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Essay代写:UIUC undergraduate accounting education

2019-07-25 17:13:47 | 日記
下面为大家整理一篇优秀的essay代写范文- UIUC undergraduate accounting education,供大家参考学习,这篇论文讨论了UIUC的本科会计教育。UIUC的会计教育在美国非常出名,这与其严谨科学的教学过程以及创新多样的教学方法密不可分。UIUC的本科会计教育包含了36门专业课程。以开放的学生研讨课程为起点,并以论文研究作为四年本科会计学习的终点。学生除了完成会计的专业课程,还需要在四年内完成全校的必修课程、通识教育课程、非母语类语言课程、商学院核心课程以及其他一些选修课程。

UIUC accounting education ranks the second in the United States in 2016 US News, which is closely related to its rigorous and scientific teaching process and innovative and diverse teaching methods. UIUC's undergraduate accounting education includes 36 specialized courses. 6 to open the student seminar course as a starting point, and the thesis research as the end of four years of undergraduate accounting study. In addition to completing specialized courses in accounting, a student is required to complete all required courses, general education courses, non-native language courses, business school core courses and other elective courses in four years as a gis member. 7 for each course, the school has given a very detailed course introduction, credit setting and some prerequisites for course selection, to help students according to their own personal interests and hobbies, in the progressive order of accounting knowledge under the premise of choosing suitable for their own personal course selection plan.

According to the four-year course arrangement, UIUC's undergraduate accounting education can be divided into four stages. The first stage is to master the basic accounting theory. Study the basic theory of accounting, including the basic role of accounting information in establishing organizational goals and developing optimal strategies. This part of the study of accounting knowledge focuses on the role of information in the formation of contractual relations in the development of organizational operations and the irreplaceable utility of organizational execution and monitoring. This stage of learning can promote students' self-discovery of knowledge and develop students' various professional skills and qualities.

The second stage is the construction of accounting knowledge framework. The construction of knowledge framework must be based on certain theoretical basis. At this stage, students have a clear understanding of the basic principles of accounting and the meaning and purpose of learning accounting, and can more specifically enter the study of accounting measurement methods and decision-making. Accounting measurement method to evaluate the behavior of the organization through financial indicators, which is conducive to the organization's internal and external personnel to make decisions; The concepts of economics, statistics and psychology also emphasize the use of quantitative techniques to understand uncertainty and risk. At this stage, students can learn and digest relevant knowledge by themselves through projects and working groups. The above quantitative measurement method is used to help relevant personnel evaluate organizational behavior and make decisions based on it. When students master the measurement method, they will learn how it helps relevant internal and external personnel to make evaluations and how to establish a complete measurement and evaluation system. The regulatory theory and practice of accounting information is an important part of the whole accounting knowledge framework, which makes accounting procedures follow rules and apply to accounting reports, taxes and all regulated business activities. In addition to external regulatory controls, students are exposed to internal controls within the organization. To achieve the organization's goals, students learn the conceptual basis of control and how to apply analytical tools to evaluate the organization's control environment. In addition to basic accounting knowledge, accounting related courses, such as tax law, public policy principles, database design and management, and analysis and design of information system, also help students to build a complete framework of accounting knowledge.

The third stage focuses on the examination of accounting results and the assurance of accounting information quality. Through systematic introduction of various methods to ensure the quality of accounting information, focus on credibility and enhance relevance to provide assurance services. To ensure the quality of accounting information is the premise of the current accounting standards and their application of proficiency, the focus is based on the relevance of basic business transactions, business complexity, in dealing with the relevant business with the consistency of the standards, the universality of the standards to select part of the standard content for in-depth study. At the same time, students will also understand and evaluate the framework for ensuring audit standards in the service profession. The financial reporting model provides an overview of the types of information the company disseminates to external users and provides a direction for determining the professional standards area for the future development of auditing standards, which is also the knowledge that students need to master.

The fourth stage emphasizes the comprehensive application and deep learning of the knowledge learned in the first three stages. For example, the financial analysis course requires students to learn to use financial information. Learn to collect, process and exchange financial information; To learn the measurement of assets, liabilities, owners' equity and income and the design of accounting system; In-depth study of valuation procedures, accounting income calculations, and special accounting reporting issues for multi-entity organizations. The management accounting course includes management as part of the enterprise information system, helping students understand cost accounting and budget accounting for planning and controlling business operations. There are a wide variety of courses at this stage, which maximally encourages students to choose their interests, such as tax, auditing, financial statement analysis, etc., for further study. It not only helps students to find the material and direction for their graduation thesis, but also promotes students to better adapt to the accounting study at the master's level in the future.

UIUC undergraduate accounting education process presents a high degree of autonomy and diversity. The traditional teacher-led classroom teaching model has been replaced by the student-led, teacher-guided and evaluative model. Before class, students need to have a general understanding of what they have learned by reading relevant accounting cases and materials provided by teachers. If you have any questions, bring them to class for answers. Driven by such a thirst for knowledge, students' enthusiasm and participation in class can be well mobilized. In class, the teacher is not eager to answer questions. Instead, he tries to find out the answers through the thought collision between students and the appropriate guidance of the teacher through the form of group discussion.

The form of group discussion is quite common in student-led interactive classes, which can not only cultivate team awareness, but also enhance communication skills. However, there are certain restrictions in the specific operation, such as the number of students in the class should not be too large, and the student group presents diversity. The accounting class of UIUC satisfies the two conditions exactly at the same time: the small-class teaching of 30-40 students makes the number of groups not too large, which is convenient for teachers to supervise the process and conduct on-site guidance one by one. Each group of 5 or 6 students should be able to participate fully in the discussion and express their opinions. The diversity of student groups is mainly reflected in the internationalization of students. A high proportion of international students is the characteristic of UIUC accounting major. Such inclusive and open atmosphere can enhance the effect of group discussion.

In addition, project-oriented teaching is also a major feature of UIUC accounting teaching. Project orientation is a vocational characteristic of accounting, and integrating this characteristic into the course teaching will help students better link the study in school with the practice in the future. This teaching method requires students to start from theoretical background research according to a given project, independently learn relevant knowledge, and cultivate professional ability and quality of accounting by completing project objectives. The learning of students not only refers to the learning in class, how to extend the learning process from the classroom to the extracurricular, so that students can be interested in the content of in-depth learning anytime and anywhere is also the teaching method to think about. For example, in the course of tax and business strategy offered by UIUC, students need to fully understand the tax law and its influence and how it interacts with business decisions. In order to deepen students' understanding of tax law, the school provides a platform for students to explore specific areas of tax law in more depth than traditional courses. Accounting is a highly practical subject, integrating accounting theory into practical operation is an important task of accounting teaching. In addition to classroom teaching, UIUC also offers specialized accounting internship courses. This course requires students to work as interns in public accounting firms, enterprises or other off-campus organizations, combining formal learning experience in accounting practice to apply theoretical knowledge to practical practice. Before the internship, students need to obtain the approved learning plan and learning experience summary report in advance, and carry out relevant practical activities in a planned and purposeful way, so as to ensure the quality and effect of the internship.

The success of UIUC undergraduate accounting education is closely related to its long history and excellent educational concepts. In the history of UIUC accounting, written by the late NORTON Bedford, emeritus professor and former President, he mentioned, "the success of teachers in sensing the changing accounting information needs of enterprises, governments, individuals and other social entities is the main reason for the success of the department." Since the reform of undergraduate accounting education was promoted in 1980s, its undergraduate accounting education level has been continuously improved and improved. Nowadays, UIUC undergraduate accounting education has formed the undergraduate accounting education system concerned by the United States and even the world, presenting various characteristics.

The purpose of UIUC undergraduate accounting education is to prepare students for entering the accounting industry, and it emphasizes that such preparation is independent of later professional study. If you want to enter the accounting industry, in addition to learning basic accounting knowledge, such as organizational behavior, business activities and accounting practices, it is also essential to cultivate professional qualities of accounting personnel. The professional qualities of accountants include professional ethics, intelligence, interpersonal communication and communication skills. For example, freshman accounting students are required to choose "business ethics", a course that introduces business school students to professional responsibilities. The course explains the concept of professional responsibility in the context of personal and interpersonal relationships, and then extends this concept to the context of business and global business. The programme also provides an understanding of ethical decision-making through an introduction to different business school majors and career paths. Develop students' sense of professional identity and skills, and develop students to represent colleges and universities with integrity and confidence. This introductory basic course can help students get familiar with the major as soon as possible in a concise and intuitive way and cultivate a favorable impression of the major, so as to make full preparations for entering the accounting field.

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