基础会计讲义（Basic accounting handouts）.docVIP

基础会计讲义（Basic accounting handouts） The first chapter is general introduction In this part the exam scores high, questions have multiple choice, multiple choice questions to determine the problem, in general scores between 12-20. Section 1 Accounting summary I. The concept and characteristics of accounting 1. the emergence and development of accounting Far away in the Western Zhou Dynasty was established for court officials: our income tax, the Song Dynasty in China at the beginning of the emergence of the four list: old pipe + new - fired = really. In Ming Dynasty, with the development of commodity economy, began to use the currency measurement of income and expenditure, the Qing Dynasty, the emergence of Longmen will be divided into accounts, accounts, payment and deposit, the year-end, and will pay the deposit and comparison, comparison, determine the profit and loss, known as the closure of the door The west, in thirteenth Century, Italy bank records, began to borrow and loan principal registration of creditors rights and debts, which laid the foundation for the modern accounting credit bookkeeping method. 1494 Italy mathematician Luca Palmer? Joe Lee (LUCAPACIOLi) published the arithmetic, geometry, and the proportion of general one book, the double entry bookkeeping, and has been popularized in Europe and around the world, the beginning of the modern history of accounting. Therefore, Luca Palmer is called the father of modern accounting. Therefore, accounting is a product of the development of human society to a certain historical stage, it is produced and developed and perfected with the development of productive forces and management. 2. accounting definitions In ancient times, accounting was regarded as a monthly plan, and the total cost at the end of the year was meeting. Now the definition of accounting is also different. In our opinion, accounting is a kind of economic management work, which takes currency as the main measurement unit, reflects and supervi