Professioal Course Description (original).docVIP

课程描述 Course Description 姓名：罗碧涵 Name: LUO Bihan 性别：女 Gender: Female 生日：1991-02-06 Date of Birth: Feb.06,1991 专业：财务管理 Major: Financial Management 大学：江苏经贸职业技术学院 University: Jiangsu Institute of Economic And Trade Technology 入学时间：2009年9月 Date of Enrollment: Sept.,2009 会计学基础 Fundamentals of Accounting 成绩：80 学分：2 Score：80 Credit：2 教材：会计学基础 Textbook: Fundamentals of Accounting 出版社：清华大学出版社 Press: Tsinghua University Press 《会计学基础》是会计学科的入门课程，是引导学生进入系统学习会计专业知识的大门。此课程是会计专业的一门专业必修课程，是将学科基础知识与基本实践技能相结合的专业入门课程，它面向会计工作的全过程和各岗位，对学生进行基本会计核算能力的培养，为学生搭建会计整体工作体系框架。 本书的主要内容是阐述会计学的基本理论、基本方法和基本操作技能，为后续课程的学习打下基础。通过学习了此课，明确了会计的基本职能，对象，任务，认识做好会计工作对于加强企业经济管理、提高经济效益的重要意义；理解了会计要素、会计科目、账户和记账方法（尤其是复式记账）的相关理论；掌握了会计凭证、账簿的基本内容和实务操作技能；掌握了会计记账方法在企业生产经营过程中核算的具体应用；理解了会计报表含义、结构，能够阅读和编制基本会计报表；明确了会计核算形式的种类和各种会计核算形式的账务处理程序；了解了会计工作的组织、内部管理的设置、对会计人员的要求和我国的会计法规制度体系等相关内容。 Fundamentals of Accounting are an introductory course in accounting subject. Its a intellectual gate open for student to learn Accounting systematically. This course is a required professional course for Accounting, combined with basic discipline knowledge and basic practical skills. It contains the whole process and posts of accountancy and cultivates students with basic accounting ability and builds overall system framework in accounting for students. The main content of this book expounds the basic theory, basic method and elementary operation skill and paves the way for subsequent course learning. Through learning this course, student can clearly know the basic function, target, task of accounting. A good cognition of accountancy is with great significance to strengthen enterprise economic managemen