基础会计学 Fundamental Accounting 课程概述： “基础会计学”是财务管理专业和经济学专业的专业课程，学习好该课程可为学生学习后续课程及相关其他专业课程奠定良好基础。该课程主要对基础会计学的基础知识作了介绍，具体内容包括借贷复式记账法与会计业务循环、企业基本经济业务的核算、制造业企业主要经济业务的核算、账务处理程序、会计核算组织与规范等。 Brief Introduction: The courseFundamental Accounting is a major required course for the undergraduates majoring in financial management and economic，mastering this course can help the students lay the solidfoundation oflearning the latter courses and other relevant major subjects.The course mainly introduces the basic accountingknowledge of the fundamental accounting, which includes debit-credit double entry bookkeeping, accounting cycle,checking of basic economic business in enterprises,checking of main economic business inmanufacturing,账务处理程序、会计核算组织与规范这两个是在不会。 课程目标： 1.掌握会计核算的基本理论，基本方法 2.掌握会计核算的组织程序，会计核算的载体。 3.掌握借贷复式记账法的原理和方法 4.掌握会计凭证 1.Master the fundamental methods and theories of accountingverification. 2.Master the procedure and the of accounting 3.Master the theories and methods of debit-credit double entry bookkeeping. 4.Master accounting documents. 参考教材： 任永平《基础会计学》立信会计出版社，2010年3月出版 Reference Book: RenYongping,Ed. Mar. 2010, FundamentalAccounting, Lixin Accounting Publishing Press. 本文来源：https://www.wddqw.com/doc/a7400bc79d3143323968011ca300a6c30c22f133.html