企业基本经济业务的核算与账务处理方法讲解

"Basic Accounting Lesson PowerPoint Presentation.pptx; Basic Accounting Lesson PowerPoint Presentation.pptx; Chapter Four Accounting for Basic Economic Operations of Enterprises Section One Accounting for Establishment and Financing Operations of Enterprises I. Teaching Objectives Clearly understand the main content of enterprise fundraising business, master the accounting content, nature, and structure of accounts, and process accounting based on the set economic operations. II. Teaching Methods First, let students understand the two sources of funds for enterprise fundraising, point out the main economic operations that occur in the process of enterprise fundraising, discuss the accounting content, nature, and structure of accounts, and then master the accounting methods for enterprise fundraising operations. III. Key and Difficult Points Key points: The system of capital and the accounting treatment of capital are the key points of this section's study. Difficult points: The accounting treatment of loan interest is the difficult point of this section, which should be introduced according to students' understanding ability. IV. Class Arrangement 2 class hours V. Teaching Materials 1 Basic Accounting Lesson VI. Teaching Steps (1) Clearly define teaching objectives Guide students to apply the knowledge learned to point out the two sources of funds for enterprise fundraising, and based on discussion and analysis, let students practice making accounting entries for subscribed capital and short-term loans, and provide guidance. (2) Teaching Process 1. Review and check the understanding of the principles of double-entry bookkeeping, and master the accounting rules of debit and credit. 2. Point out the main economic operations of enterprises in the process of fundraising;"...