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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, b
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