About This Course
Accounting is the language of business. In the context of "One Belt, One Road", China is becoming more closely connected with neighboring countries. Currently, more than 80% of the countries along the Belt and Road require all or most domestically listed companies and financial institutions to prepare financial statements in accordance with International Financial Reporting Standards (IFRS). In order to better communicate with the countries along the Belt and Road, it is essential to learn international accounting standards.
The course focuses on the fundamentals of financial accounting under international accounting standards. Specifically, the course begins with a general introduction to concepts, principles, and importance of accounting. Then the course provides an in-depth explanation of accounting practices related to inventories, cash, accounts receivable, long-term assets, current liabilities, long-term liabilities, owners' equity, and cash flow statements. The course is taught in English with bilingual subtitles. Course materials include course videos, PPT, English and Chinese glossaries, exercises, and related cases.
Course Staff
Zhao Chen
Professor Zhao is an associate professor of School of Accounting at Southwestern University of Finance and Economics. She is the director of Bilingual Teaching Center. She received her Ph.D. in Accounting from Rutgers University. Her research areas include retail investors, financial derivatives and information disclosure. Her papers have been published in Journal of Banking and Finance, Journal of Business Finance & Accounting, British Accounting Review, Sustainability, etc.
Liu Yue
Professor Liu is an associate professor of School of Accounting at Southwestern University of Finance and Economics. She graduated from Rutgers University School with a Ph.D. degree in Accounting Information Systems. Her research fields include information disclosure, text mining, and audit data analysis.
Peng Xuan
Professor Peng is an associate professor in School of Accounting at Southwestern University of Finance and Economics. She received her Ph.D. in Accounting from Rutgers University. Her research areas include information disclosure, financial analysis, machine learning, big data accounting, etc. Her papers have been published in Accounting Horizons and Review of Accounting Studies.
