Accounting objects refer to the content of accounting and supervision; specifically refer to economic activities performed as currency in the process of social reproduction, that is, capital movement or value movement.
The goal of accounting is the task that requires accounting to finish or the standard to achieve, also known as the target of financial reporting. The purpose of accounting is to provide relevant accounting information like the enterprise's financial situation, operating results and cash flows to users of financial and accounting reports, reflecting the implementation of enterprise management responsibility and help users of financial reports to make economic decisions.
Accounting functions include accounting, supervision and forecasting economic prospects, participating in economic decision-making, evaluation of operating results and other expanding functions.
The accounting function mainly refers to continuously, systematically and completely reflecting the economic activities of various units by using monetary measurement form, through the recognition, measurement, recording and reporting, from the number, to provide accounting information to strengthen economic management and to improve the economic benefit.
The function of accounting supervision is to examine the legality and rationality of the economic activities of the specific subject and the related accounting.
5. Basic Characteristics
(1) Accounting is a kind of economic management activity.
(2) Accounting is an economic information system.
(3) Accounting takes currency as the main unit of measurement.
(4) Accounting has the basic functions of accounting and supervision.
(5) Accounting takes a series of specialized methods.
Accounting methods generally include: accounting methods, analysis methods, and inspection methods.
According to the accounting entity and the purpose: budget accounting, financial accounting
According to the report object: financial accounting, management accounting
According to industry
According to the working content: general ledger accounting, AR&AP accounting, cost accounting, material accounting
According to the scope of work: public accounting, private accounting, government accounting
7. Accounting Elements
Accounting elements are the basic classification of the accounting objects, and it is the concrete of the accounting object.
Accounting elements of enterprises are divided into six categories, namely, assets, liabilities, owners' equity, income, expenses and profits. Among them, the assets, liabilities and owners' equity mainly reflect the financial position of the enterprise; income, expenses and profit mainly reflect the operating results of the enterprise.
8. Accounting Qualification
Accounting qualification is a kind of legal qualification to enter the accounting profession and to be engaged in accounting. It is the threshold of entering the accounting profession. Accounting certificate is a necessary qualification for accounting personnel to be engaged in accounting work, and the only legal valid certificate to be engaged in the accounting career. Accounting qualification certificate is a prerequisite for accounting title.
9. Practice Teaching
Economics foundation, accounting basis, economic law, tax law, financial accounting, cost accounting, financial management, management accounting, business audit, accounting computerization, design of accounting system, integrated simulation training of manual accounting division post, electric calculation accounting training, enterprise practice, graduation thesis, and practice.
10. Training Objectives
Accounting is to cultivate senior specialists in business management disciplines, equipped with the knowledge and ability of management, economics, law and accounting to be engaged in accounting practice and teaching and research work in enterprises, institutions and government departments.
Graduates should acquire the following knowledge and abilities:
1) Master the basic theories and knowledge of management, economics and accounting;
2) Master accounting qualitative and quantitative analysis methods;
3) With a strong ability in language and writing expression, interpersonal communication, information access and analysis and the basic ability to solve the problem of accounting;
4) Familiar with accounting related plans, policies and regulations and international accounting practices;
5). Understand the theoretical front and development trends of the subject;
6). Master the basic methods of document retrieval and data query, and have certain ability in scientific research and practical work.
11. Main Courses
Relational database, basic accounting, finance and financial knowledge, the tax base, statistical knowledge base, economic laws and regulations, basic skills of accounting, financial accounting, financial management, government and non-profit organization accounting, accountant calculation, basic knowledge of audit and meter simulation practice, accounting job training, basic knowledge of business management, cost accounting, industrial economics basic knowledge, cost accounting simulation, circulation accounting practices, product knowledge, business accounting simulation, financial accounting practice in industry, commercial banking, financial market bank accounting simulation.
12. Employment Prospects
Enterprises, firms, financial consulting, teachers