图 书 馆
会计基础Fundamentals of accounting |
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| 课程网址: | https://www.open.edu/openlearn/money-business/fundamentals-accoun... |
| 主讲教师: | 信息不详。欢迎您在右侧留言补充。 |
| 开课单位: | 信息不详。欢迎您在右侧留言补充。 |
| 开课时间: | 2019-01-08 |
| 课程语种: | 英语 |
| 中文简介: |  |
| 课程简介: | To start with you will learn about the fundamental difference between bookkeeping and accounting. In Week 1 you will also learn how the purpose of management accounting differs from that of financial accounting. In Week 2 you will gain some practical skills in numeracy, including learning about rearranging simple equations such as the accounting equation. In Week 3 you will gain knowledge and understanding of the fundamental concepts that underpin double-entry accounting. You will also learn the rules of double-entry bookkeeping and how to record transactions in ledger accounts. In the fourth and final week you will learn how to prepare a trial balance and the balance sheet (also known as the statement of financial position). In the final week you will also be introduced to the income statement (also known as the profit and loss statement) and how it fits with the accounting equation and the balance sheet. |
| 关 键 词: | 会计基础; 管理会计; 算术技能 |
| 课程来源: | 英国开放大学 |
| 数据采集: | 2024-10-11：yuhongrui |
| 最后编审: | 2024-11-01：liyy |
| 阅读次数: | 7 |