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基础会计. 辽宁商贸职业学院 商务贸易系. 苏永玲. 《 基础会计 》 是会计电算化专业的入门课程,主要介绍会计的 基本理论 、 基本知识 和 基本技能 ,为今后学习专业会计奠定坚实的基础。 本课程以辽宁大学出版社出版的 《 基础会计 》 作为教材,以 《 基础会计实训教程 》 为教辅材料。. 第一部分: 会计入门知识模块. 第二部分: 复式记账及其应用模块. 基础会计. 之 —— 设置账户模块;复式记账模块;. 企业基本业务核算模块. 第三部分:填制和审核会计凭证模块. 第四部分:登记会计账簿模块. 第五部分:财产清查模块. - PowerPoint PPT Presentation
Citation preview
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