我写的课程描述大致这么长。
会计学
本课程是会计专业的入门课程。通过本课程的教学,使学生能够掌握会计核算的基本知识和基本方法,了解会计的基本理论,为其进一步学习专业课程打下良好的基础。本课程实务性较强,教学中应注意对学生基本技能的培养,特别课程核心是“凭证→账簿→报表”这个会计循环重点进行实验教学,注重技能的掌握与运用。循序渐进,由浅入深,可使学生完整的理解会计基本工作的全过程。
主要内容:
会计科目设立的原则和方法,会计账户的设立和运用,掌握借贷记账法理论基础:资产=负债+所有者权益
企业基本业务的核算,购进业务的核算,生产业务的核算,销售业务的核算,利润形成及分配业务的核算
会计凭证的填制和复核,以及会计凭证的传递和保管。重点掌握填制原始凭证和记账凭证的原则和方法。制定会计凭证的传递程序,规定其传递时间,合理地组织会计凭证传递
日记账,分类账,明细账,总账登记方法和原则;登记入账后的对账和结账
编制报表的准备工作:期末存货计价制度和方法;期末账项调整;编制工作底搞;对账和结账;财务清查的原则,方法以及财务清查结果的账务处理
财务会计报告的构成、会计报表的编制要求、资产负债表和利润表的结构、内容和编制方法、现金流量表的内容和编制方法,编制会计报表附注
记账凭证核算组织程序,科目汇总表核算组织程序,汇总记账凭证核算组织程序,日记总账核算组织程序,分录日记账核算组织程序
内部会计管理制度与内部会计控制建设,企业内部会计管理制度与内部会计控制建设的原则、内容和方法,理解设置会计机构的原则和会计人员的任职资格、职业道德和继续教育,以及会计档案的保存和销毁办法
Accounting Basis
This is an elementary course for accounting majors in management colleges. The course is made for students to comprehend fundamental knowledge and methods of accounting, so they can continue to learn other accounting courses. The course is quite practical, focuses on cultivating students’ basic skills, and pays special attention to a circulation “voucher→account book→accounting statement”, the core of the course. Proceeding step by step and from easy to difficult to enable students to get acquainted with the whole process of accounting. Main contents:
Setting principles and methods for account titles, setting and operation of accounts, and theoretical basis of debit-credit bookkeeping: Asset = Debt+ Owner’s Equity
Accounting of enterprise basic businesses, of purchasing, of production, of sales, and of profit generation and distribution.
How to fill out, check, transfer and keep accounting vouchers. Focus on principle and method of filling raw voucher and account title voucher. Relaying procedure of accounting voucher. Setting relaying time and arranging relay efficiently
Bookkeeping procedures, journal, ledger account, subsidiary ledger, combination statement ,total accounts registration method and principles, registered accounts checking and settlement
Prepare for financial statement: term-end bail pricing system and method, term-end account subject adjustment, working paper making;Checking and settlement, accounting checking principles and method, accounting treatment for checking result
Financial accounting report construction, accounting statement making requirement, balance sheet and profit construction, content and making method, statement of cash flow content and making method, accounting statement making appendix
Procedure of accounting voucher checking, chart of account checking procedure, combination accounting voucher checking procedure, combination journal checking procedure, accounting entry journal checking procedure
Internal accounting administration system and control, company internal accounting administration setting principles, content, method, accounting organization setting principles, accountant qualification, professional morality and continuous education, accounting files keeping and destroying principles. |