ACC480.3 Financial Statement Analysis (Tsinghua U)

ACC480.3 Financial Statement Analysis (Tsinghua U)

Taught in English. As of Spring 2018, this course is closed to SU Management School majors and minors. The objectives of this course are to gain a more thorough understanding of financial accounting techniques and to explore the accounting theory underlying such techniques. Assets, revenue recognition, and income items, investments in other companies and stockholders’ equity will be covered. (TU #30510893)

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.

Registration restriction: Closed to SU Management School majors and minors.

Prereq: Introductory financial accounting course

ACC480.2 Topics in International Accounting (Tsinghua U)

Taught in English. Effective Fall 2017, not open to SU Management School majors. Many of the topics in an international accounting course have a domestic counterpart. However, new factors and complications arise in the international arena. Some of these are (1) laws, practices, customs, cultures, and diversity of competitive circumstances; (2) risks associated with fluctuating exchange rates, differential rates of inflation, and unstable property rights; and (3) variations in taxes and tax rates. International accounting discusses issues from the perspective of companies that have internationalized their finance and/or operations. It also has a comparative aspect, comparing accounting across countries. It also deals with convergence of worldwide financial reporting standards. (TU #40510093)

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.

Registration restriction: Closed to SU Management School majors.

Prereq: Introductory accounting or financial accounting course

ACC480.1 Auditing (Tsinghua U)

Taught in English. Effective Fall 2017, not open to Syracuse Management School majors. This course, designed for students interested in various aspects of accounting and finance, should provide the student with insight about auditing: what it is, why it’s important, what it entails, and why users of financial statements should care about it. Topics covered include the demand for assurance services, planning the audit, management fraud, the legal liability of public accounting firms, an overview of the audit process, and ethical issues facing CPAs.

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.

Registration restriction: Closed to Syracuse Management School majors.

Prereq: Introductory financial accounting course.

ACC380.1 Intermediate Financial Accounting 1 (Tsinghua U)

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.

ACC280.1 Management Accounting 1 (Tsinghua U)

Taught in English. As of Spring 2018, this course is closed to SU School of Management majors. This course introduces concepts, methods and techniques related to management accounting. Topics include fundamental concepts and methods, including cost concept and classification, cost measurement, cost behavior and CVP analysis; fundamental decision process, including marketing decision and production decision; specific decisions, including standard costing, static budgeting, flexible budgeting, organization design, transferring price, performance evaluation, etc. Based on the trends of modern management accounting, this course will also focus on activity-based costing (ABC), balanced scorecard (BSC), total quality management (TQM) and some other newly developed techniques in this area. (TU#40510343)

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: Intro to Accounting or other financial accounting course

Registration restriction: Closed to SU School of Management majors. Note: For SU management minors, this course counts as ACC 252.

PAI515 China in Transition (Fall)

Seminar examines the unprecedented, multi-faceted transitional changes occurring in China since the late 1970s, when the country decided to pursue an open door policy and carry out major reforms. On the macro level, China is transforming from an agrarian society to an industrial one; from a planned economy to one based on market principles; from isolation to globalization; from communism to something yet to be defined. The origins, the progress and the challenges of China’s transition are explored through study of the changes and impact of changes on the economic, political and administrative systems, the state-society relationship, and central-local relations. The seminar also examines the impact of reforms on China’s external relations, including Sino-US relations, China’s relations with its neighbors in Asia, and China as member of major international organizations.

Cross-listed with PSC 431. With instructor approval, available in spring semesters as an Independent Study.

PSC431 China in Transition (Fall)

Seminar examines the unprecedented, multi-faceted transitional changes occurring in China since the late 1970s, when the country decided to pursue an open door policy and carry out major reforms. On the macro level, China is transforming from an agrarian society to an industrial one; from a planned economy to one based on market principles; from isolation to globalization; from communism to something yet to be defined. The origins, the progress and the challenges of China’s transition are explored through study of the changes and impact of changes on the economic, political and administrative systems, the state-society relationship, and central-local relations. The seminar also examines the impact of reforms on China’s external relations, including Sino-US relations, China’s relations with its neighbors in Asia, and China as member of major international organizations.

Cross-listed with PAI 515. With instructor approval, available in spring semesters as an Independent Study.

PSC400.1 China: Past, Present and Future (Signature Seminar; Spring)

This seminar is designed for students with little or no prior study of China. Through lectures, guest speakers, and site visits, you will start the exploration of one of the world’s oldest civilizations, its many facets of tradition and culture, its glorious past, its bitter memories of imperial decline and its ongoing struggle with history and modernity. Initially we travel to Xi’an, the ancient capital of China to get a glimpse of the past; Beijing, the more recent and current political and cultural center; and finally to Shanghai, a city many believe embodies China’s aspiration for the future. During the semester, students focus on cultural exploration. Through readings, group discussions, reflection on personal experiences and collective examination of lessons, this part of the seminar will help you better understand and appreciate cultural nuances and develop effective intercultural communication skills.

This Signature Seminar is required for Beijing undergraduate participants; graduate students have option to audit.

PSC300.1 The Other China: Ethnic Minorities, Development & Environment (Signature Seminar; Fall)

China’s 56 ethnic minorities number 100 million and occupy nearly half of the country’s territory—a vast area rich in natural resources that borders 14 other countries. During a 13-day seminar, we examine the impact of globalization and development on China’s culturally diverse peoples, natural environment, and animal habitats. Through on-site visits to tribal villages, water projects and nature preserves in Yunnan and Sichuan provinces in Southwest China, students explore the complex challenges of creating public policy in the face of conflicting interests: how to balance preservation of ethnic heritage vs. influence of the dominant culture; economic development vs protection of the natural environment; the needs of humans and animal life on the frontier vs the populations of the center and coastal regions. During the semester, the focus shifts to sustainable development and the impact on China’s future from political, economic and social perspectives.

This Signature Seminar is required for Beijing undergraduate participants; graduate students have the option to audit. This course may also be registered as GEO/IRP 300.1.

IPA470 International Internship Abroad (Fall, Spring)

Internships (also known as Experience Credit) in various organizations in Beijing may be available to interested and motivated students. Placements cannot be guaranteed and may not be within your field of study. Some internships may require Mandarin language proficiency. Interested students should submit the Internship Request Form and resume as part of the application process and speak with their college advisor to find out whether there are any limitations or restrictions on how internship credit counts in their degree. Registration under other subject rubrics is possible.