The principles of accounting, Lesson 72 hours, in a semester. Basic accounting is economic discipline each professional compulsory courses. Through this course of study, students can completely understand and grasp the basic principle of accounting, the basic method and the basic skill, for subsequent specialized course of study to lay the foundation. The main contents of the course, the concept of accounting, object, function, method and accounting tasks, Accounting and account, Double entry bookkeeping method and principle, lending account comparison relationship and accounting entries, Accounting recognition and measurement, assets, and
revenues, expenses, costs, profit, liabilities, and owner's equity of the recognition and measurement, The significance and function of accounting vouchers, original vouchers and accounting vouchers, account vouchers transfer and storage, Accounting Settings and registration, the journal, ledger books, subsidiary ledger, the trial and error correction accounted for, His thin checkout and reconciliation, The significance of a property inventory, types and inventory system, method and result of processing property inventory, Accounting statement compiling, the balance sheet and the statement of the structure, content and methods of accounting statements, the disclosure of the accounting statements and notes, submit for examination and approval; and Accounting cycle, the form of business accounting vouchers and accounting forms, collect summary subjects form of business accounting vouchers, The accounting standard system, the accounting law, accounting standards, accounting system, the accounting offices and accounting personnel, accounting computerization, etc. Subsequent courses: financial accounting, cost accounting, management accounting, financial management, etc.
The statistics" Class hours, is a term of 90. Main contents: the course of study and statistical methods, statistical basic categories of statistics, the organization and management, statistical survey of meaning and types, statistical survey scheme, statistical survey methods, statistical significance and contents of statistics, statistical distribution, grouping, statistics, gross index, relative index and average instructions, mutation index, index of application, the meaning and content of sampling inference, the sampling error, sampling estimation approach, sampling design, organization of hypothesis test and assumptions, and hypothesis testing methods and inspection, the inspection and the rank of species, and relevant related chart and correlation coefficient, regression analysis, the index of species, significance and comprehensive index and average index, factor analysis, index series, dynamic sequence of meaning and type, level of development index, the phenomenon of the speed of development index, the phenomenon of the trend of analysis, the phenomenon of the concept and the comprehensive analysis of the statistics, statistical comparison, general steps statistical evaluation.
The financial accounting, Class hours, is a term of 90. Financial accounting course is financial and accounting professional courses. Main contents: the course of basic theory of financial accounting, financial accounting standards and the recognition and measurement of financial accounting records and reports, accounting, banking, cash deposits of accounting, other monetary fund of accounting, Accounts receivable accounting, bad treatment, prepaid accounts receivable, the calculation of accounting, The classification and pricing and inventory stock of accounting, self-made purchased by processing and inventory, packing, low-value and perishable articles of accounting, inventory overage and dish deficient of accounting, The classification of foreign investment and valuation of the short-term investments, accounting and accounting of long-term investments, The classification and valuation of fixed assets, fixed assets, reduce calculation, fixed assets depreciation and repair of accounting, Intangible assets, deferred assets and other assets accounting, The classification of current liabilities and can determine the liabilities of accounting, or liabilities of accounting, Long-term liabilities and the characteristics of the classification, long-term loans payable, bonds accounted for the long-term account payable, other accounting of accounting, the capital of the accounting, capital reserve, surplus reserve of accounting and undistributed profit accounting, The business income of accounting and other business income accounting, cost accounting, total profit of accounting, The accounting profits allocation, Accounting statements and types, a balance sheet, an income statement and a cash flow statement compiling. First courses: basic accounting, etc.
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