【专业基础必修课】基础会计

2018年09月05日
课程代码:21130053
课程名称基础会计
Fundamental Accounting
开课学院部、中心):会计学院
课程性质 专业基础必修课      学分数3
总学时:   54       讲授学时:  54        实验学时:0
预修课程:
课程主要内容:
    基础会计为会计学专业的学科基础必修课。本课程主要阐述财务会计的基本原理、基本技术和基本方法。其主要内容包括:总论、会计要素与会计等式、会计核算基础、账户与复式记账、制造业企业主要经济业务核算、会计凭证、会计账簿、财产清查、财务会计报告等。
    Fundamental Accounting is the compulsory course of accounting specialty. This course mainly describes basic theory of financial accounting, basic technology of financial accounting and basic method of financial accounting. The main contents include pandect, accounting elements and accounting equation, accounting basis, account and double entry, accounting for the main business transactions of manufacturing enterprise, accounting voucher, accounting book, property checking and financial accounting report
修读对象及要求
会计学本科大一学生