会计手工模拟(国外英文资料).doc

会计手工模拟(国外英文资料) I. Experimental significance: Accounting manual simulation experiment shortens the distance between theoretical teaching and social practice, and is an important way to cultivate our practical ability. Through the practice so that we can grasp the basic procedure and method of manufacturing enterprise accounting systematically and comprehensively, strengthen the basic understanding of the theory of knowledge, using the basic methods and basic skills training, lay a solid foundation for the future work of accounting. Two, experimental steps: According to the experimental data set will be at the beginning of the December data log books, books, and then according to relevant business content and original documents fill in vouchers , according to the payment and payment and transfer registration certificate cash journal, bank deposit journal and ledger. This test every ten days for a course summary table , according to course summary table registered the general ledger , general ledger and Journal and ledger check according to the general ledger compile accounting statements. (1) setting up account books; According to the test data required to open at the beginning of December 2009, the general ledger account ledger and cash and bank deposit journal. According to the property of the accounts involved in the economic transactions, the household ledger is established and the initial balance is filled. This step is not difficult, but when you begin to input data, the size of the amount of money will be careless. (two) compiling accounting vouchers; According to the relevant business content and original documents fill in vouchers , some original documents to fill their original documents, and then write the entries according to, then according to the accounting records fill in accounting vouchers (including collection, payment and receipt). I thought I had learned enough accounting knowledge to deal with these economic transactions, but I found that it was f