《基础会计》课程教学大纲（Syllabus of basic accounting course）.docVIP

《基础会计》课程教学大纲（Syllabus of basic accounting course） Syllabus of basic accounting course Formulated in 2013, revised annually Course Name: basic accounting /basic accounting Class: Basic Courses Starting school: Department of accounting, city heating Department Subject: first year of accounting major Class hours: 60 hours, of which the number of teaching hours 56 Selected materials: basic accounting, Chen Guohui, Dalian, Dongbei University of Finance and Economics press, 2010. Reference books: basic accounting, Zhang Jie, Beijing, Renmin University of China press, 2010. Curriculum overview: This course is a basic course in accounting and a required course for other majors. The course has both specific theoretical and methodological system and strong technical and practical characteristics. The main contents of this course include: (1) the basic theory of accounting knowledge, such as the meaning and purpose of accounting; accounting object, accounting elements and accounting equation, accounting assumptions and accounting information quality requirements; (2) the basic accounting methods, such as account settings, double bookkeeping, accounting vouchers, accounting books cost calculation and inventory of property and preparation of financial reports; (3) the basic methods of accounting, such as accounting vouchers, accounting books and audit methods of registration method, accounting statement compiling method, property checking method and cost calculation method; (4) the basic knowledge of accounting management. Such as the accounting procedure, accounting system and accounting work organization. Teaching purpose: The purpose of this course is to enable beginners to master the basic theory of accounting, basic method and basic operation technology, lay a solid foundation in learning financial accounting, management accounting and cost accounting professional course for accounting major students, various sections of the basic training objectives in accordance with the