Basic Accounting

Basic Accounting is an introductory course for accounting majors, which cultivates the professional abilities of accounting positions (groups). This course introduces the most basic professional activities and work processes of accounting skills, enabling students can understand the basic theoretical knowledge of accounting. Based on the accounting process, the teaching content is set up according to the accounting professional cognitive rules, setting up accounts--double entry bookkeeping--filling and reviewing accounting vouchers--registering accounting ledgers--cost calculation--property inventory--preparing financial statements. As a fundamental professional course, it is is the foundation for learning subsequent professional courses such as Financial Accounting, Cost Accounting, Management Accounting, Financial Management, and Audit. At the same time, as a bilingual course, this course is equipped with Chinese and English versions, seamlessly connecting language learning and professional skills. the Belt and Road countries to study independently.