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所在平台: Udemy |
课程主页: https://www.udemy.com/course/fundamentals-of-accounting-n/
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课程名称：会计基础 概述：本课程旨在为学生提供会计原则和实践簿记所需的基本技术。这是一门关于财务会计的入门课程，旨在为学生准备ACCA项目的基础模块——商业会计师。本模块是系列会计模块中的第一部分，旨在帮助学生基于财务信息做出合适的管理决策。学生将接触并能够定义商业环境、商业单位以及会计的概念和方法。同时，学生将为后续的会计学习打下基础。 课程一般目标：课程结束时，学生将能够： - 概述企业的目的和类型，以及它们如何与关键利益相关者和外部环境互动。 - 描述会计在商业中的作用。 - 解释指导业务交易记录的原则和概念。 - 根据财务信息准备会计报表。 课程内容摘要： 单元1：商业组织/结构/职能 单元2：会计导论 单元3：复式记账与原始凭证 单元4：试算表 单元5：会计期末调整 单元6：财务报表与资产负债表 单元7：银行对账/Internal Controls 此课程为商科和会计专业的学生提供了必要的基础知识，适合希望在财务领域打下坚实基础的人士。
The course is designed to provide students with the essentials of accounting principles, and techniques that are needed in practical book- keeping within an organization. This course is an introductory course in Financial Accounting and also prepares students for a fundamental module of the ACCA programme - Accountant in Business.This module is the first in a series of accounting modules that will prepare students to make appropriate managerial decisions based on financial information. The students will be exposed to and be able to define the business environment, business units as well as the concepts and methods of accounting. The students will also develop a basis for subsequent studies in accounting.GENERAL OBJECTIVES:At the end of the course, the students will be able to:Outline the purpose and types of businesses and how they interact with key stakeholders and the external environment.Describe the role that accounting plays in business.Explain the principles and concepts that guide the recording of business transactions.Prepare accounting statements from financial information.SUMMARY OF COURSE CONTENTUnit 1: Business Organisation/Structure/FunctionsUnit 2: Introduction to AccountingUnit 3: Double Entry Accounting and Books of Original EntryUnit 4: The Trial BalanceUnit 5: Adjustments at the End of an Accounting PeriodUnit 6: Final Accounts and Balance SheetUnit 7: Bank Reconciliation/Internal Controls
