《中级会计实务》教学大纲（Syllabus for intermediate accounting practice）.docVIP

《中级会计实务》教学大纲（Syllabus for intermediate accounting practice） Syllabus for intermediate accounting practice Applicable major: Accounting Major Category: correspondence Level: Undergraduate Class hours: 52 Self-study hours: 200 Outline description Teaching aims and requirements Intermediate accounting practice is the major course of accounting specialty. It is based on the study of accounting principles. Through this teaching, students can master the basic theory, basic methods and basic skills of intermediate accounting practice. To understand, operate, analyze, to enable students to have the ability to deal with the accounting business independently, to lay the foundation for the follow-up courses. At the same time, this course is a compulsory subject accounting occupation title examination, from the point of view of the professional courses in the teaching difficulty, difficulty of examination points strive to focus, to explain, to meet the needs of students examination. Two, the focus and difficulty of the curriculum The first chapter is general introduction Key points: accounting elements, accounting equation, basic premise of accounting and general principles of accounting. Difficulty: the difference between the accounting subject and the legal subject, and the concrete application of the general principles of accounting. The second chapter: receivables and prepayments Key points: accounts receivable, accounts receivable, bad debt losses, prepayments and claims receivable Difficulty: notes receivable discounted and accounting, accounting bills with interest in the final interest, commercial discounts and cash discount conditions should determine the amount of allowance for receivables and bad debt losses accounted for the sale and discount of receivable creditors rights. Third chapter inventory Key: valuation method to determine the concept, scope, and inventory accounting value, raw materials pricing according to the actual cost and planned cost accounting, pack