天龙八部萌鲨:会计学在大学里主要学什么

来源:百度文库 编辑:中科新闻网 时间:2024/05/03 03:10:03
我报的是会计学,现在还没开学,我想在家预习大学课程,不知会计学都学什么内容,我去哪里找这方面教材

I am also a college student majored in accounting. But I go to school in U.S. I will be a senior in this Fall. I don't know whether the Chinese schools teache the accoutning as the same as in U.S. But I can tell you that accounting only deals with the basic math principles. As long you can do adding, subtracting, multipling, and dividing, you will be fine. In U.S., we have to take a lot business law and tax law classes. So if you like studying law, you will have plenty of chances to take law classes. However, I am not so sure whether it is the same situation in China. However, one thing that I am sure is that you will definitly take some classes about Chinese tax law. Here in U.S., accoutning major has two tracks,the public accoutning and industrial accoutning. If you choose the public accoutning track, you will take the CPA exam, and become a Public Certified Accountant (CPA). CPA is a very hot career right now in U.S. Lots of companies, government agencies, and private citizens hire CPA to do their taxes, prepare financial statements, or auditing. Companies also hire CPA as consultants. If you choose industrial accounting track, you will deal with manufacturing companies. People who choose industrial accounting track will become Certified Management Accountant (CMA) or Certified Financial Manager (CFA).
I am sorry that I don't know whether the above information can help you since I am not very familiar with how the accountants practice in China. Many people get the impression that accoutants only record the transactions and count the money. Well, they are wrong. That's the book keeper's job. Accountants do lots of other work beside book keeping. You must not only understand all the accoutning concepts, but also know how to use it. In U.S.,we also required to take ethics classes. I think you must have heard of the Enron scandal, which caused Enron, one of the biggest U.S. energy companies, and Aurther Anderson, one of the most well-known and biggest accounting firms to disappeare from the history. As you can see, accountants not only must have the the professional knowledge, but also higher moral and ethical standards. Hence, accountants have lots of reponsibilities.
Although accounting is a good career and offers good money, it's also the most diffiuclt business major in U.S. Getting an undergraduate degree in accounting is just the first step. Then, you will have to pass all the required exams and get the required working experiance to finally become a CPA, a CMA, or a CFM. And these exams are not easy; they are not cheap, either. Some people may never pass these exams.
Furthermore, the life of an accountant is kind of boring. It basicially deals with numbers and laws. It has very litte contact or communication with others. If you are a people person, who love meeting people and chatting, then accounting is not a good career for you. You will get bored very soon.
If you think that you are committed and have prepared to work hard for four years, then you will get through it. In the end, I just want to say that you should feel lucky that you have been accepted by your school's accounting department because in my school, it's very hard to get into the accounting program. It's just too hot. So good luck on you school and hopefully you will like it.