会计学讲义讲座（Lectures on Accounting）.docVIP

会计学讲义讲座（Lectures on Accounting） This article is contributed by lichong364 Principles of accounting, lecture notes, accounting principles are basic courses in accounting. Accounting principles are the basic courses in accounting. Through the course of learning, so that students can grasp the account, through the course of study, students can grasp the accounts, debit and credit, fill in the audit and accounting vouchers, debit and credit method, fill in and audit the accounting documents, registration books, note books, accounting forms and other basic theories and methods for learning and business accounting method, lay the foundation for the study of enterprise accounting, financial management and other courses. The course lays a good foundation. Total class hours: total hours: 54 closed volumes examination (teaching examination separation) closed examination (teaching test separation) The first chapter is general introduction (3 hours) Key points: accounting objects and accounting elements, Section 1, accounting generation and development The emergence and development of Accounting - accounting is a management activity associated with the production of human activities. The primitive society: early, intermediate stage, the slave society: our official; the spring and Autumn period, with in and out as symbols or property accounting records. Long feudal society: accounting has made great strides in development. (1) in the Tang and Song Dynasties, accounting monographs appeared. In the year 827, the big country and Wei chu-hou as a total of twenty volumes, is Chinas earliest accounting books; in 1007 three, the Secretary Ding Wei editor Jingde accounting record; Song Gaozong taifusi dedicated audit department, this is the founding of our country set up accounting and auditing institutions the. The application of the four column accounting method in the Song Dynasty is a relatively scientific and perfect way for Chinese accounting methods in china. Old pipe + new charg