Accounting Basis
This is an elementary course for accounting majors in management colleges. The course is made for students to comprehend fundamental knowledge and methods of accounting, so they can continue to learn other accounting courses. The course is quite practical, focuses on cultivating students’ basic skills, and pays special attention to a circulation “voucher→account book→accounting statement”, the core of the course. Proceeding step by step and from easy to difficult to enable students to get acquainted with the whole process of accounting. Main contents:
Setting principles and methods for account titles, setting and operation of accounts, and theoretical basis of debit-credit bookkeeping: Asset = Debt+ Owner’s Equity
Accounting of enterprise basic businesses, of purchasing, of production, of sales, and of profit generation and distribution.
How to fill out, check, transfer and keep accounting vouchers. Focus on principle and method of filling raw voucher and account title voucher. Relaying procedure of accounting voucher. Setting relaying time and arranging relay efficiently
Bookkeeping procedures, journal, ledger account, subsidiary ledger, combination statement ，total accounts registration method and principles, registered accounts checking and settlement
Prepare for financial statement: term-end bail pricing system and method, term-end account subject adjustment, working paper making；Checking and settlement, accounting checking principles and method, accounting treatment for checking result
Financial accounting report construction, accounting statement making requirement, balance sheet and profit construction, content and making method, statement of cash flow content and making method, accounting statement making appendix
Procedure of accounting voucher checking, chart of account checking procedure, combination accounting voucher checking procedure, combination journal checking procedure, accounting entry journal checking procedure
Internal accounting administration system and control, company internal accounting administration setting principles, content, method, accounting organization setting principles, accountant qualification, professional morality and continuous education, accounting files keeping and destroying principles.作者: gh888 时间: 30-10-2007 19:50
大概每门1-2页。作者: xiaosun 时间: 30-10-2007 22:38
非常感谢，请问楼上是只需写会计专业课程， 还是所有满足要求的课程，例如高等数学，统计学之类的？作者: gh888 时间: 30-10-2007 23:36
会计相关的都要写吧，尽量往它需要的10门上靠。按道理是不用写其他的了，不过我的做法是相关经济的课程我都描述进去了。
我是按学期顺序写的，高数、统计我都写进去了。
