借贷记账法 - 经济与管理学院(Debit and credit bookkeeping - School of economics and management).doc 13页

  • 3
  • 0
  • 0
  • 约1.04万字
  • 2018-06-13 发布

借贷记账法 - 经济与管理学院(Debit and credit bookkeeping - School of economics and management).doc

文档工具:
    1. 1、本文档共13页,可阅读全部内容。
    2. 2、本文档内容版权归属内容提供方,所产生的收益全部归内容提供方所有。如果您对本文有版权争议,可选择认领,认领后既往收益都归您。
    3. 3、本文档由用户上传,本站不保证质量和数量令人满意,可能有诸多瑕疵,付费之前,请仔细先通过免费阅读内容等途径辨别内容交易风险。如存在严重挂羊头卖狗肉之情形,可联系本站下载客服投诉处理。
    4. 文档侵权举报电话:19940600175。
    借贷记账法 - 经济与管理学院(Debit and credit bookkeeping - School of economics and management) The third chapter is the principle of double entry bookkeeping First, the teaching purpose and requirements of this chapter This chapter describes the basic theory and method of accounting bookkeeping method, characteristics of learning this chapter requires students to understand the double entry, focus on the mastery of debit and credit accounts, all kinds of symbol structure, accounting rules and trial balance. Two, the main content of teaching Section 1 the principle of double entry bookkeeping Second section debit and credit accounting method Three, the focus, difficulties and requirements for students The key and difficult part of this chapter is the structure, entries and trial balance of account under debit and credit bookkeeping. Through the study of this chapter, students are required to master debit and credit bookkeeping. Four. Major foreign language vocabulary 1, double entry bookkeeping double bookkeeping 2, debit and credit bookkeeping method debit-credit bookkeeping 3, accounting entries accounting entry 4, trial balance trial balance 5, T shape account T-account 6, debit debit side 7, credit credit side 8, debit balance debit balance 9. Credit balance credit balance Five, auxiliary teaching (blackboard writing, multimedia courseware) Six. Review the reference questions 1. What is double entry bookkeeping and debit and credit bookkeeping? 2, what is the bookkeeping rule of debit and credit bookkeeping? 3. Master the structure of account under debit and credit bookkeeping. 4. What is the accounting entry? What are the accounting entries?. 5, debit and credit accounting method of trial balance method, the two, please briefly explain. Seven. Reference materials 1. Elementary accounting. Renmin University of China press 2. Accounting principles. China Finance & Economics Press 3. Principles of accounting. Fudan University press 4. Accounting. China times economic press 5,

    文档评论(0)

    • 内容提供方:zhangningclb
    • 审核时间:2018-06-13
    • 审核编号:8062073037001110

    相关文档

    相关课程推荐