《基础会计》实训大纲(国外英文资料).docVIP

《基础会计》实训大纲(国外英文资料) Long time no upload documents, recently found a few good documents, upload up, and share with you Basic accounting training program I. training purpose Basic accounting is the basic course of Finance and economics major It is also a technical and applied subject Through this training To enable students to master and use the method of setting up accounts Application of debit and credit accounting Fill in and audit the accounting voucher Special accounting methods such as registering accounting books and preparing basic financial statements It is also the basic knowledge and basic skills required to learn the follow-up courses of accounting major Module training through an example of an economic transaction Proficient in the preparation of accounting vouchers The registration of accounting books and the preparation of income statement and balance sheet Two, training content In 1, the original documents and audit In 2, the audit and accounting vouchers 3, the preparation of the summary of subjects 4. Journal entries 5, the bank balance adjustment sheet 6. Registration of subsidiary ledger books 7. The registration and checkout of the general ledger books 8, the preparation of accounting statements Three, assessment methods and standards (I) examination methods: Open examination (two) examination standard: 1, accurate fill in the original certificate 2, accurate fill accounting vouchers 3. Set up and register cash journal and bank journal 4 、 accurately setting up and registering all kinds of subsidiary ledger 5. Set and register the ledger accurately 6, accurately prepare the balance sheet 7, accurately prepare income statement Fill in and audit training vouchers I. training purpose: The original certificate is filled in or made in the economic business occurs Used to demonstrate the occurrence or completion of an economic business A written statement as a basis for keeping accounts Original documents are the source of economic activities It is also