What public courses and majors did China Renmin University take in the first semester of accounting, insurance and economics? What textbooks are used?

Accounting major is one of the most urgently needed majors in national economic construction. This major trains applied senior management talents who are familiar with national laws, regulations and financial policies, have the theoretical basis and practical operation ability in management, economy, law and accounting, and can engage in accounting and financial management in government agencies such as finance, finance, taxation and auditing, as well as enterprises and institutions. This major mainly studies and grasps the basic theories and practices of accounting, auditing and business administration, and is familiar with international and domestic accounting practices, standards and regulations; Master the quantitative and qualitative analysis methods and skills of accounting; Have the basic ability to analyze and solve accounting problems, be proficient in using computers to develop and use financial software, and be able to communicate in English; And received preliminary scientific research training. Accounting-related majors include international finance, business economic management and international trade.

There are many schools to choose from in accounting major, including Xiamen University, Accounting Department of China Renmin University, Shanghai University of Finance and Economics, Dongbei University of Finance and Economics, Shaanxi University of Finance and Economics, etc. Different schools have different professional advantages and all have doctoral supervisors. Beijing students prefer capital university of economics and business and Beijing Technology and Business University. The School of Accounting of Beijing Technology and Business University offers accounting majors, accounting majors (the specialization direction of certified public accountants in English teaching), accounting majors (the specialization direction of certified public accountants) and financial management majors, which not only trains compound applied talents who can engage in accounting majors and related businesses, but also trains talents who can engage in foreign-related accounting and management, engage in certified public accountants' business and be familiar with accounting and auditing practices.

What should the accounting major learn?

During the four-year undergraduate study, the courses I studied included liberal arts, business and finance. The main courses are management, economics, management information system, statistical principles, accounting foundation, financial management, marketing, economic law, intermediate financial accounting, cost accounting, management accounting, auditing, tax law, engineering budget, spoken English, professional English, etc., involving the fields of finance, law and management knowledge. Award a bachelor's degree in management. Accounting degree or training is essential, generally requiring a bachelor's degree or above. Most large accounting firms require candidates to have a master's degree. Certified public accountant certification is also a hard standard in this industry, and many companies will require candidates to provide certificates of this certification. Accounting has higher requirements for mathematics and statistics. Moreover, with the popularization and application of computerization, we need to learn more computer knowledge. As an international business language, it also needs professional foreign language knowledge.

In addition to the common English skills, computer skills, communication skills and teamwork skills, accounting students also need to have the following qualities:

Professional software. IT informatization not only refers to the proficiency of word processing software, but also includes related accounting and other professional software. Whether auditing or accounting, mastering accounting software is an essential quality.

Enterprise application of management theory knowledge. Although I have studied management knowledge, I don't know much about corporate governance structure and financial governance structure.

Knowledge of finance and securities. Some superficial knowledge in this field must be understood. When recruiting managers, accountants, audit assistants, etc. There may also be related knowledge assessment, which is also the ability to synthesize related knowledge.

If you want to be an excellent accountant, you must have strong mathematical calculation ability, analytical ability and logical thinking ability besides the industry certificate. Writing skills and interpersonal communication skills are also important. In addition to learning professional knowledge, employers will also increase their understanding of the legal knowledge of candidates, such as company law and labor contract law.

Therefore, college students should pay attention to cultivating their own qualities in the above aspects, have a reasonable knowledge structure, and consciously turn theoretical knowledge into practical application through internship, and pay attention to cultivating relevant abilities. A student of Beijing Technology and Business University who found an accounting job in a state-owned enterprise learned through practice that it is impossible for an accountant to just show the figures on the statements to the leaders, who can't understand them. Accounting that learns to analyze will develop. In his view, accounting is not only a reaction to what happened in the past, but also a prediction. Another female comrade who took part in the postgraduate entrance examination said that accounting should not only use abacus to keep accounts, but also have macro-analysis ability to judge the profitability of the company from the perspective of company operation.

How to learn accounting major?

Specific to the four years of college, facing dozens of professional courses, how can we get an outline when studying and get twice the result with half the effort?

The learning content of accounting needs to do some simulation accounting of specific economic business at the same time as classroom teaching, so the teaching method will focus on classroom teaching and combine theory with practice. Generally speaking, finishing school should be carried out according to the teaching plan. In the teaching plan, determine the number of class hours in each course. This regulation reflects the progressive relationship of various courses in a certain major and the interrelation of the contents of various courses. Step by step learning is the best for college students. Therefore, when choosing courses, we can consider choosing courses step by step according to the level of course classification. Considering the study time, academic ability and other factors, you can take basic professional courses on the basis of studying public courses in the first semester, and those with strong academic ability can take one or two more professional courses or related professional courses.

The professional basic courses of accounting major are only macroeconomics and microeconomics, which are the basis of all economic disciplines and must be taken first to lay a good foundation for the study of professional courses. The boy who has obtained KPMG offer said that he studied the accounting specialization direction of English, so the four interview English are dominant. "My major is the basic theory course of economics for freshmen, such as microeconomics and macroeconomics. These two courses are the background for you to enter the accounting industry, and they are introductory courses. When I was a sophomore, I studied elementary accounting and intermediate accounting, and began to have a real understanding of accounting. I realize that accounting is not just bookkeeping, but more importantly, it provides information and provides necessary data for management or users of external information to make decisions. In my opinion, in the sophomore stage, intermediate accounting is very important, because senior management accounting, auditing and other courses are developed from this; In my junior year, my major was more subdivided, such as management accounting and auditing. "

Due to the particularity of accounting major, students majoring in accounting should also pay attention to participating in internships as soon as possible, check their studies through internships, check for missing and filling vacancies in combination with social needs, and make clear the learning direction and focus as soon as possible, so as to make full preparations for postgraduate entrance examination or employment in the future.

"Sophomore summer vacation, through family contact to an enterprise internship, have a general understanding of the accounting foundation. I was in KPMG during the summer and winter vacations of my junior year. I signed up for an internship on their website and got a certain understanding of auditing. After comparing the three internships in these two stages, I think I prefer the audit direction. Accounting is a particularly practical and operational discipline. Through internship, I have a certain grasp of my employment direction, so I plan to do an audit of this industry. Since my junior year, I have been studying hard the auditing course offered by the school at that time, and I studied CPA. By the time of my senior year, the four major campus recruitment was the earliest, so after screening, I signed a contract at 1 1 and became a report auditor. "

What will you do after graduation?

Accounting graduates, the main employment direction is accounting (working in all enterprises and non-enterprise organizations, the monthly starting salary is generally 1500 yuan, there is no upper limit), certified public accountants (working in accounting firms, taking the annual salary system, earning considerable income), securities analysts (working in bond joint-stock companies, earning considerable income), and bank employees.

The main work of accounting is to analyze financial information and prepare financial reports, and to check or save reports on assets, debts, profits, losses, taxes or other capital activities. Talented accountants are promoted quickly. Junior accountants are usually promoted to senior accountants within a few years and to managers in the near future. If you have a high level of management at the same time, you may become a financial consultant, manager, partner of a large company, or eventually operate independently. The company's specialized accountants can be promoted to accounting supervisor, tax supervisor or cost accounting supervisor. But without formal education, it is difficult to get rapid promotion.

Postgraduate entrance examination and employment research

Students majoring in accounting have many choices. In addition to the postgraduate entrance examination, you can also continue your studies in this major by obtaining the certificate of certified public accountant and the qualification certificate of accounting. If you want to take the postgraduate entrance examination, family conditions should be considered, and more importantly, the objectives of the postgraduate entrance examination should be clear, and you can't take the postgraduate entrance examination for the sake of postgraduate entrance examination. If the professional knowledge is good, but the foreign language of mathematics is not good, it is recommended to give priority to certified public accountants. After all, experience is very important in accounting. On the contrary, choose the postgraduate entrance examination.

Certified public accountants are notoriously low in passing rate, and because of this, their authority is extremely high. It always takes five courses, accounting, auditing, economic law, tax law and financial cost management. The pass rate of each course is different. The passing rate of economic law is relatively high, about 15%, and the average passing rate of single subject is about 10%. The passing rate of financial management and audit is the lowest. You can get a CPA certificate through five courses in five years, but it is difficult to get it. The number of certified public accountants in China is only 1.2 million. Certified public accountants can register without taking the qualification examination, but they must take the examination and evaluate it. Only by entering an accounting firm for two years can you get a real CPA qualification. Few college students can be admitted to CPA in four years, so it doesn't have much effect on employment.

After obtaining the accounting qualification certificate, you can engage in accounting work, which is equivalent to entering the accounting industry. You can't be an accountant if you don't get it. You can take the junior accountant after the exam, and you can take the intermediate accountant with more than 5 years of work experience. Then there will be a senior accountant. After the senior accountant has passed the exam, if he takes the CPA exam, he can be exempted from taking several courses. However, it needs to be reminded that with an accounting certificate, you may not be able to find an accounting job, mainly because of experience.

Therefore, experts suggest that college students learn their majors (including foreign languages) well, try to enter internship programs in large companies, or take part-time jobs in small companies. Get in touch with real industries more than books and research. This is more helpful for college students' career prospects.

So, should I take the postgraduate entrance examination or get a job first? Accounting is an operational and practical major, coupled with the increasing cost of postgraduate entrance examination, the employment situation of graduate students is not optimistic. Employers in society attach importance to job seekers' work experience, which makes accounting students more rational in postgraduate entrance examination. The students present unanimously said that they should first master basic professional knowledge and ability, and strive to exercise and improve their abilities by joining student associations, serving as class cadres, organizing student activities, etc., especially for junior students who are difficult to get internship opportunities. Learning ability and communication ability are the places where employers value college students, so it is necessary to cultivate and consolidate this advantage during school.

Interview guide for accounting major

The evaluation indexes of banking interview are mainly operation, numerical reasoning, language, translation and composition. The most basic knowledge of accounting and auditing industry is the new standard. The interview generally does not involve the most difficult criteria such as equity and long-term equity investment. However, 38 standards may be within the scope of examination, so the basic standards must be clearly remembered.

If you go to a company for an interview, you should know the difference between cost accounting, financial accounting, sales accounting and tax accounting. Because large and medium-sized enterprises have a fine division of labor, they will be eliminated if their specific responsibilities are not clear. Generally speaking, in order to save costs, small and medium-sized enterprises usually require employees to hold several jobs. Important people are not just one post, but all three posts may be done by one person, such as front desk, administrative secretary, cashier or personnel management. Therefore, to know what an administrative secretary does, those who can only do accounting will not be hired. Therefore, accounting positions must understand the responsibilities of secretaries, as well as the functions and working methods of accountants and cashiers.

There are also internal control systems, tax returns and corporate financial management systems for small and medium-sized enterprises. Maybe you didn't learn it during school, so learn it, go to the website, learn it from your peers, and read books. The key is not what you have learned, but what knowledge you need for your position.

New employment direction of accounting major

Modern forensic accounting, also known as forensic accounting or litigation accounting, first appeared in the United States in the late 1970s and early 1980s. Its appearance was mainly related to the internal stock fraud and scandal in the savings and credit industry at that time, but it was not until the end of the 20th century that the industry began to systematically study the concept and practice of forensic accounting, so there was no universally recognized concept of forensic accounting. Based on the views of experts and scholars at home and abroad, we can define it as follows: Forensic accounting is a new discipline in which professionals use professional knowledge and skills such as accounting, auditing, law (mainly evidence law) to put forward their own expert opinions on accounting-related aspects such as legal appraisal or testifying in court.

The biggest difference between forensic accounting and other accountants is that the work and reports made by forensic accounting serve the court, providing expert advice or testifying in court as evidence for the court to make an objective and fair judgment on economic cases. Since the emergence of forensic accounting, forensic accounting has played a great role in cracking down on economic crimes and exposing financial fraud.

The service fields and functions of forensic accounting mainly include the following aspects: financial evidence investigation and analysis, economic loss measurement and litigation support. Due to the professional background of forensic accountants-proficient in accounting, auditing and law (mainly evidence law), forensic accountants have unparalleled advantages and efficiency in these services, and their expert testimony is also authoritative.

From the above analysis, we can see that forensic accounting plays an irreplaceable role in investigating economic crimes and solving economic disputes. However, the development of forensic accounting in China is not long, the relevant laws and regulations are not perfect, there are not many institutions providing forensic accounting services, there is a serious shortage of corresponding employees, and the professional quality of existing employees is not high, so it is urgent to train forensic accounting talents in China.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.