Accounting 101 - The Principles Of Accounting

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**课程名称:** 会计101 - 会计基础原理 **课程概览:** 《会计101》是会计系列课程的第一部分,专为零基础学习者设计,旨在帮助您掌握会计基础概念,并逐步迈向成为专业会计师。本课程不仅涵盖理论知识,更通过真实生活案例,引导您一步步熟悉会计流程。我们致力于在轻松愉快的学习环境中,让您轻松理解会计概念。本课程进度舒缓,专为初学者量身定制,不适合已有会计基础的学习者。 **课程大纲:** 本课程将学习以下基础会计原理: * **账户类型** * **什么是资产?** * **什么是负债?** * **什么是收入?** * **什么是费用?** * **什么是资本?** * **交易类型:** 现金交易或賖购? * **复式记账法** * **借贷记账规则** * **制作会计分录/过账至总账** 完成整个会计系列课程后,(符合年龄要求的)学员将有能力胜任入门级会计工作。但为了快速掌握真实世界的应用,学员需在课外勤加练习。 **其他系列课程:** * 会计102 - 账簿与试算平衡表 * 会计103 - 特殊日记账与明细账 * 会计104 - 银行对账与错误更正

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Principles Of Accounting:"Accounting 101 is Part 1 out of a series of Accounting Courses that are designed to help the complete beginner, go on to master the basics concepts of accounting and move on step by step to become a professional accountant!The course is not just theory but also takes real life examples and walks you through the accounting process. It is meant for students who would like to grasp the accounting concepts in an easy and fun learning environment. This is a slow moving course. Please do not expect me to move fast since it is designed for the beginner student. Those students who are already aware of accounting concepts should take a more advanced level course instead.Course Outline:In this course we are going to learn about the basic accounting principles of:Types Accounts,What are Assets?What are Liabilities?What is Revenue?What are Expenses?What is Capital?Types of Transactions, Cash or Credit?Double Entry SystemRules for Debit & CreditPassing Journal Entries / Posting Entries To The General JournalHaving completed the entire series students of the proper age would be able to take up entry level jobs as accountants, however students would have to practice these concepts again and again externally so that they can grasp real world applications quickly.Other Courses:The other parts of this Accounting Series are as follows:Accounting 102 - The Ledger & The Trial BalanceAccounting 103 - The Special Journals & The Subsidiary LedgersAccounting 104 - Bank Reconciliation & Correction Of Errors

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