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XuetangX

Elementary Accounting Practice (International Edition)

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Overview

"Primary; Accounting Practice" is the core course for accounting affairs majors and one of the compulsory subjects for the national primary accounting professional technical qualification examination.

This course is based on the outline of the National Primary Accounting Professional Technical Qualification Examination and adopts a project introduction and task driven teaching mode. It aims to serve students majoring in accounting affairs, big data and accounting, big data and auditing, big data and financial management, as well as social personnel who participate in the primary accounting qualification examination. The study of this course will help you master the basic theories, knowledge, and skills of accounting; Master the accounting processing and financial statement preparation requirements for various economic businesses of enterprises and administrative institutions, and cultivate the core literacy and operational ability required for accounting work.

The teaching team for this course consists of teachers from the Department of Economics and Trade of Anhui University of Technology and enterprise experts. The team members include provincial teaching stars, senior lecturers, professional leaders, and backbone teachers. Double qualified teachers account for 86%, with a reasonable age structure and rich teaching experience.



 

Syllabus

  • Project Ⅰ Overview
    • Course promotional film
    • Task 1 Accounting concepts, functions, and objectives
    • Task 2 Basic Accounting Assumptions and Basis
    • Task 3 Accounting Information Quality Requirements
    • Task 4 Accounting Professional Ethics
    • Task 5 Fundamentals of Internal Control
  • Project II Accounting Basis
    • Task 1 Accounting Elements and Their Recognition and Measurement
    • Task 2 Accounting subjects and debit and credit bookkeeping method
    • Task 3 Accounting vouchers and accounting books
    • Task 4 Physical Inventory
    • Task 5 Accounting processing procedures
    • Task 6: Fundamentals of Cost and Management Accounting
    • Task 7 Fundamentals of Government Accounting
  • Project Ⅲ Current assets
    • Task 1 Monetary funds
    • Task 2 Trading financial assets
    • Task 3 Receivables and prepayments
    • Task 4 Inventory
  • Project Ⅳ Non current assets
    • Task 1: Long-term investment
    • Task 2 Investment real estate
    • Task 3 Fixed assets
    • Task 4 Productive biological assets
    • Task 5 Intangible assets and long-term unamortized expenses
  • Project Ⅴ Liabilities
    • Task 1: Short-term borrowings
    • Task 2 Accounts payable and received in advance
    • Task 3 Employee compensation payable
    • Task 4 Taxes payable
    • Task 5 Non current liabilities
  • Project Ⅵ Owner's equity
    • Task 1 Paid-in capital or share capital
    • Task 2: Capital reserve
    • Task 3 Retained earnings
  • Project Ⅶ Revenue, expenses, and profits
    • Task 1 Revenue
    • Task 2 Cost
    • Task 3 Profit
  • Project VIII Financial Report
    • Task 1 Overview
    • Task 2 Balance Sheet
    • Task 3 Profit Statement
    • Task 4 Cash Flow Statement
    • Task 5 Statement of Changes in Owner's Equity
    • Task 6 Notes to Financial Statements and Financial Report Information Disclosure Requirements
  • Final Test

    Taught by

    Science & Technology School of Anhui

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