【正文】 ced by has four board areas of opportunities : financial ,managerial ,taxation and accounting –related why ethics are crucial to accountingThe goal of accounting is to provide useful information for informationto be useful, it should be demand ethics in are beliefs that distinguish right form are accepted standards of bad and good behaviorGenerally accepted accounting principleGenerally accepted accounting principle are a mon set of standards unapplied by principles consist of four basic principles and four cost principle means that the accounting information is based on actual revenue recognition principle provides guidance on when a pany must recognize matching principle prescribes that a pany must record its expenses incurred to generate the revenue full disclosure principles requires a pany to report the details report financial statements that would impacts users going –concern assumption means accounting informationreflects a presumption that the business will continue operating instead of being closed or monetary unite assumption means that we can express transactions and events in monetary ,or money , time period assumption presumes that the life of a pany can be divided into time periods such as months and years and that useful reports can be prepared for those business entity assumption means that a business is accounted for separately from other business entity ,including its ownerA business entity can take one of three legal forms: proprietorship, partnership, or sole proprietorship is a business owned by one partnership is a business owned by two or more people called corporation is a business legally separate form its owner, meaning it is responsible for its own acts and its owner equityAssets =liabilities +equityThe term in this equation can be rearranged, for exampleAssets –liabilities =equity assets are resources with future benefits owned or controlled by a are what a pany owned it’s nonowners in future payments, products, or claims reflects pany obligation to provide assets, products, or severs to othersEquity refers to the claims of its is equal to assets minus is the reason equity is also called net assets or residual equityTransactionanalysisBusiness activities can be described in terms of, transactions and transactions are exchanges of value between two entities, which yield changes in the accounting transactions are exchanges within an entity ,they can also effect the accounting example is a pany’s use of it’s supply ,which are reported as expenses when refer to happening that affect an entity’s accounting equation and can be reliable include business events such asfloods and fires that destroy assets and create don’t include ,for example ,the signing of service or product contracts ,which by themselves do not impact the accounting equationFinancial statementsIne statement –describes a pany’s revenues and expenses with the resulting net ine or loss over a period of time due to earning of owner’s equity –explain changes in equity from ine net and from any owner investments and withdrawals over a period of sheet –describes a pany’s financial position(type and amounts of assets, liabilities and equity)Statements of cash flow –indentifies cash inflows(receipts)and cashoutflows(payments)over a period of time第五篇：課程總結(jié)——《會計學(xué)原理》小結(jié)《會計學(xué)原理》小結(jié)20個課時的《會計學(xué)原理》課程就要告以段落了。當(dāng)初選這門課時，目的就是為了自己今后能在經(jīng)濟(jì)方面有所接觸，并了解一些財務(wù)的運(yùn)轉(zhuǎn)。會計學(xué)的內(nèi)容很豐富，深入學(xué)習(xí)需要有相關(guān)知識的輔助，比如相關(guān)的法律等等。在這20個課程的學(xué)習(xí)中，我個人感覺只是堪堪入了門道，僅僅了解了其中的一些內(nèi)容，許多內(nèi)容都仍未接觸。雖然并不足以讓我說已經(jīng)掌握了它，但仍然讓我受益匪淺。下面，我總結(jié)一下在這門選修課中所學(xué)到的內(nèi)容。可能內(nèi)容上不是非常完整，希望老師能夠見諒。一、總述在這里，我們了解到會計的含義：以貨幣作為主要計量單位，運(yùn)用專門的程序和方法，對單位組織的經(jīng)濟(jì)活動進(jìn)行綜合連續(xù)系統(tǒng)全面的核算和監(jiān)督，以便向會計信息使用者提供企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量及與其有關(guān)的會計信息，反映企業(yè)管理層受托責(zé)任履行情況，有助于會計信息使用者做出經(jīng)濟(jì)決策，旨在提高會計信息質(zhì)量、規(guī)范會計行為的一項管理控制活動。同時，對資金的形式也有了明確的認(rèn)識。資金有無形和有形之分，也有流動和非流動之分。二、會計科目這里是會計學(xué)中對所涉及到的經(jīng)濟(jì)內(nèi)容的分類。比如：應(yīng)付賬款、預(yù)收賬款；實收資本、資本公積、盈余公積等。按照所反應(yīng)的經(jīng)濟(jì)內(nèi)容可以分為：資產(chǎn)類、負(fù)債類、所有者權(quán)益類、成本類和損益類。三、會計賬戶這是會計學(xué)里很重要的一個概念了。它是指依據(jù)會計科目設(shè)置的，具有一定格式和結(jié)構(gòu)的，用來分類、連續(xù)、系統(tǒng)地記錄會計要素的內(nèi)容的增減情況及其結(jié)果的一種工具。作為工具，它的具體作用如下：a、可以核算經(jīng)濟(jì)業(yè)務(wù)，生成會計信息。b、壓縮會計信息數(shù)量，確保會計信息的質(zhì)量。c、會計賬戶反應(yīng)的信息是編制會計報表的基礎(chǔ)。四、復(fù)式記賬這是會計學(xué)里很重要的一種記賬方法。它指的是對每一項經(jīng)濟(jì)業(yè)務(wù)，用相等的金額，同時在兩個或兩個以上的賬戶中進(jìn)行互相聯(lián)系的登記，以全面反映經(jīng)濟(jì)業(yè)務(wù)的來龍去脈的一種記賬方法。復(fù)試記賬具有完善性、全面性、連帶全面性、記錄可衡性四大特點。復(fù)式記賬法的形式是借貸記賬法。以“借”“貸”為符號，對每一項經(jīng)濟(jì)業(yè)務(wù)，在兩個或兩個以上的賬戶中以相等的金額、全面的、互相聯(lián)系的進(jìn)行登記的記賬方法。賬戶結(jié)構(gòu)為：資產(chǎn)類——借（+）有余額，寫在增加方即借方；成本費用類——借（+）、無余額負(fù)債；所有者權(quán)益類——借（）、有余額，寫在貸方；收入類——借（）、無余額。記賬規(guī)則是：借貸必相等，橫向、縱向都一樣平衡。五、會計憑證會計憑證是記錄經(jīng)濟(jì)業(yè)務(wù)，明確經(jīng)濟(jì)責(zé)任，按一定格式編制的據(jù)以登記會計賬簿的書面證明。它起到監(jiān)督、控制經(jīng)濟(jì)活動、提供記賬依據(jù)和加強(qiáng)經(jīng)濟(jì)責(zé)任制的作用。除了以上內(nèi)容外。老師還為我們介紹了各種憑證的記錄方法。使我們能夠理論聯(lián)系實際。這便是我對《會計學(xué)原理》這門選修課程所做的總結(jié)。在下學(xué)期，我們就要真正開設(shè)《會計原理》這門課。這學(xué)期所選的則為下學(xué)期的學(xué)習(xí)奠定了良好的基礎(chǔ)。