Accounting

Accounting refers to the formation of an information system that assists decision-making on the basis of the collection, classification, synthesis, analysis and interpretation of financial activities and cost data to effectively manage the economy.

Accounting is an integral part of social disciplines and an important management discipline. The research object of accounting is the movement of funds.

Specifically, the "principles of accounting" mainly describes the basic accounting theory, basic knowledge of accounting and the knowledge system of basic accounting methods. University accounting is first of all a public course, that is, a course that any major must learn.

The second is the professional public courses, that is, the courses that economic management majors must learn, such as economics, western economics, management, advanced mathematics (or economic mathematics), probability theory and mathematical statistics, etc.

The third is professional courses, which are the most important courses for accounting majors, starting from relatively basic accounting principles, to medium-difficult cost accounting, management accounting, computerized accounting, auditing, audit case analysis, economic law, etc. To the more esoteric tax law, financial management, advanced cost accounting, advanced management accounting and other courses. In addition, I will learn some basic professional courses of other majors that overlap in content, such as statistics.

The fourth is an elective course, which is to choose some courses in this major or other majors according to their own preferences, mainly to accumulate credits. The relevant experts of Fiberhome Headhunting Company believe that accounting is an important practical course. I hope that college students will do more Some specific practical content can not just learn theories!

Principle Introduction

Principles of accounting is a branch of accounting. Accounting principles, also known as "basic accounting" or "basic accounting", are sometimes called "bookkeeping" or "primary accounting".

Principle definition

The so-called "principles of accounting", as the name suggests, it expounds some basic knowledge of accounting, that is, some common knowledge that should be possessed in establishing and applying accounting information system in specific practice. This part of knowledge is formed through long-term practice, from perceptual to rational continuous summary, and to find their common and regular content.

The research objects of accounting include all aspects of accounting, such as the nature, objects, functions, tasks, methods, procedures, organizations, systems, and technology of accounting. Accounting uses its own unique concepts and theories to summarize and summarize its research objects.

Accounting is a highly practical subject. It not only studies the principles and principles of accounting, explores those theoretical systems and conceptual structures that can reveal the law of accounting development, but also studies the specific applications of accounting principles and principles, and proposes a scientific index system. And the method and technology of reflection and control. Accounting serves the accounting practice from both theory and method, and has become a guide for people to improve accounting work and perfect the accounting system.

Accounting is mainly composed of accounting principles, professional accounting and accounting development history. Professional accounting can be classified according to different signs: according to the different requirements and characteristics of accounting knowledge of various departments of the national economy, the division is divided into industrial accounting, agricultural accounting, commercial accounting, etc. According to the different content included in accounting knowledge, such as the study of accounting information of different nature and different purposes, it can be divided into financial accounting, management accounting and cost accounting. According to accounting knowledge involving different scopes of accounting entities, it can be divided into micro accounting (enterprise accounting), macro accounting (social accounting), international accounting, etc.