Taught in English. As of Spring 2018, this course is closed to SU Management School majors and minors. The course builds on your knowledge of corporate reporting theory and techniques as used to record, process, and report financial information. While some emphasis is placed on analysis, interpretation, and use of accounting data for investing, credit, and management decisions, the reporting function of accounting to external users (investors and creditors) will be stressed. Current financial reporting and disclosure requirements, plus controversial and emerging practices, will be discussed. (TU #40510323)
Class taught by Tsinghua’s School of Economics & Management and may not be available every semester. Tsinghua’s exam schedule for this course may require students to stay beyond the regular SU Beijing program end-date.
Prereq: Introductory financial accounting course
Registration restriction: Closed to SU Management School majors and minors.
Department: Accounting
Location: Tsinghua
Credits: 3