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Mainly learn and cultivate the knowledge and ability in the following aspects: 1. Master the basic theories and basic knowledge of management, economics and accounting; 2. Master the qualitative and quantitative analysis methods of accounting; 3. Strong language and written expression, interpersonal communication, information acquisition ability, and basic ability to analyze and solve accounting problems; 4. Familiar with domestic and foreign accounting-related guidelines, policies and regulations and international accounting practices; 5. Understand the theoretical frontiers and development trends of the discipline; 6. Master the basic methods of literature retrieval and data inquiry, and have certain scientific research and practical work ability. The main disciplines of accounting include business administration, economics, and law.
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Compared with traditional teaching, accounting online schools have the following characteristics:
Flexibility: It is reflected in the flexibility of time and space, which can be not limited by time and space, and can be learned as long as there is network access.
Openness: Because of the openness of the network, the learning of the accounting online school is also very open, and anyone can log in to the online school to study. Of course, due to security and other factors, different permissions may be set for different users.
Low cost: Because the accounting online school does not need to build a physical school building, it only needs to establish a certain space on the network and build a platform to operate, which is very low compared with traditional schools.
Science and technology: Accounting online school is a technical school based on modern information technology, which requires certain technical means to establish, maintain and maintain.
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The characteristics of accounting are as follows:
1. Sociality.
Accounting is responsible for one unit of monetary funds.
of receipt, payment, access and access activities, and these activities are in the context of the entire socio-economic activities.
In the general environment, it is related to the economic operation of the whole society.
As long as economic activity occurs in this unit, it is necessary for the accountant to have an economic relationship with it.
For example, accountants should understand the relevant national financial policies and regulations and participate in this study and training, and accountants should often go to banks. As a result, accounting work has a broad social character.
2. Professionalism.
Accounting has special operating techniques and working rules. How to fill in the voucher and how to record the cashier's account are very knowledgeable, and even the use and management of the safe are also very particular. Therefore, in order to do a good job in accounting, on the one hand, it is required to go through certain vocational education, and on the other hand, it is also necessary to continuously accumulate experience in practice, master the essentials of its work, be proficient in the use of modern office tools, and be a qualified accountant.
3. Policy.
In order to organize and direct the national economy in a planned way.
For the development of the state, the state formulates a series of guidelines and policies and various financial and economic systems, and all enterprises, administrations, and public institutions must be accountable from the interests of the state.
Set off and follow through. When there is a contradiction between the interests of the local authorities and the interests of the whole, the interests of the parts should be subordinated to the interests of the whole, which shows the policy nature of socialist accounting.
4. Timeliness.
Accounting work has a strong sense of time, when to pay employees' wages, when to check bank statements, etc., there are strict time requirements, and there can be no delay for a day. Therefore, the accountant should have a timetable in mind to handle various tasks in a timely manner to ensure the quality of accounting work.
5. Authenticity.
in the public ownership of the means of production.
On the basis of this, all enterprises, administrative and public institutions are integral parts of the entire national economic organism, and socialist accounting must objectively and truthfully reflect the situation of economic activities, provide an accurate and reliable basis for formulating plans, deciding policies, and inspecting and guiding work, and absolutely not allow any unit to distort and falsify accounting materials and cover up the truth of economic activities.
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Accounting is characterized by the use of money as the main measure (physical quantity, labor quantity, monetary quantity); Record the process of economic activities on the basis of vouchers, and clarify the responsibilities of economic activities (legal written vouchers must be obtained or filled); The reflection of economic activities by accounting is continuous, systematic, comprehensive and comprehensive (correctly reflecting the economic activities of enterprises and other units); Use a range of specialized approaches (interconnected, synergistic, each useful).
Currency is used as the main measure scale: a certain unit of measurement must be applied to any economic transaction when it is recorded. There are three types of units of measurement: physical quantity, labor quantity, and monetary quantity (value quantity).
On the basis of vouchers, record the process of economic activities and clarify the responsibilities of economic activities: enterprises and other units must obtain or fill in legal written vouchers for each economic transaction in the process of economic activities.
In order to correctly reflect the economic activities of enterprises and other units, accounting should record and calculate continuously, systematically, comprehensively, and comprehensively in accordance with the order in which economic operations occur, so as to provide necessary economic information for the operation and management of enterprises and other units.
Use a series of special methods: Accounting uses a series of scientific special accounting methods, and these special methods are interrelated, cooperate with each other, and have their own uses, constituting a complete set of methods for accounting the process of economic activities and business results, and effectively play the role of accounting.
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Accounting is an economic management activity that uses a series of special methods to comprehensively, continuously, systematically, and comprehensively account and supervise the capital movement of a specific subject, and on this basis, analyze, control and control economic activities, and aim to improve economic efficiency. The characteristic of accounting is that it is a bridge between enterprises and taxation, without accounting, it is difficult to reflect the business activities of enterprises and the results of Burning Mountain; The state will not be able to collect taxes. Features of Accounting:
1. Currency is the main unit of measurement.
2. Strictly based on vouchers.
3. The data provided are continuous, systematic, comprehensive and comprehensive.
4. The main characteristics of the supervision and accounting of economic activities during and after the event are as follows:
First, it provides accounting information for external stakeholders of accounting, and at the same time provides internal management services for enterprises.
Second, to provide accounting information about the past and present economic activities of the enterprise and its results.
Third, it regularly reflects the financial situation, operating results and changes in the financial status of the enterprise as a whole.
Fourth, it must be constrained by the accounting standards and accounting system for enterprises.
Fifth, there is a set of relatively scientific, unified, and stereotyped accounting procedures and methods.
Sixth, financial accounting should divide accounting periods, settle accounts in installments, and prepare accounting statements.
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Accounting is mainly a feature of accounting, which is manifested in the following points:
1 Monetary measurement is the main measurement scaleAlthough sometimes accountants also use physical measures and labor measures as auxiliary measures of land lead, the monetary measurement is always the most basic, unified and main measurement scale of accounting.
2 Any recording and measurement of accounting based on vouchers must be based on accounting vouchers, which makes the accounting information authentic and verifiable. Only the original vouchers (vouchers) that have been audited and correct can be used to prepare accounting vouchers and register account books for processing. This characteristic is also not found in other economic management activities.
3. It is continuous, systematic, comprehensive and comprehensive.
When using monetary measures to calculate and supervise economic activities, accountants register economic transactions continuously and uninterruptedly in the order of the time in which they occur, and register every economic transaction without omission. At present, when registering, it is necessary to classify and sort out the system so that it is not chaotic, and it is necessary to synthesize and summarize the value to reflect the process and results of economic activities in a complete way.
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The main characteristics of accounting are: high accuracy, high responsibility, and wide application.
In accounting work, it is necessary to record, process and improve the financial status and economic business of the enterprise, and provide financial reports and analysis in a timely manner to ensure its accuracy and reliability. The accounting profession usually believes that accounting accounts are difficult to modify, because every detail of the reconciliation business needs to be carefully recorded so that the virtual circle can be checked when reporting financial reports, so high accuracy is one of the main characteristics of poor accounting work.
Accounting work involves the recording and monitoring of the company's entire economic life and financial situation, which has a great impact on the company's overall situation. Therefore, accountants must have a high sense of responsibility and rigorous work attitude. In the daily work of the industry, accountants need to strictly implement the norms of basic financial knowledge to ensure the accuracy, integrity and reliability of the accounts.
Accounting is a widely used discipline that involves all aspects of the economic life of an enterprise, including preventing financial risks, transforming the corporate image and completing the inheritance of the internal financial functions of the enterprise. Accounting is also an important foundation. The accounting knowledge and skills required for business are widely used in production, banking, finance, taxation, auditing, investment and other fields.
The Importance of Accounting:
1. The basis of financial management.
As a fundamental and important part of enterprise financial management, accounting plays a vital role in the company's financial management. Accounting work includes fund management, financial analysis, asset management, cost control, etc., which provides comprehensive financial data analysis and management information for enterprises, and provides another important basis for analysis for enterprises to make economic decisions.
2. The legal basis of enterprise management.
Accounting not only provides accurate financial information for enterprises, but also serves as the legal basis for formulating corporate financial policies and tax strategies. Accountants must strictly follow various financial regulations and policies, implement the company's financial plan in accordance with the provisions of the tax law, ensure the company's financial compliance and tax legality, reduce the economic loss of the enterprise, and improve the strength of the enterprise in the industry competition.
3. An important support for social and economic development.
It is an important support for social and economic development. With the rapid development of China's economy and the global economy, accounting, as an important tool for managing the economy, has improved and improved the quality and efficiency of its services. In major social affairs, such as corporate restructuring and mergers and acquisitions, accountants also need to provide legal and compliant financial strategies for creditors, shareholders and tax authorities of listed companies
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The characteristics of accounting include: currency as the main measurement scale, with comprehensiveness, accounting for economic business must be complete, continuous and systematic, accounting records and accounting information emphasize authenticity and reliability, economic transactions, trillions of rounds must obtain or fill in legal vouchers.
Accounting based on vouchers and accounting must be strictly followed at all stages of accounting to ensure the authenticity, reliability and consistency of accounting records and accounting information.
Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff.
Accounting work is a process of checking accounting vouchers, financial account books, and financial statements on the legal basis of the "Accounting Law," "Budget Law," "Statistics Law," and various tax laws and regulations, and engaging in economic accounting and supervision.
Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.
Accounting is an economic management activity that takes currency as the main unit of measurement, and uses special methods to continuously and systematically reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.
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1. Gordon Education: Gordon Online School is a brand of online education under Gordon Education, which mainly provides training for international certified public accountants, chartered financial analysts, management accountants, certified public accountants, junior accounting titles, intermediate accounting titles, accounting practice, professional qualifications, professional qualifications, banking qualifications, etc.
2. Global Online School: Global Online School has hundreds of examination items in eight categories, such as construction engineering, accounting, economy and trade, vocational qualifications, medicine and health, foreign language examinations, teachers' public examinations, postgraduate examinations, IT skills, etc. Accounting training programs include junior accounting titles, intermediate accounting titles, and certified public accountants.
3. Dongao Accounting**: Dongao Accounting is a first-class education platform that brings together famous teachers in the industry, focusing on creating a full range of financial and accounting examination training such as primary accounting, intermediate accounting, note, tax agent, CMA, senior accountant, and continuing education.
4. China Accounting Online School: China Accounting Online School is one of the best brands of Zhengbao Distance Education, and is a large-scale accounting distance education base. The fields involved include Certified Public Accounting, Junior Accounting, Intermediate Accounting, Senior Accounting, Tax Accountant Examination, and so on.
5. Renhe Accounting: Renhe Accounting Education (Group) was established in February 2002 and offers training courses for primary accounting, intermediate accounting, CPA, CMA and so on. The courses offered include both pre-examination training for accounting qualifications and training to meet the practical needs of accounting.
At present, in addition to the more influential Chinese and Dongao training, other institutions are not very good, I have been studying in China, generally speaking, it is not bad, this year has passed the accounting course, so I still recommend you to study the basic class in the special class of the Chinese study note**, the course of foreign universities is probably very expensive, and it is not cost-effective to spend time running around. >>>More
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