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所在平台: Udemy |
课程主页: https://www.udemy.com/course/basics-of-accounting-journal-entries-debit-and-credit/
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课程名称：会计基础：学习借贷记账法 - 记账分录 **课程概述：** 本课程“会计基础：记账分录：借贷记账法”旨在帮助学员掌握记账分录的编制方法，深入理解复式记账法的概念，并阐述复式记账法与单式记账法的区别。课程将详细讲解各类型账户（实账、虚账、人账）的含义，介绍会计的黄金法则（三大基本规则），以及如何运用这些法则判断借贷方向。此外，课程还将涵盖应计（accrual）知识，学习如何编制应计相关的记账分录，并讲解调整分录（adjusting entries）的编制方法，特别是不同类型的调整分录。课程最后包含一系列综合性实践习题，覆盖所有已学知识点和概念。本课程特别适合会计初学者，力求提供最大化的学习效果，内容精准且详尽。对于在会计基础方面遇到困难的学生，本课程将提供极大的帮助。学员若能熟练掌握记账分录，将能轻松应对会计学习，甚至精通会计。本课程内容可供日后参考和考试前的快速复习。
The course Accounting Basics: Journal entries: Debit and Credit focusses on enabling the students how to pass journal entries, what is meant by double entry system of accounting, what is the differences between double entry system of accounting and single entry system of accounting, types of different accounts, real accounts, nominal accounts, and personal accounts, golden rules of accounting, rule 1, rule 2 and rule 3, how the golden rules of accounting is used to identify the debits and credits and what each rule states, practical problems on golden rules of accounting, accrual, how to pass journal entries for accruals, adjusting entries, how to pass different types of adjusting entries, a set of practical problems covering all discussed topics and concepts in the course etc. The course is designed in a way such that the very basic learner gets the maximum knowledge out of it. The course is precise and explanatory. The course will help those who are struggling with the basics of accounting.If a student is well versed with the journal entries, accounting will become easy for them. They can master accounting. This course can be saved for future reference and used for quick revision during the examination times.
