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所在平台: Udemy |
课程主页: https://www.udemy.com/course/igcse-accounting-part-1/
课程评论：没有评论
课程名称：初学者会计基础 课程概述：本课程涵盖以下几个方面： 1. 会计基础： - 学习会计和簿记的基本基础知识。 - 理解会计等式的工作原理。 - 理解簿记与会计的区别。 - 理解学习簿记和会计的重要性。 2. 双重记账法： - 理解使用双重记账法的基本方法。 - 理解使用双重记账法的优势。 - 理解借贷的正确使用方式。 - 学习如何记录此方法下的交易过程。 - 学习使用各种商业文件记录交易的过程。 - 学习不同账户格式。 - 了解准备日记账和分类账的过程。 - 学习如何准备日记账。 - 学习如何准备分类账。 - 学习如何准备现金簿。 - 学习有关贸易折扣和现金折扣的知识。 3. 财务报表： - 学习如何准备试算表。 - 讨论试算表未能发现的错误。 - 理解如何使用试算表准备财务报表。 - 学习准备财务报表的过程，包括损益表和财务状况表。 - 了解期末存货的基本调整。 - 了解当年利润的基本调整。 - 理解损益表和财务状况表的格式。 - 理解不同资产和负债之间的区别。 本课程非常适合初学者，旨在帮助学员建立扎实的会计基础，为今后更深入的学习铺平道路。
This course includes the following aspects:1. Accounting basics:· Learn about the basic foundation of accounting and book-keeping· Understand how an accounting equation works· Understand the difference between book-keeping and accounting· Understand the importance of learning book-keeping and accounting2. Double-entry book-keeping· Understand the methodology of using double-entry book-keeping· Understand the advantages of using double-entry book-keeping· Understand the correct use of debit and credit· Understand the process of recording the transactions under this method· Understand the process of recording transactions using various business documents· Learn about different formats of accounts· Learn the process of preparing journals and ledgers· Learn about the process of preparing journals· Learn about the process of preparing ledgers· Learn about the process of preparing a cash book· Learn about the discounts like trade discount and cash discount3. Financial Statements· Learn how to prepare a trial balance· Discuss the errors not traced by trial balance· Understand how to prepare the financial statements using a trial balance· Learn about the process of preparing financial statements - Income statement and Statement of Financial Position· Learn about the basic adjustment of closing inventories· Learn about the basic adjustment of profit for the year· Understand the formats of Income statements and Statements of financial position· Understand the difference between different assets and liabilities
