本書充分體現(xiàn)了高等職業(yè)教育的特色,理論內(nèi)容以"必需、夠用"為準(zhǔn)則,注重培養(yǎng)學(xué)生的職業(yè)素養(yǎng),突出了實(shí)用性。本書主要包括10個教學(xué)單元,每個單元均包含學(xué)習(xí)目標(biāo)、正文、詞匯以及課后練習(xí)4個部分。
1.10個單元的精美PPT課件和備課教案,方便教師授課教學(xué)2.10個單元的模擬試卷,提高學(xué)生解決實(shí)際問題能力3.教材提供10個單元的知識點(diǎn)分析及訓(xùn)練題,幫助學(xué)生隨時檢查學(xué)習(xí)效果
孫曉媛,淄博職業(yè)學(xué)院會計系專職教師。教授課程包括:基礎(chǔ)會計、管理會計、會計電算化、會計英語、初級會計實(shí)務(wù);核心期刊論文4篇,省級期刊論文9篇,參與省級課題4項(xiàng)、院級課題2項(xiàng),主編教材2本。
Unit 1 Introduction of Accounting 1
1.1The Role of Accounting in Business1
1.1.1The Nature and Function of
Accounting2
1.1.2The Division of Accounting3
1.2Accounting Ethics5
ImportantWords and Special Terms6
Exercise7
Unit2 Some of Generally Accepted
AccountingPrinciples8
2.1The Monetary Convention9
2.2Accrual Basis of Accounting9
2.2.1The Cash Basis of
Accounting10
2.2.2The Accrual Basis of Accounting10
2.3Going Concern10
2.4Matching Principle and Revenue
Recognition11
ImportantWords and Special Terms11
Exercise13
Unit3 Accounting Equation and
Double-Entrysystem15
3.1Accounting equation15
3.2Accounting elements15
3.3Accounting elements in the accounting equation17
3.4T account18
3.5Double-entry System18
ImportantWords and Special Terms18
Exercise19
Unit4 Accounting Cycle21
4.1Identify transactions to be recorded21
4.2Journalizing30
4.3Posting from Journal to
Ledger35
4.4Preparing Unadjusted Trial