《基础会计》课程教学大纲.pdfVIP

课 程 教 学 大 纲 课程编号： 086201 课程名称： 基础会计 目 录 一、课程定位 ·····························································································4 （一）课程性质····················································································4 （二）课程在专业培养过程的作用····························································4 （三）课程与其他相关课程的关系····························································4 二、教学目标 ·····························································································4 （一）知识目标····················································································4 （二）能力目标····················································································4 （三）素质目标····················································································5 三、教学中应注意的问题··············································································5 四、教学课时分配表····················································································5 五、考核方式 ·····························································································6 六、教学内容 ·····························································································6 第一章 总论······················································································6 第一节 会计的含义、职能和目标 6 第二节 会计对象和会计要素 7 第三节 会计核算的基本准则 7 第四节 会计方法 8 第二章 会计处理方法··········································································8 第一节 会计确认 9 第二节 会计计量 9 第三节 会计记录 10 第四节 会计报告 10 第三章 会计科目与账户······································································11 第一节 会计科目 11 第二节 会计账户 11 第四章 复式记账···············································································12 第一节 复式记账原理 12 第二节 借贷记账法 12 第五章 账户和借