基础会计实训 - 大连财经学院在线教育平台 - 大连财经学院在线教育平台 - Powered By EduSoho

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基础会计实训

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课程介绍

本课程为会计学专业和财务管理专业的职业实践课，是通过会计实验室、课堂等场所对学生进行基础会计核算的模拟实训，以使学生了解工业企业的财务组织架构，掌握填制和审核工业企业在产品生产过程中产生的各种原始凭证、学会编制和审核记账凭证、编制原始凭证汇总表及汇总记账凭证，掌握登记各种日记账、明细账和总账的方法，能够编制工业企业主要的财务报表，从而熟练掌握基础会计账务处理程序。

目录

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