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所在平台: Udemy |
课程主页: https://www.udemy.com/course/t-accounts-debits-and-credits-and-trial-balances/
课程评论:没有评论
以下是由 Coursera 上的课程“T型账户、借贷记账法和试算表入门”的中文内容总结: 本课程旨在帮助学习者理解会计等式“资产 = 负债 + 所有者权益”是如何通过借贷记账法来保持平衡的。课程将介绍核心的会计工具,包括 T型账户、总分类账、日记账和试算表。通过本课程,您将深入理解这些工具如何相互作用,以及它们在会计系统中的独特作用。本课程提供了大量的实践机会,让您能够动手练习。
In this course, the accounting equation of Assets = Liabilities + Shareholder Equity is expanded upon to understand how debits and credits are used to stay in balance. Core accounting tools are presented, including t-accounts, ledgers, journals and trial balances. You will gain an understanding of how each of these tools interacts with one another and its distinct purpose in an accounting system. There are many opportunities for hands-on practice in this course.