Basics in Bookkeeping and Accounting

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课程主页: https://www.udemy.com/course/basics-in-bookkeeping-and-accounting/

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课程名称:基础簿记与会计 课程概述: 本课程为初学者提供了会计基础知识,通过示例和插图,深入浅出地讲解了会计实务和原则,尤其侧重于银行业务,旨在帮助学习者进行会计决策。虽然课程不使用任何财务软件,但它详细阐述了印度的基本会计原则,这些原则将帮助学习者在计算机化的银行环境中应用这些概念。 课程内容涵盖: * **基础记录保存:** 讲解复式记账法和现金账簿基础知识,并配有示例和插图。 * **会计入门(第二课):** 通过一个虚构的商业店主“约翰”的账簿,说明了部分日记账分录的编制过程。 * **试算平衡表与财务报表:** 演示了如何编制总试算平衡表和净试算平衡表。 * **银行对账:** 通过一个具体示例,详细讲解了银行对账表的编制步骤。 * **收支表与资产负债表:** 以虚构俱乐部“国王俱乐部”的现金账簿草稿为例,演示了收支表和资产负债表的编制过程,并解释了从收付款账户编制收支表和资产负债表时遵循的会计原则。

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In this short course, Accounting Fundamentals, basic knowledge is provided with examples and illustrations to understand Accounting Practices and principles of a few entities or concerns with ample emphasis on banks, leading to Accounting Decision making for Beginners in Accounting.Even though no Financial Products (Software) are acclimated in this coursework, the basic principles in Accounting (India) are described that would eventually help the learner apply those concepts and principles while engaging in a computerized banking environment.In Basics in Record Keeping, Double Entry Bookkeeping and basics in Cash Book is explained with examples and illustrations.In Accounting Lessons 2, Explanations are provided for a few of the Journal Entries made in the Books of John, a fictitious Mercantile Store Owner.In Trial Balance and Final Accounts, illustrations are given as to how Gross Trial Balance and Net Trial Balance are prepared.Bank Reconciliation is explained with the help of an Illustration, where the stepwise description of how a Bank Reconciliation statement is prepared is given.In Income & Expenditure and Balance sheet, an example illustration is given with the help of which preparation of Income & Expenditure and Balance Sheet is described as it is made from a rough draft of Cashbook of a fictitious Club, Kings Club. Explanations also exist for rules followed (Accounting Principles) involved in the preparation of Income & Expenditure (Kings Club) and Balance Sheet (Kings Club) from Receipts and Payments Account.

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