基础会计学--自考（Basic accounting）.doc

基础会计学--自考（Basic accounting） This paper by Lin Si contribution The first chapter is general introduction General introduction is the introduction of the book. Through the study of this chapter, the examinee has a general concept of basic accounting, which lays the foundation for the study of the following chapters. The main contents of this chapter are as follows: 1. The concept of accounting; 2, the object of accounting; 3; accounting tasks; 4, the basic premise of accounting; 5, the basic principles of accounting; 6, accounting methods. The main contents of this chapter include accounting and supervision function, the four basic premises of accounting, the thirteen basic principles of accounting, and the overall grasp of the seven specialized methods of accounting. The difficulties of this chapter are: the four basic premises of accounting (accounting entity, continuous operation, accounting stage, currency measurement), thirteen basic principles of accounting. Especially it is the 2004 version of the new textbooks in the thirteen basic principles of accounting in the increase of substance in the form of the new principle and classification method of the thirteen basic principles of the old material accounting of the re adjustment, should be given the necessary attention in the exam before. The second chapter sets up accounting items and accounts The main contents of this chapter include: 1, accounting elements; 2, accounting equation; 3, setting up accounting subjects; 4, accounts and their basic structure. The key content of this chapter is: the concept of assets, asset condition and assets according to their liquidity classification; the concept and content of liabilities and owners equity; income, expenses and profits of the meaning; effect of the accounting equation and economic transactions on the accounting equation; the principles and significance of accounting subject; the basic structure of accounts. The difficulties of this chapter are: the identificatio