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Accounting System Design
Courses Outline
1.Course basic information :
Course Code: 8501007021
Course Title: Accounting System Design
Department: Department of AccountingCourse Type: Elective
Prior to Courses: Fundamental Accounting, Financial Accounting, Cost Accounting, Management Accounting
Credit: 2
Class Periods: 34 classes, Including: 24 theoretical teaching classes and 10 practice teaching classes
Course Book: Yuchangchun,《Accounting System Design》《Accounting System Design》
Lifengming, 《Accounting System Design》
Lizelan, 《Accounting System Design》’en ,Xujianxin,《IInternal ontrol System of Modern Enterprise》,
Chapters Content Chapter1
1.1
1.2
1.3
1.4 Introduction
Significance and role of accounting system
Task of accounting system design
Design of the internal control system
Design of accounting bodies and accounting personnel Chapter2
2.1
2.2
2.3
2.4 Design of accounting financial organization and records management
Design of accounting financial departments
Design of accounting financial posts
Accounting financial organization, design of specific posts and appointment of accounting personnel
Design of accounting records management Chapter3
3.1
3.2
3.3
3.4 Design of accounting courses
Significance and principles of design of accounting courses
Accounting procedures and methods of design of accounting courses
Design of instruction of accounting courses
Combination of accounting courses and internal control Chapter4
4.1
4.2
4.3
4.4 Design of accounting documents
Significance and principles of design of original accounting documents
Accounting procedures and methods of accounting voucher design
Accounting documents cases
Transmission procedure and storage of accounting documents Chapter5
5.1
5.2
5.3
5.4 Design of the accounting books
General method of books design
Design of journal books
Design of category books
Design of reference books Chapter6
6.1
6.2
6.3
6.4 Accounting treatment program design
Bookkeeping of accounting procedures
Su
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