首页 五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college)

五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college)

举报
开通vip

五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college)五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college) 五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college) Documents from the network, I collected, finishing, and if there are omissions, errors, but also please cor...

五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college)
五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college) 五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college) Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me! Ulanqab Vocational College Basic accounting Teaching program Compiling Liang Jinhua Teaching and research section audit Wang Suqin Department reviews Wang Chunxia Department of economics and management, Wulanchabu Vocational College Ulanqab Vocational College Syllabus for basic accounting I. instructions (1) curriculum Fundamentals Course Name: basic accounting courses: required courses Class hour: 18 * 6 class unit: Department of economics and management Basic accounting is the basic course of accounting major. It mainly introduces the basic theory, basic methods and basic skills of accounting The time courses and students following courses arrangement based on the relative independence and the teaching content, the course mainly introduces the accounting basic theory, basic methods, basic skills and industrial enterprises in the economic activities in the specific application The purpose is to let students master the basic theory, basic methods and basic skills of accounting, and be able to use them to solve some practical problems, and lay a good foundation for further study of professional knowledge (two) teaching objects Accounting computerization specialty (three) teaching purpose; The purpose of this course is for beginners to master the basic theory, basic methods and basic operation of accounting technology and accounting professional learning cost accounting and financial accounting, follow-up courses to lay a solid foundation, to various sections of the basic purpose of students training in accordance with the subject to be arranged, in depth interpretation of content and as far as possible to consider the needs of different levels. (four) teaching ideas The basic idea of the curriculum teaching: to strengthen the cultivation of students' practical ability and the basic theory expounded on (five) basic teaching requirements; Not rigidly adhere to the daily teaching form, can not be simply according to the teaching plan and teaching arrangement, according to the students with the development of accounting subject, adjust the teaching schedule at any time, as With students can attract students in the form of teaching, and strive to interact with students and more exchanges, allowing students to study independently (six) the content of this course and the relation and division of labor with other courses This course is the basic course of accounting specialty, which has both specific theoretical system and strong practice The main contents of this course include: (1) the basic theoretical knowledge of accounting, such as accounting meaning and its functions and objectives, accounting elements and accounting equation, accounting assumptions and accounting principles; (2) the basic accounting methods, such as setting the account, double entry bookkeeping, accounting vouchers, accounting books, cost calculation, property inventory and prepare financial reports; (3) the basic methods of accounting, such as accounting vouchers, accounting books and audit methods of registration method, accounting statement compiling method, property checking method and cost calculation method; (4) the basic knowledge of accounting management, such as accounting organizational procedures, accounting work organization etc. This course is a basic course of accounting specialty. It is the starting point for students to learn accounting knowledge, and the following courses are financial accounting and cost accounting (seven) the emphasis and difficulty of the teaching content; Key points: basic knowledge of accounting; basic methods of accounting; basic technical methods of accounting; basic knowledge of accounting management Difficulties: the basic methods of accounting and the application of accounting methods (eight) exercises, exercises and assignments Basic accounting is a course with strong theory and requires students to do more work. It is the basis of learning other accounting courses Teachers are required to organize the classroom teaching process, should be the basic method focuses on the basic theory of accounting, accounting and basic methods, and homework in time according to the teaching schedule, arrange a certain class of organizing classroom exercises (nine) examination methods and instructions: Although this course is a course that emphasizes both theory and practice, considering the specific circumstances, and with many practical knowledge in the theoretical examination, it can reflect the students' mastery of the situation, so the theoretical examination method is generally adopted The results of curriculum assessment (final grades) from the assignments (more than 10 times, accounting for 10%) and test (a total of 2 times, accounting for 10%) and final exam (80%). Normal assignments refer to the completion of classroom (after) assignments Learning attitude includes classroom questioning, after-school communication, class attendance, lectures, etc. The final exam examination method for written examination: examination time is 90 minutes, 100 points, accounting for 80% of the total score of the course, It mainly includes cloze questions, individual choice questions, multiple choice questions, judgment questions, entry questions and calculation questions (ten) teaching materials and main reference books: Book: "basic accounting" editor: Fan Xingjian Xiong Zheling Higher Education Press Reference book: Basic Accounting: Zhang Yusen, Chen Weiqing, higher education press "Basic accounting" editor: Guo Huiyun, Dongbei University of Finance and Economics press "Basic accounting" editor: Chen Guohui, Chi Xusheng, Dongbei University of Finance and Economics press "Accounting theory" editor: Wei Minghai, Gong Kaisong, Dongbei University of Finance and Economics press "Dictionary of accounting" edited by Yu Wenqing Lixin Publishing House Basic accounting teaching reference book: Zhang Yusen, higher education press Accounting standards for enterprises 2006, Ministry of finance of the People's Republic of China "Enterprise accounting standards - Application Guidelines" formulated by the Ministry of finance of the People's Republic of China The enterprise accounting system was formulated by the Ministry of finance of the People's Republic of China "Small business accounting system" formulated by the Ministry of finance of the People's Republic of China "Accounting basic work norms", Ministry of finance of the People's Republic of China formulated "Accounting block case management measures" formulated by the Ministry of finance of the People's Republic of China (eleven) the outline features The teaching contents based on accounting professional requirements of the syllabus, including learning the basic theoretical knowledge required to master the basic accounting; accounting methods; basic accounting methods; basic knowledge of accounting management The traditional teaching method of breakthrough in teaching methods, according to the teaching content of the modern teaching methods into the classroom, and the use of "teaching method" and "case teaching method", "practical", "classroom discussion method" and "practice law" flexible methods, pay attention to the cultivation of the students' interest in learning, thus improving the quality of teaching Two, outline text (a) summary of teaching schedule; The basic accounting course module is arranged for 18 week teaching time, 6 hours per week, a total of 108 hours The specific hours are assigned as follows Chapter number Course content teach Total One General Twelve Twelve Two Basic norms of accounting Six Six Three Account, account Four Four Four Double entry accounting Twelve Twelve Five Accounting voucher Ten Ten Six Accounting books Ten Ten Seven Enterprise basic business accounting Twenty-four Twenty-four Eight Cost calculation Six Six Nine physical inventory Six Six Ten Classification of accounts Four Four Eleven Accounting statements Six Six Twelve Accounting procedure Eight Eight Total One hundred and eight One hundred and eight (two) curriculum content and outline: Chapter 1: general introduction On the teaching content. 1. accounting summary 2. accounting elements According to the teaching goal. 1. master the concept, characteristics and basic functions of accounting 2. know the main content of accounting 3. know the concept of accounting elements 4. master the elements of accounting "The focus of teaching. 1., the concept of accounting, characteristics, basic functions 2. accounting elements 3. accounting equation The second chapter: basic rules of accounting 1. accounting premise 2. general principles of accounting According to the teaching goal. 1. understand the concepts and functions of accounting assumptions 2. master the basic content of accounting assumptions 4. basic premise of accounting "The difficulty of teaching. Basic premise of accounting The third chapter: accounting items and accounts On the teaching content. 1. accounting 2. account "The purpose of teaching. 1. accounting 2. master the setting and classification of accounting items 3. understand the levels of accounting and their relationships 4. understand the concept of accounts 5. understand the role of account settings 6. master the relation and difference between account and accounting 7. master the basic structure of the account "The focus of teaching: 1. accounts and account concepts 2. accounting and account of the connection and difference 3. classification of accounts 4. the basic structure of the account "The difficulty of teaching: Account structure The fourth chapter: double entry accounting On the teaching content. Double entry bookkeeping and debit Book Accounting "The purpose of teaching. 1. understand the meaning of accounting methods 2. master the concept and characteristics of double entry bookkeeping 3. master the principle of double entry bookkeeping 4. understand the concept of debit and credit bookkeeping 5. master the characteristics of debit and credit bookkeeping 6. master the account structure of debit and credit bookkeeping Seven Master the method of compiling accounting entries under debit and credit accounting 8. understand the concept of trial balance 9. understand the basis for trial balance "The focus of teaching. 1., the concept and characteristics of debit and credit bookkeeping 2. account structure of debit and credit bookkeeping 3. the preparation of accounting entries under the debit and credit accounting system 4. the meaning and function of trial balance and the preparation of trial balance "The difficulty of teaching. Specific application of debit and credit bookkeeping The fifth chapter: accounting voucher On the teaching content. 1., the significance and types of accounting documents Fill and check the original documents 2. Fill and check the 3. accounting voucher 4. the transfer, binding and safekeeping of accounting documents "The purpose of teaching. 1. understand the concept and significance of accounting documents 2. master the original documents, accounting documents and specific classification of the concept 3. understand the basic contents of original vouchers and accounting vouchers 4. to master the original vouchers required 5. to master accounting vouchers requests 6. master in various methods of accounting voucher 7. knowledge of original vouchers and vouchers 8. understand the concepts and procedures of accounting voucher delivery 9. master the binding method of accounting documents 10. master accounting vouchers should pay attention to the problem of accounting documents and the custody of the years "The focus of teaching. 1. the concept and classification of original vouchers and accounting vouchers 2. original documents and accounting vouchers requests Fill in the 3. methods of accounting voucher 4. binding of accounting documents "Teaching and training. 1. accounting vouchers 2. binding of accounting vouchers "Teaching methods. To strengthen students' practical operation in the category and fill in accounting vouchers at about The sixth chapter: accounting books On the teaching content. 1., the significance and types of books 2. establishment and registration of books 3. correction method of wrong account 4. reconciliation and check-out "The purpose of teaching. 1. understand the concept of accounting books 2. understand the role of accounting books 3. master the classification of accounting books 4. understand the accounting book opening, registration rules 5. master journal, general ledger, subsidiary ledger, setting and registration method of auditing 6. understand the main points of the parallel register of the general ledger and subsidiary ledger 7. knowledge of general ledger and subsidiary ledger 8.. Master the method of finding and correcting wrong accounts 9. understand the concept of reconciliation and invoicing 10. master the content and method of reconciliation 11. master the checkout method "The focus of teaching: 1. the concept and classification of books 2. establishment and registration method of account books 3. parallel registration of general ledger and subsidiary ledger 4. error check and correction method 5. content and method of reconciliation 6. checkout method "The difficulty of teaching: Correction method of wrong account "Teaching and training. 1. registration of accounting books 2. correction of wrong account "Teaching methods. Multimedia teaching is used when accounting books are registered The seventh chapter: enterprise basic business accounting On the teaching content. 1. accounting basis 2. accounting for capital raising 3. supply process accounting 4. accounting of production process 5. sales process accounting 6. accounting for the formation and distribution of profits "The purpose of teaching. 1. understand the basic concepts of accounting processing 2. master the concept and core content of accrual basis 3. understand the concept and core content of cash basis 4., understand the industrial enterprises to raise funds, supply process, production process, sales process, profit formation and distribution of the main content of accounting 5. understand the purpose and structure of each accounting account 6. master the accounting methods of economic transactions 7. grasp the contents of cost calculation 8. understand the difference and relation between cost and cost 9. grasp the contents of purchasing cost and product manufacturing cost 10. master the basic calculation method of purchasing cost and product manufacturing cost "The focus of teaching. 1. the accounting treatment of accrual basis and cash basis and their similarities and differences 2. use and structure of accounting accounts 3., enterprises to raise funds, supply process, sales process, profit formation and distribution process of economic business accounting methods 4. calculation of purchasing cost and product manufacturing cost "The difficulty of teaching. Use and structure of accounting accounts The eighth chapter: cost calculation On the teaching content. 1. cost calculation procedure 2. cost calculation methods The ninth chapter: property inventory On the teaching content. 1., the significance and types of property inventory 2. inventory system of property inventory 3. organization and method of property inventory 4. disposal of property inventory results "The purpose of teaching. 1. understand the concept of property inventory 2. understand the role of property inventory 3. master the types of property inventory Four Understand the concept of inventory system 5. master the characteristics, advantages and disadvantages of the perpetual inventory system and the physical inventory system 6. master the characteristics of various valuation methods in property inventory 7. understand the preparation of property inventory 8. understand the inventory method of all kinds of property and materials 9. master the bank balance adjustment form 10. understand the procedure of property inventory 11. master the use, structure and detailed account settings of the accounts payable for disposal of property damage 12. master the accounting treatment of property inventory "The focus of teaching. 1., the concept of property inventory, significance, classification, scope 2. the meaning, distinction and relation of "perpetual inventory system" and "on spot inventory system" 3., the specific method of property inventory 4., the property inventory results of the business processing methods and accounting methods "The difficulty of teaching. 1. meaning and difference of "perpetual inventory system" and "on spot inventory system" 2. bank balance adjustment sheet 3. accounting method of property inventory results The tenth chapter: classification of accounts 1. accounts are classified by purpose and structure The eleventh chapter: accounting statements On the teaching content. 1. summary of accounting statements 2. balance sheet 3. profit statement 4. analysis of accounting statements "The purpose of teaching. 1. understand the concept of financial accounting reports 2. understand the role of financial accounting reports 3. master the types of financial statements 4. understand the basic requirements for preparing financial statements 5. understand the concept of balance sheet and income statement 6. understand the role of balance sheet and income statement 7. master the structure of balance sheet and income statement 8. proficient in the preparation of balance sheet and profit statement 9. understand the concept of accounting statement analysis 10. understand the significance of accounting statement analysis 11. master the content of accounting statements and related indicators "The focus of teaching. 1. requirements for the preparation of financial statements 2. method of compiling balance sheet and profit statement 3. content and method of financial statement analysis "The difficulty of teaching. 1. method of compiling balance sheet and profit statement 2. methods of financial statement analysis The twelfth chapter: accounting procedure 1., accounting documents, accounting procedures 2. subjects summary, accounting procedures 3. summary of accounting documents, accounting procedures Syllabus for basic accounting One First pages, 13 Pages
本文档为【五年制大专《基础会计》教学大纲(Syllabus of basic accounting for five year junior college)】,请使用软件OFFICE或WPS软件打开。作品中的文字与图均可以修改和编辑, 图片更改请在作品中右键图片并更换,文字修改请直接点击文字进行修改,也可以新增和删除文档中的内容。
该文档来自用户分享,如有侵权行为请发邮件ishare@vip.sina.com联系网站客服,我们会及时删除。
[版权声明] 本站所有资料为用户分享产生,若发现您的权利被侵害,请联系客服邮件isharekefu@iask.cn,我们尽快处理。
本作品所展示的图片、画像、字体、音乐的版权可能需版权方额外授权,请谨慎使用。
网站提供的党政主题相关内容(国旗、国徽、党徽..)目的在于配合国家政策宣传,仅限个人学习分享使用,禁止用于任何广告和商用目的。
下载需要: 免费 已有0 人下载
最新资料
资料动态
专题动态
is_882336
暂无简介~
格式:doc
大小:57KB
软件:Word
页数:0
分类:
上传时间:2018-11-17
浏览量:20