"Financial Accounting and Practice" preparation plan

Posted on May 14, 2020

"Financial Accounting and Practice" preparation plan

1. Instructions for compiling teaching materials

The course of financial accounting is a compulsory course for financial accounting, taxation, accounting and auditing in higher vocational education. It is the main part of the accounting knowledge structure. This course mainly elaborates the basic theory of enterprise financial accounting, the basic method and operation skills of enterprise financial accounting. However, the traditional financial accounting curriculum is based on the detailed content of the accounting elements to learn financial accounting in depth, and the social demand for accounting personnel is for specific positions. In the recruitment information of the unit, we often see the employer recruiting cashiers and funds Accountants, property and material accountants, accounting supervisors, etc., these specific positions are highly targeted to the requirements of accounting practitioners' knowledge and ability.

Foreign countries in the field of higher education require competence as a starting point, and the development of courses centered on the cultivation of post competence. The theoretical basis is mainly North American competence-based education ideas and models. This education model directly serves the needs of social development, completely sets up majors according to the needs of socioeconomics and job seekers, and sets up post capabilities. Curriculum development is completed on the basis of sufficient research on the practical standards of post competence, so that the educated person has the abilities and knowledge necessary to engage in a certain occupation to be quantified, which is extremely normative and efficient. At the same time, emphasizing the main role of students in the learning process reflects the strong principle of student subject.

In theoretical research in China, professional competence is used as the basis for curriculum development, and academic viewpoints as the objectives and evaluation criteria of the curriculum are accepted by most people. They combine professional theoretical knowledge with professional skills, and integrate professional competence training with key competence training. Conduct, combining teaching with technical services, production and management, to cultivate both employability and entrepreneurship. However, in the actual curriculum research, there are more theoretical teachings and less practical teachings, and the theoretical teaching and practical teaching are out of touch. In the curriculum, the theoretical system is complete, but the position is weak.

According to social surveys and theoretical studies, we believe that higher vocational education should be service-oriented, employment-oriented, ability-oriented, and its fundamental point and goal is to meet the needs of society. Therefore, curriculum development should be based on the actual work ability required by the post, adapt the teaching content to social needs, highlight practical teaching, strengthen post skills, and better serve the cultivation of students' professional abilities.

2. Features of teaching materials

1. This textbook takes the occupational ability requirements of accounting posts as the starting point, and relies on job surveys and analysis of quality, knowledge, and ability to optimize and integrate traditional financial accounting and cost accounting, and implement knowledge points and ability elements into specific courses. Establish a teaching module that combines practice and practice corresponding to accounting positions, make up for the shortcomings of traditional courses that emphasize theory and practice, and cultivate students' professional ability.

2. According to the requirements of the "Basic Accounting Work Standards" of the Ministry of Finance, all units should set up accounting jobs according to the needs of accounting business. Accounting positions can generally be divided into: accounting supervisor, cashier, property material accounting, salary accounting, cost accounting, financial results accounting, capital accounting, transaction settlement, auditing, etc. Depending on the size of the unit, small units have more than one person, large and medium-sized units have one person or more than one person, and rotate regularly. Based on this, and after a lot of social surveys, the course is composed of 8 job modules, including: cashier job accounting, transaction settlement job accounting, inventory job accounting, asset job accounting, salary job accounting, fund job accounting, and financial results Post accounting, accounting supervisor position.

3. Incorporate the demand for accounting sub-post capabilities into the entire process of accounting teaching, organize the teaching in a segmented and interactive teaching mode, so that accounting theory and accounting training are closely linked. Decompose the basic skills of each accounting position one by one, arrange special practical topics, formulate corresponding quantitative assessment standards, and incorporate the skills assessment into the examination scope of the course. Let students pay attention to the practice training link, and test their learning effects and shortcomings in accounting theory through practice; accumulate work experience through practice and strengthen the consciousness of performing post duties. It further stimulates students' awareness of actively participating in economic management and realizes the training objectives of each accounting position.

4. Teaching by modules, highlighting the training mode of applied and compound talents. The teaching model of this program is based on foreign teaching models, integrated and optimized teaching resources according to the basic qualities and basic skills that should be fulfilled to perform post duties, and designed corresponding teaching modules to build a public knowledge platform with the basic knowledge and basic skills that should be mastered; The teaching goal is to serve the students' ability to compete in various accounting positions, and to lay the foundation for the subsequent deep-level accounting theory courses of the accounting profession. The teaching content is rich, reflecting the uniqueness and novelty, and adapts to the needs of the 21st century socio-economic development for the training of accountants. Realize the compound talent training model of the trinity of knowledge, ability and quality training.

5. Adapt to the accounting occupation level and vocational skill appraisal standards, combine the practical training content with the accounting professional qualification certificate and the higher vocational education certificate, according to the relevant accounting laws and regulations, corresponding to each accounting position, determine the teaching content, provide more teachers The standardized operation of the comprehensive practical course and the necessary practical training procedures guide.

3. Writing requirements

1. When elaborating the relevant content, it should be based on the corporate accounting standards and guidelines issued in 2006.

2. Special terms, professional terms, names, book names, formula symbols, etc. involved in the manuscript should all conform to the specifications, be consistent, and unified throughout the book. Professional terminology should try to use the terms of the enterprise accounting standards and guidelines issued in 2006.

3. Write strictly in accordance with the attached writing format demonstration, the style is standardized, and it meets the requirements.

4. The number of words in the whole book should be controlled within 400,000 to 420,000 words. Except for special chapters, the number of words should be controlled according to the number of lessons per chapter, and each less than 5,000 words.

Four overall structure

1. The whole book is organized according to chapters.

2. The order of the manuscripts is foreword, table of contents, text, and references.

Five chapter levels

(1) Hierarchical level

Chapters are divided into layers in the following order

Level 1: Chapters, such as "Chapter One"

Level 2: Sections, such as "First Section", "Second Section" ...

The third level: one, two, ...

Fourth level: (1), (2) ...

Fifth level: 1., 2 ....

Level 6: (1), (2) ...

Seventh level: â‘ , â‘¡ ...

(B) Level description

1. The first to fifth levels must list the headings separately. The headings should be named in accordance with the corresponding content and should be concise and eye-catching; no punctuation should be added after the heading;

E.g:

1. Ã—Ã—Ã—Ã—Ã—Ã—

(1) Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—

1. Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—

...

2. The sixth and seventh levels do not need to list headings. For example, the column headings are generally accompanying text headings, followed by a semicolon (;) after the headings.

E.g:

(1) Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—; (2) Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—

â‘ Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—; â‘¡ Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—Ã—

3. The level of each part can be the same, some levels can be omitted, but the order cannot be reversed.

4. Add a dot after the sequence number on the fifth layer, without a dash, such as "1." can not be written as "1".

Six writing format

1. Pay attention to the accuracy, standardization and uniformity of punctuation, foreign letters, symbols, numbers, formulas, charts, especially the use of punctuation and numbers, and must strictly follow the standards prescribed by the state.

2. Write the manuscript page numbers in order.

3. The time must indicate the specific year, month, and day. The year must be in full and cannot be omitted. For example, "1999" cannot be written as "99 years" or "99 years."

4. Illustrations and tables are arranged with Arabic numerals in chapters. The drawing order and table order are unified as the chapter number and the chapter and table order numbers are separated by "-" without dots. For example: Figure 1-1, Figure 1-2, Table 1-1, Table 1-2.

7. The content and basic requirements of each chapter

Chapter One General Introduction (Shen Xinxin)

Teaching purpose and requirements: This chapter will systematically explain the concepts, objects, accounting purposes, basic premises and general principles of financial accounting. Students are required to understand the purpose and objects of financial accounting through learning, and master the concepts and accounting principles of financial accounting.

Focus: Basic premises and general principles of accounting

Difficulties: General principles of accounting

Teaching content:

Section 1 Basic Concepts of Financial Accounting

1. The concept of financial accounting

2. Objects of Financial Accounting

Section 2 The purpose, basic premise and general principles of financial accounting

1. Purpose of Financial Accounting

Second, the basic premise of financial accounting

3. General principles of financial accounting

Chapter 2 Cashier Post Accounting (Li Champion)

Teaching purpose and requirements: This chapter mainly describes the cashier's job responsibilities, accounting tasks and settlement methods. Through the study of this chapter, students are required to understand the cashier's job responsibilities, accounting tasks and related management regulations, understand the characteristics and application scope of various settlement methods, and master the concept of monetary funds and accounting methods.

Focus: Accounting of cash, bank deposits and other monetary funds

Difficulty: bank transfer settlement method

Teaching content:

Section 1 Cashier's job responsibilities and accounting tasks

1. Cashier's job responsibilities

2. Cashier's accounting tasks

3. Business process of cashier

Section 2 Accounting Business of Cashier Posts

1. Cash accounting business

2. Accounting for reserve funds

3. Accounting of bank deposits

4. Accounting of other monetary funds

Section III Practical Training of Cashier Posts

1. Filling and reviewing the original certificate

2. Filling and reviewing accounting vouchers

3. Registration and review of journals

4. Filling in the bank deposit balance adjustment form

Chapter 3 Post Accounting of Settlement (Yuan Ruiying)

Teaching purpose and requirements: This chapter mainly explains the responsibilities and accounting tasks of the settlement accounts; the accounting issues of various receivables and temporary payments. Studying this chapter requires students to master the responsibilities and accounting tasks of settlement posts; bills receivables, accounts receivable, other receivables, prepaid accounts, and non-monetary transaction accounting methods, and understand the recognition and treatment of bad debt losses.

Focus: Various accounting methods for receivables and prepayments

Difficulties: Accounting for bad debt losses

Teaching content:

Section 1 Responsibilities and Accounting Tasks of Settlement Posts

1. Responsibilities of current settlement positions

2. Accounting tasks for settlement posts

3. Business process of the settlement of posts

Section 2 Accounting Business for Settlement Posts

1. Accounting of bills receivable

2. Accounting of accounts receivable

3. Accounting of prepaid accounts

4. Accounting of other accounts receivable

V. Accounting of debt restructuring business

Section 3 Business Training of Contact Settlement Posts

1. Business training for bills receivable

2. Business training for accounts receivable

3. Business training for prepaid accounts

4. Business training for other accounts receivable

Chapter IV Accounting of Inventory Posts (Chen Sulan)

Teaching purpose and requirements: This chapter mainly introduces the duties, accounting tasks, inventory classification, valuation, sending and receiving procedures and accounting methods of various inventory positions of enterprises. Studying this chapter requires students to understand the procedures of inventory classification, pricing, accounting for sending and receiving, and master the methods of inventory accounting.

Focus: accounting of inventory

Difficulties: The method of calculating inventory according to planned cost

Teaching content:

Section 1 Responsibilities and accounting tasks of inventory positions

1. Responsibilities of inventory positions

2. Accounting tasks for inventory positions

Third, the business process of the inventory position

Section 2 Accounting Business of Inventory Posts

1. Initial valuation of inventory

2. Accounting for increased inventory

3. Accounting business of issuing inventory

4. Period-end pricing of inventories

V. Inventory Checking and Accounting Business

Section 3 Business training for inventory positions

1. Business training for increased inventory

2. Business training for issuing inventory

3. Business training for inventory check

Chapter V Post Accounting of Assets (Li Yufeng)

Teaching purpose and requirements: This chapter mainly describes the accounting duties and accounting tasks of assets, accounting and classification of various fixed assets, acquisition of fixed assets, depreciation, repair, impairment, disposal and inventory accounting; various intangible assets and other long-term Accounting of assets. Studying this chapter requires students to understand the classification and valuation of fixed assets and intangible assets, and master the accounting methods of fixed assets and intangible assets.

Focus: The method of accounting for fixed assets and intangible assets

Difficulties: the calculation method of depreciation of fixed assets

Teaching content:

Section 1 Asset Responsibility and Accounting Tasks

1. Responsibility for asset post accounting

2. Asset post accounting tasks

3. Business Process of Asset Post

Section 2 Asset Post Accounting Business

1. Initial valuation of fixed assets

2. Increase of fixed assets accounting business

3. Depreciation and repair accounting of fixed assets

4. Accounting for the disposal of fixed assets

V. Impairment accounting business of fixed assets

6. Accounting business of intangible assets

Section 3 Business Training of Asset Posts

1. Practical training for increasing fixed assets

Second, fixed assets depreciation and repair business training

3. Business training for the disposal of fixed assets

4. Practical training on impairment of fixed assets

5. Business training for intangible assets

Chapter VI Post Accounting of Employee Salary (Su Yongbiao)

Teaching purpose and requirements: This chapter mainly describes the responsibilities and accounting tasks of employee salaries, calculating, distributing and distributing employee salaries, pension insurance fees, non-monetary benefits, accrued welfare fees and union funds, etc .; unemployment and medical expenses Insurance, accrued education expenses, union expenses, and taxes and funds related to wages, etc.
Studying this chapter requires students to understand the job accounting responsibilities and accounting tasks of employees 'salaries and master the calculation and accounting methods of employees' salaries.

Emphasis: Calculation and accounting methods of employee compensation.

Difficulties: Calculation of dismissal benefits and personal income tax

Teaching content:

Section 1 Staff Responsibility Post Accounting Responsibilities and Accounting Tasks

1. Responsibilities of employee salary post accounting

Second, the staff salary job accounting task

3. Business Process of Employee Salary Posts

Section 2 Asset Post Accounting Business

1. Composition of employee compensation

2. Confirmation and measurement of employee compensation

3. Distribution of employee compensation

4. Calculation of dismissal benefits

V. Calculation and withholding of personal income tax

Section 3 Employee Salary Post Business Training

1. Employee salary confirmation and measurement business training

2. Training of employee salary distribution business

Chapter VII Fund Post Accounting (Zhang Huili)

Teaching purpose and requirements: This chapter mainly introduces the responsibilities and accounting tasks of fund positions; channels, calculation and accounting of fund raising; accounting of investment business. Studying this chapter requires students to understand the responsibilities and accounting tasks of capital positions, and master the accounting of various fund raising and investment business accounting.

Emphasis: Various fund-raising accounting and investment business accounting

Difficulties: Long-term debt and long-term investment accounting

Teaching content:

Section 1 Responsibilities and accounting tasks of fund positions

I. Responsibilities of fund post accounting

2. Fund post accounting tasks

3. Business Process of Fund Post

Section 2 Accounting Business of Capital Posts

1. Accounting for long-term liabilities

2. Accounting of borrowing costs

3. Accounting for debt restructuring

4. Accounting of owner's equity

V. Accounting of transactional financial assets

6. Accounting for long-term equity investments

7. Accounting for long-term investment impairment

Section 3 Business Training of Funding Posts

1. Long-term debt accounting business training

Second, the training of borrowing costs and accounting business

3. Accounting training for owners' equity

Fourth, practical training of long-term debt investment accounting business

V. Long-term equity investment accounting business training

Chapter 8 Post Accounting of Financial Results (Liang Jianmin)

Teaching purpose and requirements: This chapter mainly introduces the responsibilities and accounting tasks of financial achievement posts; income business accounting, business cost and period expense business accounting and income tax, profit, profit distribution business accounting. Studying this chapter requires students to understand the responsibilities and accounting tasks of financial achievement positions, and master the accounting of income business, operating cost and period expense business, and income tax, profit and profit distribution business.

Focus: Accounting for income business, operating cost and period expense business and income tax, profit, profit distribution business

Difficulties: Calculation of income tax

Teaching content:

Section 1 Responsibilities and accounting tasks of financial results posts

1. Responsibilities of post accounting for financial results

2. Job accounting tasks for financial results

3. Business Process of Financial Results Post

Section 2 Accounting Business of Financial Results Posts

1. Recognition and accounting of operating income

2. Confirmation and accounting of period expenses

3. Accounting of Non-operating Income and Expenses

4. Accounting for investment gains and losses

V. Accounting for subsidy income

6. Accounting of income tax

7. Accounting for profits and their distribution

Section III Business Training of Financial Achievement Posts

1. Business training on operating income and operating expenses

2. Business training of non-operating income and expenditure

3. Business training on income tax

4. Business training on profits and distribution

Chapter IX Accounting of the post of accounting supervisor (Liang Jianmin)

Teaching purpose and requirements: This chapter mainly introduces the responsibilities and accounting tasks of accounting supervisor positions; accounting audit, preparation of accounting statements and analysis of statements, tax declaration, accounting adjustment, internal control accounting system. Studying this chapter requires students to understand the responsibilities and accounting tasks of accounting supervisor positions, master the preparation of accounting statements, tax returns, accounting adjustments and accounting audits.

Key points: preparation of accounting statements, tax returns, accounting adjustment accounting and accounting audit.

Difficulty: preparing accounting statements

Teaching content:

Section 1 Duties and Accounting Tasks of Accounting Supervisor

I. Responsibilities of Accounting Supervisors

Second, the accounting task of accounting supervisor

3. Business Process of Accounting Supervisor

Section 2 Accounting Business of Accounting Supervisor

1. Preparation and analysis of accounting statements

2. Accounting audit and accounting adjustment

3. Tax declaration of various taxes

4. Internal Control Accounting System

Section 3 Business Training for Accounting Supervisors

1. Business training for the preparation and analysis of accounting statements

2. Business training for accounting audit and accounting adjustment

3. Business training for tax declaration of various taxes

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