Accounting is in the commodity production conditions, to study how the value of the reproduction process of the activities of measuring, recording and forecasting; in access to financial information (indicators) based on the basis of economic information, monitoring, control value of activities to promote reproduction process, and continuously improve the economic efficiency of an economic management disciplines. It is one of the accounting practice into a systematic and principled, and the formation of a complete _set_ of accounting theory and methodology. Object of study, including accounting for all aspects of accounting, such as accounting nature, objects, functions, tasks, methods, procedures, organization, system, technology. With their own specific accounting concepts and theories in general and summarized its study. Accounting is a very practical subject, both of the principles of accounting, principles, and explore the law of development that can reveal the accounting system and the conceptual structure theory, and principles of accounting principles and the concrete application of scientific index system proposed and reflect and control methods and techniques. Method of accounting theory and practice of both services for accounting, as people to improve accounting work, and improve accounting systems guide. Emergence and development of accounting with the formation and development of modern accounting inseparable. In Europe, as early as 12 to 13 century, the Italian economy is more developed commodity money, credit double entry has occurred in Genoa, Venice and other cities. Florence, Italy in 1211 with the lending banks have double-entry bookkeeping accounting, bookkeeping when people call this the "Venice bookkeeping method." Passy Orinoco Italian scholar published in 1494 in its "arithmetic, geometry, ratio and proportion Summary," a book of Part 1, section 9 section 11, to "calculate and record details of" in the title, the system introduced popular at the time, "Venice bookkeeping method", combined with mathematical principles to be summarized from the theory for the generation of accounting basis. Since the advent of Passy Orinoco works, so the scientific double-entry bookkeeping spread widely, and to promote the development of accounting. Thus, the general view that 1494 is the beginning of modern accounting. From the 15th century to the Industrial Revolution, Germany, Britain and the Netherlands published a lot of accounting work to start on the introduction and study accounting, but are not out of the Passy Orinoco "bookkeeping on" instead of focusing only on accounting technically improvement. Accounting theory at the time mainly by the "doctrine of anthropomorphism," the meaning of a unified credit, create an account system. The beginning of the 18th century industrial revolution in the 60s, promoting the rise of stock companies. It requires that accounting on a regular basis to provide financial statements to shareholders, indicating that the financial position and operating results. From then on, accounting on the basis of bookkeeping to the as_set_s, liabilities and capital measurement, income determination, report preparation, review, analysis and interpretation and other new content development. Early 20th century, the birthplace of the Industrial Revolution Britain, has published a Dixie's "Higher Accounting", Li Sier's "accounting book" and other books. This is the publication of several books of accounting, that accounting theory has limited accounting, bookkeeping accounts to include billing, accounts, reimbursement, audit of the accounting change, the initial establishment of the modern accounting. Since the 20th century, the accounting table analysis and cost accounting accounting credits and other new subjects have appeared. To 50 years, due to the increasing socialization of production scale and production technology and management of rapid modernization in the industrialized Western countries, on the one hand, the introduction of computer accounting field, and promote electronic data processing accounting research; the other hand, traditional corporate accounting credits into the financial accounting and management accounting two independent subjects. Accounting Principles mainly by the accounting, professional accounting and accounting history of the composition. Professional accounting. Studies are classified according to different signs: the various departments in national accounting knowledge of the different requirements and characteristics of the Accounting Division is divided into industrial, agricultural accounting, business accounting and so on. Accordance with the accounting knowledge, including the different elements, such as the different nature, different uses of accounting information, can be divided into financial accounting, management accounting and cost accounting and so on. In accordance with the accounting knowledge and accounting entity involved in different areas, can be divided into micro Accounting (Corporate Accounting), macro Accounting (Social Accounting), the international accounting and so on. The interpretation of accounting in China have "management activities of", "tools Methodology" and "Economic Information System on the" other three major differences of opinion. Accordance with the "management activities of" accounting is a management activity, accounting is an economic management science; in accordance with the "methodological tool" is a reflection of the accounting and control the production process methods and tools should be seen as an accounting for the economic management methodology or methodology of science; in accordance with the "Economic Information System Enemy" Accounting is a financial information based Economic Information Systems, Accounting economic management should be both a science, but also a scientific methodology.
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Accounting Branch
According to the different accounting services can be divided into profit organization serving the corporate accounting and services to government and non-profit organizations accounting. Accounting in accordance with the service object can be divided into financial accounting (also known as external accounting) and major internal management units need to provide information services to management accounting (also known as internal accounting). Government and non-profit organizations are also known as the accounting unit of government and business accounting or budget accounting. Accounting education curriculum in accordance with the _set_ting of different knowledge systems can generally be divided into the Basic Accounting (Basic Accounting), Financial Accounting (Intermediate Accounting), Cost Accounting, Management Accounting, Financial Management, Auditing, Advanced Accounting science and other science and accounting theory.
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Accounting Principles (Principles of Accounts)
Summary of Principles of Accounting Accounting principle is a branch of accounting. Principles of Accounts, also known as the "basis of accounting" or "Basic Accounting", sometimes also called "book-keeping school" or "primary accounting." Definition of Accounting Principles The so-called "Accounting Principles", the name suggests, it deals with a number of principles of accounting knowledge, that is, to establish in practice and application of accounting information system that should have some common knowledge. This part is the people through long-term practice of knowledge, from perceptual to rational constantly sum up, find their common, with the formation of regular content.
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Learn the contents of Accounting, University of
Specifically, the "Accounting Principles" mainly deals with a fundamental theory, basic knowledge of accounting methods and accounting knowledge of basic accounting from the University while the first is a public course, that is, have to learn any professional courses, such as Marx Leninist Philosophy, Deng Xiaoping Theory, Mao Zedong Thought, ideological and moral cultivation, English, and sports Followed by the professional public course, that economics and management science majors have courses such as economics, economics, management science, higher mathematics (or economic mathematics), probability theory and mathematical statistics Third, specialized courses, which is the main professional accounting courses, from more basic principles of accountancy began to moderate difficulty of cost accounting, management accounting, computerized accounting, auditing, audit case studies, economic law, etc., and then to the more esoteric tax laws, financial management, advanced cost accounting, advanced management accounting courses. Will learn some other content on the basis of cross-professional courses and other professional, such as statistics. The fourth is elective, that is, according to their preferences, will choose this profession some other professional courses, mainly used for the accumulation of credits, the flames of executive search firm experts believe that accounting is an important practical courses, I hope more college students The actual content of some specific, can not just learning theory!
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Learning the meaning of Accounting Principles
"Accounting Principles" is not only a basic discipline, but also a theoretical subject, the building in the accounting discipline, it is extremely important foundation for well-deserved, we can understand the following two aspects. 1. It is to learn intermediate financial accounting, advanced financial accounting and management accounting basis In accounting classification part, we have introduced the accounting classification of its research. In this classification, the accounting principles _set_ forth the basic principles of financial accounting, intermediate accounting and is a senior accounting basis. Do not have knowledge of accounting principles is difficult to learn intermediate and advanced accounting accounting, not to mention the management accounting and cost accounting. 2. It can be used to guide the accounting research and accounting work "Accounting Principles" is that people under study and control the use of accounting to reflect economic activity in the most general laws of science, as long as we grasp the general law of master and knowledge, can use it for other accounting research. "Accounting Principles" mainly discusses the basic theory of accounting, basic knowledge and basic procedures and methods, and these aspects are summed up from the accounting work, and with common knowledge. Therefore, people in the specific basis of accounting work to be the general rule of accounting as a basic guide their work, otherwise, make their own accounting work in the "know but not the why."
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Accounting Professional
Business Training Objectives: Business training objectives: the professional training with the management, economic, legal and accounting aspects of the knowledge and ability in enterprises, institutions and government departments engaged in accounting practice and teaching, scientific research for the Business Administration Discipline Ding senior specialists. Business training requirements: The students mainly study accounting, auditing and business management aspects of the basic theory and basic knowledge of accounting methods and techniques are basic training, analyze and solve accounting problems with the basic skills. Graduates should be given the following knowledge and abilities: 1. Control management, economics and basic accounting theory, basic knowledge; 2. Master accounting qualitative and quantitative analysis; 3. Strong language and written expression, interpersonal communication, ability to obtain information and analyze and solve the basic ability to accounting issues; 4. Familiar with relevant international and accounting principles, policies and regulations and international accounting practices; 5. Theoretical understanding of the subject front and developments; 6. Master the literature search, data query the basic method, has some scientific research and practical work. Main courses: Main subjects: business administration, economics, law Main courses: management, microeconomics, macroeconomics, management information systems, statistics, accounting, financial management, marketing, law, financial accounting, cost accounting, management accounting, auditing. Main practice teaching links include: training courses, graduate internships, the general arrangements for 10 - 12 weeks. Duration: four years Degree: Bachelor of Management Similar professional: Business Administration Accounting Finance Management Marketing Human Resource Management Tourism Management merchandising Auditing International Business Logistics Management
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Books
Of: Liu Wei editor Publisher: Tongji University Press Publication date: 2008-8-1 Revision: 2 Pages: 413 Printing time: Folio: 16 open India views: 1 ISBN: 9787560823973 Packing: Paperback Categories: Books>> MANAGEMENT "> Accounting>> Accounting Theory Introduction This book describes the basic theory of accounting, accounting knowledge and skills. Some of the basic theory of accounting, including The basic concepts of accounting, the goal of accounting, accounting assumptions and accounting principles. Accounting knowledge and skills Parts, including the accounting documents, accounting books, the use of credit bookkeeping, cost calculation, preparation of financial statements and Analysis. In the process of writing this book, for the basic accounting theory, tried to be easily comprehensible; in the Council Total basic knowledge and skills, focusing on the use of basic knowledge and operational. This book can be used for the economic institutions of higher learning, management of non-accounting undergraduate teaching, but also for accounting professionals Course "Basic Accounting" course materials and reference book for practicing accountants. Directory Preface Chapter Introduction Key Points First section the basic concepts of accounting Section Accounting Code System Section accountants, accounting bodies and accounting organizations Chapter Summary Thinking and practice Chapter accounting assumption, accounting principles and accounting reports Key Points Section accounting assumptions Accounting Principles II Section accounting elements Accounting reports fourth quarter Chapter Summary Thinking and practice Chapter III double-entry bookkeeping method Key Points Section accounting equation Section II accounts and accounts Section borrowing bookkeeping Chapter Summary Thinking and practice Chapter Four accounting documents Key Points Section the concept of accounting documents Section II of the classification of accounting documents III fill the accounting documents, transfer and storage Chapter Summary Thinking and practice Chapter Five accounting books Key Points Section the concept of accounting books, types and registration methods Section II of the accounting books of account verification and error correction method Section checkout and custody of the books Chapter Summary " Thinking and practice Chapter VI of the recording and reporting of as_set_s This chapter points " Section Cash and bank deposits Section receivables Inventory Section Section IV of fixed as_set_s Chapter Summary Thinking and practice Chapter VII of the debt recording and reporting Key Points Section Short-term borrowings Accounts Payable Section Section III Taxes payable Fourth quarter dividend payable Chapter Summary Thinking and practice Chapter VIII of the recording and reporting of income Key Points Revenue Section Overview ... ... Chapter IX of the recording and reporting costs Chapter X of the records and reports equity Chapter XI product costing Chapter XII accounting cycle and accounting organizational procedures Chapter XIII Volume Profit Analysis Financial Statement Analysis Chapter XIV References Extract Chapter Introduction Key Points 1. The basic concept of accounting 2. The functions and objectives of accounting 3. The legal system of accounting 4. Accountants and Accounting Ethics 5. Accounting bodies and accounting organizations 6. Other relevant institutions and organizations First section the basic concepts of accounting First, the definition of accounting Accounting needs arising from economic management and economic management with the development of continuous development and improvement. In the ancient literature of China, the accounting is considered to be "scores account" work. In modern society, accounting is considered to be engaged in economic management must master the "language of business." Therefore, we can define the accounting: Accounting is based on the currency as the main units of measurement, reflect and monitor the economic activities of a unit of an economic management. This economic management of the economic information, including the recognition, measurement, recording and reporting such links. The concept of a wide range of economic information, which includes all economic activities related to the information. This information can be expressed in financial information and non-financial information. Financial information is information that can be used to measure and record the currency of information. For example, after the company made money selling products is the number, the production process into place. This is how much, and so on. Non-financial information are those who can not use money to measure and record the information, for example, companies purchase contract, the enterprise product quality. The accounting information system to process financial information, generally refers to financial information. Accounting recognition is _select_ion of the numerous and organize the information and determine whether it represents the occurrence or completion of transactions. For example, for the enterprise's economic information, accounting should be based on the first occurrence of the various economic and business impact on enterprises, according to the accounting elements of the information is recognized as an economic related as_set_s, liabilities and owner's equity changes, and determine whether it should be recorded and report. ... ...
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Wikipedia Daquan
kuaijixue Accounting accounting Under the conditions of commodity production, to study how the value of the reproduction of movement during the measurement, recording and projection, in order to obtain financial information (indicators) based on the basis of economic information, monitoring, control values campaign to keep the reproduction process improve the economic efficiency of an economic and management disciplines. It is one of the accounting practice to be systematic and organized manner to form a complete _set_ of accounting theory, methodology. Academic origins, development and current status of accounting are closely dependent on the emergence and development of the formation and development of modern accounting. In Europe, as early as 12 to 13 century, the Italian economy is more developed commodity money, credit double entry has occurred in Genoa, Venice and other cities. Florence, Italy in 1211 with the lending banks have double entry bookkeeping method, when people said that this accounting method as the "Venice bookkeeping method." Orie L. Passy Italian scholar (about 1445 ~ about 1514) in his 1494 book "arithmetic, geometry, ratio and proportion Summary," a book of Part 1, section 9 section 11, to "calculate and record Long On "(referred to as" book-keeping on ") the title, the system was introduced the popular" Venice bookkeeping method ", combined with mathematical principles to be summarized from the theory for the generation of accounting basis. Since the advent of Passy Orinoco works, so that double-entry method of science to spread and promote the development of accounting. Thus, the general view that 1494 is the beginning of modern accounting. From the 15th century to the Industrial Revolution, Germany, Britain and the Netherlands published a lot of accounting work to start on the introduction and study accounting, but are not out of the Passy Orinoco "bookkeeping on" instead of focusing only on accounting technically improvement. Accounting theory at the time mainly by the "doctrine of anthropomorphism," the meaning of a unified credit, create an account system. The beginning of the 18th century industrial revolution in the 60s, promoting the rise of stock companies. It requires that accounting on a regular basis to provide financial statements to shareholders, indicating that the financial position and operating results. From then on, accounting on the basis of bookkeeping to the as_set_s, liabilities and capital measurement, income determination, report preparation, review, analysis and interpretation and other new content development. Early 20th century, the birthplace of the Industrial Revolution Britain, has published LR Dixie's "Higher Accounting", G. Li Sier's "accounting book" and other books. This is the publication of several books of accounting, that accounting theory has limited accounting, bookkeeping accounts to include billing, accounts, reimbursement, audit of the accounting change, the initial establishment of the modern accounting. Since the 20th century, the accounting table analysis and cost accounting accounting credits and other new subjects have appeared. To 50 years, due to the increasing socialization of production scale and production technology and management of rapid modernization in the industrialized Western countries, on the one hand, the introduction of computer accounting field, and promote electronic data processing accounting research; the other hand, traditional corporate accounting credits into the financial accounting and management accounting two independent subjects. Arithmetic, geometry, ratio and proportion Summary "text version 1 Page 1 Accounting discipline is mainly composed of accounting principles, professional accounting and accounting history of the composition. Professional accounting classification symbol may be different: According to national economic departments of the accounting knowledge of the different requirements and characteristics of accounting can be divided into industrial, agricultural accounting, business accounting and so on. Included in accordance with the accounting knowledge of different aspects of (mainly refers to the different nature of the different uses of accounting information), can be divided into financial accounting, management accounting and cost accounting and so on. In accordance with the accounting knowledge and accounting entity involved in different areas, can be divided into micro Accounting (Corporate Accounting), macro-accounting (social accounting), the international accounting and so on. Properties of Chinese accounting academics to the accounting attributes the persistence of controversy. The argument is:
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Accounting (accounting)
It summarizes the accounting practices and forms of scientific knowledge Dang is a branch of management, it is the study of how to reflect the movement of funds and oversight to improve the economic efficiency of the regularity of a science. Modern accounting is simple and lecturers from the original behavior gradually developed. Although the original form of accounting practice can be traced to the early human society, but accounting has, however, even too late. China's first addressed systematically accounting information is written in the Tang era Li Jifu "dollars and national account book." On the emergence of Western accounting later. A description of the world's first method of bookkeeping that had appeared later. A description of the world's first method of bookkeeping is the 1494 Italian forward Luca. Pakistani Al written of the "arithmetic. Geometry. Summary of ratio and proportion. " Stage when the accounting is in bookkeeping, accounting has not yet formed accounting bookkeeping work can be called science. Motivation of England in the 19th century after the industrial revolution, balance sheet accounting cycle for the formal recognition of company law practice and theory formation. People vouchers, books to the report a comprehensive description of the emergence of the accounting cycle only after generation of the real accounting. After the 20th century, to adapt to the needs of production and management, analysis and cost accounting statements be taken seriously, financial analysis and cost accounting and the two have become an important branch of accounting. 50 years of the 20th century, began to be used computer accounting, computerized accounting and become a new field of accounting. During this period, management focused on internal management accounting gradually formed, and from the traditional independent of financial accounting. Since then, modern business accounting financial accounting and management accounting is divided into two, forming a corresponding accounting of financial accounting and management accounting areas of the two relatively independent.
accountant