《会计基础》教学大纲（Syllabus of the fundamentals of accounting）.docVIP

《会计基础》教学大纲（Syllabus of the fundamentals of accounting） The theory of basic accounting Teaching Syllabus The design and application of computerized accounting (three year college) The first part of the preparation of instructions (a) the nature of the course, purpose and mission This course is a professional course management class and economic class, basic theory, mainly introduces the basic methods and basic skills of accounting. Its task is to cultivate students with basic accounting professional knowledge, has certain accounting practice operation ability. By teaching the students to grasp the basic principle of accounting and basic knowledge; special methods of setting up accounts, double entry, fill and check the documents, registration books, property inventory, accounting statements, Accounting Master of accounting. Master of accounting vouchers accounting procedure, subject summary accounting procedure, summary voucher accounting procedure. Study of Finance and economics courses for students to form a comprehensive occupation ability and to lay a good foundation for learning. (two) the basic requirements of the curriculum teaching In clarifying the basic theory knowledge and basic methods at the same time, pay attention to the theory with the practice and application of the heuristic teaching. To strengthen students basic skills training, training students to establish correct occupation ethics, to guide the students under the condition of market economy, independent thinking on accounting problems, to cultivate students ability to analyze and solve problems. (three) class distribution Chapter Content of courses The theory of teaching Remarks One With the basic theory of accounting post Four Two Accounting elements and accounting equation Four Three The principle of accounting, accounts and bookkeeping Ten Four The application of the double entry bookkeeping system Twenty-four Five Fill in and audit the accounting voucher Four Six Set up and register the acc