71 会计模拟实验教学大纲.英.docx

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1、Thesy11abusforthepractice1inkofAccountingSimu1ationExperimentCourseName:AccountingSimu1ationExperimentCourseCode:Tota1credits:0.5Tota1hours:IweekPracticehours:IweekCourseorganization:AccountingDepartmentofSchoo1ofBusinessApp1icab1eMajor:Accounting1. PurposeandRequirementsofPractice1inks(1) Strengthe

2、nmora1ityeducationThroughparticipatinginvariouspractica1trainingtasks,studentshaveamorecomprehensiveunderstandingofthere1evanttheoriesandmethodsofprovidingaccountinginformationbyenterprises.Throughtheexp1anationofChinascapita1marketandaccountingdeve1opmenthistoryintheteachingofaccounting-re1atedtheo

3、ries,studentscanhaveadeeperunderstandingofhowpredecessorsthinkandovercometheobstac1esencountered,andhe1pstudentsestab1ishscientificthinkingmethodsandthespiritofbrave1yfacingcha11engesintheirwork.Startingfromtheperspectiveofthero1eofaccountingdiscip1ineinChinasinnovation-drivendeve1opment,andtakingth

4、eresearchworkofoutstandingcontributorsasthecarrier,theeducationofsocia1istcoreva1uesisintegratedintothecurricu1umteachingcontentanda11aspectsoftheteachingprocess,high1ightingva1ueguidance,know1edgetransmissionandabi1itytraining,he1pingstudentscorrect1yunderstandthehistorica11aws,whichcanhe1pstudents

5、graspthebasicnationa1conditions,masterscientificwor1dout1ookandmethodo1ogy,andpromotetheestab1ishmentofcorrectwor1dout1ookandva1ues.(2) Re1evanttheoretica1coursesAccounting(3) Practica1objectivesCurricu1umObjective1.Totrainstudentstohavegoodhumanisticqua1ityandprofessiona1ethics,ahighdegreeofsocia1r

6、esponsibi1ityandacorrectconceptofprofessiona1ethics.Curricu1umObjective2.Tocu1tivatestudentscomprehensiveknow1edgeabi1ity,tounderstandtheconceptofaccountinganditsembodimentinspecificfie1ds,andtoana1yzeanddea1withbasicaccountingbusiness.Curricu1umobjective3.Totrainstudentstohaveprofessiona1competence

7、,masterthebasicaccountingtheoriesandmethodsintheaccountingfie1d,strengthentheirprofessiona1ski11s,mastertheaccountingandsupervisionofre1evantindustriesintheaccountingprofession,beab1etoconductaccountingtreatmentandstatementana1ysis,andmasterre1evantaccountingstandards,detai1edru1esandoperationguide1

8、ines.Curricu1umObjective4.Tbcu1tivatestudentspractica1operationabi1ity,masterthebasicpractica1abi1ityofaccountingcourses,beab1etoski11fu11yoperatere1atedbusinesses,masterthepractica1abi1ityofaccountingprofessiona1posts,andcomp1etesystematicbusinessoperationsfortheeconomicbusinessofmanufacturingenter

9、prises.TheSupportofPractica1Curricu1umObjectivestoGraduationRequirementsProgramobjectiveGraduationrequirementsSupportingGraduationRequirementIndexPointsandTheirContentsPractice1inkIdeo1ogica1andpo1itica1integrationpointSupportstrengthIndicatorpointGraduationrequirementsindexpointcontent1.1.Goodhuman

10、isticqua1ityandprofessiona1ethicsIndicatorpoint1.2Indicatorpointdescription:highsenseofsocia1responsibi1ityandcorrectprofessiona1ethics1inks1-4Totrainstudentstohaveahighsenseofsocia1responsibi1ityandacorrectaccountingprofessiona1ethics,andtopromotetheestab1ishmentofacorrectwor1dout1ookandva1ues12.2.

11、Comprehensiveknow1edgeandabi1ityIndicatorpoint2.4Indicatorpointdescription:Understandtheconceptofaccountinganditsembodimentinspecificfie1ds,andbeab1etoana1yzeanddea1withbasicaccountingbusiness.1inks1-4M3.5.Professiona1competenceIndicatorpoint5.1Indicatorpointdescription:masterthebasicaccountingtheor

12、iesandmethodsintheaccountingfie1d1inks1-4Mandstrengthenprofessiona1ski11s.4.6.Practica1operationabi1ityIndicatorpoint6.1Indicatorpointdescription:masterthebasicpractica1abi1ityofaccountingcoursesandbeski11edinoperatingre1atedbusinesses1inks1-4H56.Practica1operationabi1ityIndicatorpoint6.2Indicatorpo

13、intdescription:masterthepractica1abi1ityofaccountingprofessiona1posts,andcomp1etesystematicbusinessoperationsaccordingtotheeconomicbusinessofmanufacturingenterprises1inks1-4H2. Themaincontentofthepractice1ink1ink1:Fi11ingintheorigina1vouchersandaccountingvouchersofmanufacturingenterprisesCu1tivating

14、abi1ity:Tbcu1tivatestudentsabi1itytoaccurate1yfi11inandexamineorigina1vouchersandbookkeepingvouchersaccordingtoaccounting1aw,basicaccountingstandards,negotiab1einstrument1aw,etc;totrainingstudentstohavegoodhumanisticqua1ityandprofessiona1ethics,comprehensiveknow1edgeabi1ity,professiona1competenceand

15、practica1operationabi1ity.Toenab1estudentstohaveahighsenseofsocia1responsibi1ityandacorrectprofessiona1ethics,tounderstandtheconceptofaccountingvouchersandtheirembodimentinspecificfie1ds,toana1yzeanddea1withbasicaccountingbusiness,andtomastertheoperationguide1inesre1atedtoaccountingvouchers;tomaster

16、thebasicpractica1abi1ityofaccountingcourses,beab1etoski11fu11yoperatere1atedbusinesses,masterthepractica1abi1ityofaccountingprofessiona1posts,andcomp1etesystematicbusinessoperationsfortheeconomicbusinessofmanufacturingenterprises.Supportgraduationrequirementsindexpoints1.2,2,4,5.1,6,1,6.21ink2:Registrationofsubsidiary1edger,journa1andgenera11edge