二、教学内容.doc

★二、教学内容2－3表现形式 2-3-1特色自编教材 百威公司电器股份有限公司2006年12月全套账务处理的答案在自编教材中。教材《会计学原理》已于2007年8月由科学出版社出版，虽然教材名字看不出职业特色，但其教学内容已经进行了职业教育改革。这项改革成果获得学院第一届教学改革成果二等奖。教材目录见2-3-4所附。 教材的改革内容对比如下： 新（教材）旧（理论）一、会计理论一、总论二、会计方法 二、账户与会计科目三、会计循环三、复式记账四、会计实务 四、工业企业账务处理五、会计报表五、会计凭证六、出纳岗位六、会计账簿七、制单岗位七、会计报表八、记账岗位八、账务处理程序九、会计主管九、企业会计准则2-3-2课件 为满足项目教学改革的需要，课程组已经重新制作课件，共36单元，能够布置课堂训练任务，引导学生在学中做，在做中学，并能及时总结工作过程知识。 2-3-3案例 本课程已开发三个教学案例，各案例的状态如下表所示： 序号公司名称时间状态适用范围1北京顺利服装厂账务资料04年10月-12月电子版学生自学参考，与财务会计衔接2百威电器公司账务资料06年12月教材基础会计教学3博韦贸易公司账务资料07年12月（1）电子资料（2）手工模板基础会计教学2-3-4习题 自编教材由四个部分组成，习题是其中的一部分，习题还附有参考答案。 附：教材目录 目 录 第一篇 会计理论与方法 第一章 会计理论·················································1 第一节 会计内涵与外延··········································1 第二节 会计要素················································9 第三节 会计准则················································15 第二章 会计方法···················??······························23 第一节 会计核算方法············································23 第二节 会计分析方法············································25 第三节 会计检查方法············································31 第三章 会计循环·················································40 第一节 会计科目与账户··········································40 第二节 借贷记账法··············································53 第三节 会计凭证················································64 第四节 会计账簿················································79 第五节 财产清查················································93 第六节 结账对账················································103 第七节 财务会计报告············································106 第二篇 会计实务 第四章 资金周转··················································126 第一节 资金筹集核算············································126 第二节 供应过程核算············································129 第三节 生产过程核算············································136 第四节 销售过程核算············································148 第五节 利润与利润分配核算······································156 第六节 资金退出核算······························