旅游与饭店会计大纲（Travel hotel accounting program）.docVIP

旅游与饭店会计大纲（Travel hotel accounting program） Tianjin in 2009 from tourism and hotel accounting exam outline source: Tianjin Recruitment Information Network 2009/7/8 examination: Chinese education examination [] the first portal simulation examination video course name: Tourism and hotel accounting Course Code: 0700 The first part is about the nature and purpose of curriculum First, the nature and characteristics of the course This course is one of the specialized courses offered by the higher education self-study examination, tourism and hotel management major. It is an essential knowledge in the market economy, employed in the post of tourism and hotel management personnel. It is closely related to practical work, applied and technical courses. This course systematically introduces the assets, liabilities and owners equity confirmation and measurement of tourism and hotel business, income, expenses and profit indicators and financial accounting, the accounting information disclosure and analysis, in order to provide the basis for the decision of enterprise management. Two, the purpose and requirements of curriculum The curriculum is to enable candidates to master the basic knowledge of financial accounting; understand the financial accounting information generation and disclosure system; understand how to use financial accounting knowledge to correct business decisions in the operation and management of economic activities of enterprises, improve the economic efficiency of enterprises, risk management. Through the study of this course, the candidates are required to master the basic concepts, basic theories and basic methods of financial accounting. Define the meaning, recognition and measurement of the assets, liabilities, owners rights, interests, income, expenses and profits of an enterprise. Knowledge of major accounting systems and regulations. On this basis, it can carry out the simple processing of accounting information and understand and use the main financ