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Primary Financial Accounting
Release Date: 2017-09-221. Basic Course Information
Course Code: 020014
Course Name: Primary Financial Accounting
Course Type: Specialty course
Periods: 48
Credits: 3
Target Students: Undergraduates Majoring In Accounting, Auditing, Financial Management
Assessment: Examination
Preparatory Courses: Political Economy
2. Brief Course Introduction
Primary Financial Accounting introduces elementary theories and essential methods of financial accounting, and account processing in details, it includes: Accounting definition, objective, function, basic premise, general principles and so on; the essential methods of establishment of an account, duplicate recording of the account, the procedure of calculating the cost, property checking and so on; filling the accounting records, book registration, report establishment of main accounting; the procedure and method (manual calculation) of Financial accounting calculation.