會計學課程教學大綱(編輯修改稿)
2025-10-11 06:30 本頁面
【文章內(nèi)容簡介】 ramework for the followup courses and lay the foundation for future learning and scientific TEXT： 規(guī)定教材Basic accounting, Zhu Xiaoping , Renmin University of China Publishing House, text is available from the University books: 參考書Principles of Accounting, John , Renmin University of China Press, of Accounting, James , Carl , Renmin University of China Press, of Accounting(Thenth Edition),Lcilic ,Robert ,QinghuaUniversity Press ,2010ExamWeight 比重 Date 日期 Learning Outes 學習成績 30% Week1to1570%Exam Week 考試周All Topics Weekly and Topic Outline Week/Module 周 Week 1 Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 Week 13 Week 14 Week 15周計劃和內(nèi)容大綱Topic 內(nèi)容主題Description 提要簡述Accounting Theory Introduction to the development, connotation and application of AccountingAccounting Elements Accounting Elements and Accounting EquationAccounting Accounts Accounts and their structure、classificationMeaning of Debit and Credit The rules of Meaning of debit and credit, Accounting entries。parallel registration of general ledger and subsidiary ledgersApplication of debit and credit Accounting of Raise funds business ang Procurement Business Application of debit and credit Accounting of Production business Application of debit and credit Accounting of Sales Application of debit and credit Accounting of ProfitAccounting Documents Original documents、Accounting vouchersAccounting Books The kings of Accounting Books,The setup of books ,The registration rules of booksProperty inventoryThe types and methods of Property inventory, Accounting treatment Accounts processing procedures Accounting vouchers handler ,Summary Table account handler,and so on Financial Statements The balance sheet:format,content,methodology Financial Statements Ine Statement: format,content,methodology Final examSubmit a short essay第四篇：2007 《會計學基礎》課程教學大綱會計學基礎 課程教學大綱 Principles Of Accounting課程編號:12812007 學 時 數(shù):42 執(zhí) 筆 人:王丹一、課程的性質和目的本門課程屬財務管理專業(yè)的專業(yè)基礎課程，通過本門課程的學習，使學生理解會計學基礎的基本理論,掌握會計核算的基本方法和技能，能運用會計學原理中的理論和方法反映制造業(yè)有關經(jīng)濟活動狀況，并能利用會計信息參與制造業(yè)的經(jīng)濟活動分析，提高學生對會計學在現(xiàn)代企業(yè)經(jīng)營管理中的作用的認識，培養(yǎng)學生運用所學知識，進行企業(yè)實際財務會計核算、分析的能力。二、課程教學環(huán)節(jié)的基本要求課堂講授：本課程主要采用講授與模擬實驗相結合的方法組織教學，實驗教學可在會計手工模擬實驗
職業(yè)教育相關推薦
鄂ICP備17016276號-1