會計學課程教學大綱

1、Subject n ame課程名稱In formatio nSubject Descripti on 課程描述ResourcesPrescribed Resources指定資源Prin ciplesof Acco un ti ngCourse Code: 01510105Course Type：RequiredCredit:3This course is desig ned for freshme n of Prin ciples of Acco un ti ng,The students will have the general view of accounting principle a

2、nd operation, and accounting fields through study ing this course. In additi on, this helps to establish a basic kno wledge framework for the follow-up courses and lay the foundation for future learning and scientific research.ORESRIBED TEXT :規(guī)定教材Basic accounting,Zhu Xiaoping , Renmin University of

3、China Publishing House,2012.This text is available from the Un iversity Bookshop.Refere nee books:參考書Principles of Accounti ng, John J.Wild, Renmin University of China Press,2009.Principles of Accounting, James M.Reeve, Carl S.Warren, Renmin University of China Press,2010.Esse ntials of Acco unting

4、(The nth Editi on ),Lcilic K.Brit nor,Robert N. An tho ny ,Qi nghuau niversity Press ,2010Assessment 評價ExamTaskOrdi nary examFi nal Exam最終成績Weight 比重30%70%Date日期Week1to15Exam Week考試周Lear ning Outcomes 學習成績100All TopicsWeekly and Topic Outli ne周計劃和內(nèi)容大綱Week/Module 周Topic 內(nèi)容主題Week 1Acco unting TheoryWe

5、ek 2Acco unting Eleme ntsWeek 3Acco unting Acco untsWeek 4Meaning of Debit and CreditWeek 5Applicati on of debit and creditWeek 6Applicati on of debit and creditWeek 7Applicati on of debit and creditWeek 8Applicati on of debit and creditWeek 9Acco unting Docume ntsWeek 10Acco un ti ng BooksWeek 11Pr

6、operty inven toryWeek 12Acco unts process ing proceduresWeek 13Finan cial Stateme ntsWeek 14Finan cial Stateme ntsWeek 15Final examDescription 提要簡述Introduction to the development, connotation and application ofAcco un ti ngAcco un ti ng Eleme nts an dAcco unting Equati onAccounts and their structure

7、、classificationThe rules of Meaning of debit and credit, Accounting entries ;parallel registrati on of gen eral ledger and subsidiary ledgersAcco un ti ng of Raise funds bus in ess ang Procureme nt Busin essAcco un ti ng of Product ion bus in essAcco un ti ng of SalesAccounting of ProfitOriginal documents、Accounting vouchersThe kings of Accounting Books,The set-up of books ,The registration rules of booksThe types and methods of Property nven tory, Acco unting treatme ntAcco unting vouchers han dler Summary Table acco unt han dler,a n