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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-and-bookkeeping-essential-skills/
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课程名称：会计与记账基础技能 课程概述：完成《会计与记账基础技能》课程后，您将掌握双重记账的基本原理，并能够记录双重记账交易。课程内容包括：平衡银行名义（总）分类帐账户的能力，了解试算表的生成过程，熟悉名义（总）分类帐账户的组成、销售分类帐和采购分类帐的构成。您将学会如何将交易录入销售日记账，处理与信用销售相关的双重记账交易；以及如何将交易录入采购日记账与信用采购相关的双重记账交易。同时，课程还涵盖销售退货日记账和采购退货日记账的交易录入与处理。您将能够准备已分析的附属日记账，记录现金账簿中的交易，并掌握平衡现金账簿的技巧。此外，您还将学会识别现金账簿中的未达银行收款和未兑现支票，执行银行对账，并从试算表编制个体经营者的收益表（损益表）和财务状况表（资产负债表）。 通过本课程的学习，您将全面掌握基本的会计与记账技巧，为未来的财务工作打下坚实的基础。
After completing the Accounting and Bookkeeping Essential Skills course:you will know double entry bookkeeping and be able to record double entry bookkeeping transactionsyou will be able to balance the bank nominal (general) ledger accountyou will know how a trial balance is producedyou will know the composition of the nominal (general) ledger accountyou will know the composition of the sales ledgeryou will know the composition of the purchases ledgeryou will be able to enter transactions into the sales journal (sales day book)you will be able to enter the double entry transactions relating to credit salesyou will be able to enter transactions into the purchases journal (purchases day book)you will be able to enter the double entry transactions relating to credit purchasesyou will be able to enter transactions into the sales returns journal (sales returns day book)you will be able to enter the double entry transactions relating to credit sales returnsyou will be able to enter transactions into the purchases returns journal (purchases returns day book)you will be able to enter the double entry transactions relating to credit purchases returnsyou will be able to prepare analysed subsidiary journals (subsidiary day books)you will be able to enter transactions into a cash bookyou will be able to balance a cash bookyou will be able to identify outstanding bank receipts (lodgements) in a cash bookyou will be able to identify outstanding (unpresented) cheques in a cash bookyou will be able to perform a bank reconciliationyou will be able to prepare an Income Statement (Profit and Loss account) for a sole trader from a trial balanceyou will be able to prepare a Statement of Financial Position (Balance Sheet) for a sole trader from a trial balance
