| 《基础会计学》教学内容改革探讨 |
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| 引用本文： | 朱振东,佟国光. 《基础会计学》教学内容改革探讨[J]. 吉林农业科技学院学报, 2013, 0(3): 116-118 |
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| 作者姓名： | 朱振东 佟国光 |
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| 作者单位： | 长春科技学院,长春130600 |
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| 摘 要： | 针对基础会计教学中的记账方法、记账凭证及日记账的设置等内容陈旧、落后问题进行了探讨,旨在删减、统一及规范会计的记账方法、记账凭证及日记账的设置,使会计核算内容更适应现代市场经济的发展,尽快与国际接轨.
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| 关 键 词： | 基础会计 记账方法 记账凭证 日记账 |
Discussion on the Teaching Content Reform of the Basic Accounting |
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| ZHU Zhendong,TONG Guoguang. Discussion on the Teaching Content Reform of the Basic Accounting[J]. Journal Of Jilin Agricultural Science And Technology College, 2013, 0(3): 116-118 |
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| Authors: | ZHU Zhendong TONG Guoguang |
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| Affiliation: | ( Cangchun University of Science and Technology,Changchun,130600) |
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| Abstract: | In the teaching process of junior accountant, the methods of bookkeeping, the contents of recording voucher and the settings of daily book appear behind the times and even obsolete. This thesis researches those prob- lems and intends to simplify, unify and standardize the methods of bookkeeping, the contents of recording voucher and the settings of daily book, then makes the accountings more fitly to the development of modem market economy and international standards. |
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| Keywords: | junior accountant bookkeeping methods recording voucher daily book |
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