考查Evaluation
		管理沟通（Managerial Communications）	3	48	48								3			考查Evaluation
		国际管理（International Management）	3	48	48								3			考查Evaluation
		战略管理（Strategic Management）	3	48	48								3			考查Evaluation
		职业发展Ⅱ（Professional DevelopmentⅡ）	1	16	16								1			考查Evaluation
		财政学(Public Finance)	2	32	32									2		考查Evaluation
	Total		78	1248	1184	0	64	21	22	10	9	4	10	2	0
专业课Professional Course	核心必修Core Compulsory	会计Ⅰ（AccountingⅠ）	3	48	48					3						考试   Exam
		财务管理（Managerial Finance）	3	48	48						3					考试   Exam
		会计Ⅱ（AccountingⅡ）	3	48	48						3					考试   Exam
		商法Ⅰ（Business LawⅠ）	3	48	48							3				考试   Exam
		商法Ⅱ（Business LawⅡ）	3	48	48							3				考试   Exam
		中级会计Ⅰ（Intermediate AccountingⅠ）	3	48	48							3				考试   Exam
		中级会计Ⅱ（Intermediate AccountingⅡ）	3	48	48							3				考试   Exam
		成本会计（Cost Accounting）	3	48	48								3			考试   Exam
		会计信息系统（Accounting Inform. Systems）	3	48	48								3			考试   Exam
		审计（Auditing）	3	48	48									3		考试   Exam
		高级会计（Advanced Accounting）	3	48	48									3		考试   Exam
专业课Professional Course	一般必修General Compulsory	政府会计（Governmental Accounting）	3	48	48									3		考查Evaluation
		个人所得税（Individual Taxation）	3	48	48									3		考查Evaluation
		行业会计(Industrial Accounting)	2	32	32									2		考查Evaluation
	Total		41	656	656	0	0	0	0	3	6	12	6	14	0
选修课             Elective Course		自然科学类(Natural Science)
		人文社会科学类(Humanities and Social Science)
		最低学分Minimum Credits	2
实践类课程Practice Course	一般必修General Compulsory	军事理论与训练（Military Theory and Training）	2	2周(2 Weeks)												考查Evaluation
		综合素质类（Comprehensive Quality）	4	4周(4 Weeks)												考查Evaluation
		暑期社会实践（Summer Holiday Practice ）	12	5周(5 Weeks)					4		4		4			考查Evaluation
		专业实训（Professional Training ）	4	64		64					2		2			考查Evaluation
		毕业实习（Graduation Internship）	5	10周(10 Weeks)											5	考查Evaluation
		毕业论文（Graduation Thesis）	10	10周(10 Weeks)											10	考查Evaluation
	合计Total		37	64	0	64	0	0	4	0	6	0	6	0	15
理论教学学分合计（Total credits for theory teaching）			145
全校性选修课最低学分（Minimum credits for elective course）			2
实践类课程学分合计（Total credits for practice course）			37
4年学分总计（Total credits for 4 years）			184
注 ：
1.体育课每32学时1学分，其余课程每16学时1学分。
2.公共选修课可选2类课程，要求最低选修2学分。
3.综合素质学分可通过发表论文、人文社科成果、参加大学生科技文化竞赛活动获奖或获得专业资格证书等获得。
4.附件3中课程名称加粗的为核心课程。
Notes:
1. Every 32 teaching hours in Physical Education  match with 1 credit. Other courses will be every 16 teaching hours.
2. Public Elective Course includes 2 types of courses, student need to get 2 credits at minimum.
3. Comprehensive quality creidts can be got from publication of paper,  social research , prize earned in contest or professional qualification certificates  .
4. Courses in Appendix 3 with bold font are core courses.