财会专业毕业设计教学大纲

财会专业毕业设计教学大纲 《财务会计综合实训》,毕业设计,教学大纲 《财务会计综合实训》,毕业设计,是高职高专会计电算化专业的重要集中实践环～共10周～总学时为300学时～开设学期为第六学期。 一、指导思想 实践环节是会计电算化专业教学计划的重要实践性教学环节之一～是培养学生实际工作技能和技巧的一个重要手段。本集中实践环节实践内容的设置主要是为了验证本专业的课堂理论教学和实践教学的成果～是在财务会计理论课教学和分岗位实训的基础上～在学生毕业前所进行的财务会计综合技能的强化训练～目的是使学生在了解财务会计的专业理论知识的基础上进一步训练他们的分析问、解决问题和实际动手操作能力～增强实践技能～培养职业意识～提高职业素质～为毕业后尽快进入岗位角色～成为合格的实用型会计专门人才奠定坚实的基础。通过本实训～使学生能够更系统、全面地掌握国家颁布的2006年新会计和企业会计核算的基本程序和具体～加强学生对会计基本理论的理解、会计基本方法的运用和会计基本技能的训练～将会计专业知识和会计实务操作有机结合在一起。使之能够真正掌握针对各种业务来准确地填写原始凭证和记账凭证、进行账簿登记和成本核算方法以及掌握主要会计报表的编制方法～并能独立处理特殊及较复杂的的经济业务。 二、教学目标 and out of the project within the control zone channel and status information for each room in the identification, recording, storing, querying, through the front controller, card reader ... Access control systems and fire alarm systems can be either a network communication or serial interface communication, you can also use hard interface of linkage with the fire protection system. When a fire occurs, access control system to manage the host partition of the area displayed on the screen and alarm location, defining evacuation routes according to the preset program instructions, according to the location of the fire and emergency evacuation doors open or isolate the fire door closed. When more than one signal alarm, can be displayed according to a preset priority level to determine the order or arrangement of the screen. Access control system with map editing features, administrators can monitor the plane centered on the map design, can be divided according to their own requirements zone when when alarm events occur within a zone, the zone on the map system security will trigger linkage, and visually displayed on the map, and allow managers to quickly develop a treatment approach. Centre for consumer card (this system is included in the access control system) Center expends a cartoon system uses b/s and c/s architecture can be used with any management platform system interconnection. Mainly to meet internal and external canteen dining rate card, canteen and issuing data center real-time information sharing through databases. POS machine through TCP/IP communications way security, and efficient Active upload information to management server, system can according to itself consumption management need on equipment, and consumption type, and payment terminal belonging, and administrator, and charges Member, project for 本实训的教学目标包括会计知识教学目标和实际动手能力培养目标两部分内容。其中: ,一,会计知识教学目标 1、掌握会计核算的基本, 2、掌握会计原理的的基础知识, 3、掌握各种经济业务的处理, 4、掌握登记各种账簿的方法, 5、掌握成本核算的各种方法, ,6,掌握各种报表编制的方法。 ,二,实际动手能力培养目标 1、具备根据经济业务发生的原始凭证结合所学的知识～处理各种经济业务的能力, 2、根据记账凭证结合所学的知识处理各种账簿。 3、根据记账凭证、账簿结合所学的知识编制各种财务报表。 4、根据各种原始单据、账簿结合所学的知识进行成本核算。 5、根据经济业务发生填制真实的原始凭证。 6、具备根据《企业会计准则》制定企业具体的会计核算办法的能力 7、具有从事企业会计、出纳、成本核算工作的基本能力。 三、实训内容和要求 time inf-ystem interconnection. Mainly to meet internal and external canteen dining rate card, canteen and issuing data center realcess control system) Center expends a cartoon system uses b/s and c/s architecture can be used with any management platform sthe acon the map, and allow managers to quickly develop a treatment approach. Centre for consumer card (this system is included in when when alarm events occur within a zone, the zone on the map system security will trigger linkage, and visually displayed zone features, administrators can monitor the plane centered on the map design, can be divided according to their own requirementsding to a preset priority level to determine the order or arrangement of the screen. Access control system with map editing accore and emergency evacuation doors open or isolate the fire door closed. When more than one signal alarm, can be displayed alarm location, defining evacuation routes according to the preset program instructions, according to the location of the fir and protection system. When a fire occurs, access control system to manage the host partition of the area displayed on the screen be either a network communication or serial interface communication, you can also use hard interface of linkage with the fire storing, querying, through the front controller, card reader ... Access control systems and fire alarm systems can and out of the project within the control zone channel and status information for each room in the identification, recording,2ment terminal belonging, and administrator, and charges Member, project fornd paymation to management server, system can according to itself consumption management need on equipment, and consumption type, aormation sharing through databases. POS machine through TCP/IP communications way security, and efficient Active upload infor ,一,期初建帐～包括总分类帐～日记帐和各种明细分类帐。 ,二,根据企业发生的经济业务及有关原始凭证编制记帐凭证。 ,三,依据现行财务会计制度的有关规定～审核记帐凭证。 ,四,根据审核无误的记帐凭证并参考原始凭证登记现金日记帐和银行存款日记帐。 ,五,根据审核无误的会计凭证登记各种明细分类帐。 ,六,根据审核无误的记帐凭证定期编制科目汇总表。 ,七,根据科目汇总表定期登记总分类帐。 ,八,期末结帐。全部经济业务入帐后～期末结出各总分类帐和明细分类帐户的本期发生额及余额。 ,九,日记帐～明细分类帐分别与总帐核对。 ,十,期末帐项调整。按权责发生制原则和会计制度的要求进行收入、费用及公允价值收益等内容进行调整。 ,十一,根据总分类帐和明细分类帐及相关资料编制会计报表。 ,十二,整理会计档案～将会计凭证～帐簿～会计报表加具封面～装订成册～归档保管。 四、组织形式 以小组为单位～每个小组人数不得多于10人～每个组指定辅导教师一名～辅导教师根据学生的完成情况～定期检查定期辅导。 五、实训考核 ,一,考核内容: 1.企业主要经济业务的会计核算方法 n the map system security will trigger linkage, and visually displayed on the map, and allow managers to quickly develop a trhe map design, can be divided according to their own requirements zone when when alarm events occur within a zone, the zone oon t or arrangement of the screen. Access control system with map editing features, administrators can monitor the plane centered oor closed. When more than one signal alarm, can be displayed according to a preset priority level to determine the orderfire dto the preset program instructions, according to the location of the fire and emergency evacuation doors open or isolate the em to manage the host partition of the area displayed on the screen and alarm location, defining evacuation routes according syst communication, you can also use hard interface of linkage with the fire protection system. When a fire occurs, access control ller, card reader ... Access control systems and fire alarm systems can be either a network communication or serial interfacestoring, querying, through the front contro and out of the project within the control zone channel and status information for each room in the identification, recording,3s Member, project forconsumption management need on equipment, and consumption type, and payment terminal belonging, and administrator, and chargead information to management server, system can according to itself time information sharing through databases. POS machine through TCP/IP communications way security, and efficient Active uplo-canteen dining rate card, canteen and issuing data center realernal ses b/s and c/s architecture can be used with any management platform system interconnection. Mainly to meet internal and extt approach. Centre for consumer card (this system is included in the access control system) Center expends a cartoon system ueatmen 2.企业会计核算的基本核算流程～包括凭证,原始凭证和记帐凭证,的填制方法、审核及传递流程～各种会计帐簿的登记、财务会计报告的编制。 ,二,考核办法: 1(根据实训内容完成过程及其质量按照考核评定。 2(组织答辩～一方面进一步验证学生对实训内容的掌握情况～同时检验学生分析问题解决问题的能力、应变能力、语言表达能力等综合的能力与水平。 ,三,成绩评定:按照考核标准～综合学生的学习态度、作业完成过程进行评定成绩。成绩分优、良、中、及格、不及格五个等级要考核的项目有: 1(原始凭证的设计和填制 2(记账凭证的编制 3(账簿的登记 4(会计报表的编制及分析 六、时间分配 教学内容 周数 1 企业基本情况和企业会计制度介绍 0.5 2 期初建帐 1.5 3 填制和审核会计凭证 3 4 登记帐簿 2 5 期末帐项调整 1 6 期末对帐和结帐 0.5 ormation sharing through databases. POS machine through TCP/IP communications way security, and efficient Active upload infortime inf-ystem interconnection. Mainly to meet internal and external canteen dining rate card, canteen and issuing data center realcess control system) Center expends a cartoon system uses b/s and c/s architecture can be used with any management platform sthe acon the map, and allow managers to quickly develop a treatment approach. Centre for consumer card (this system is included in when when alarm events occur within a zone, the zone on the map system security will trigger linkage, and visually displayed zone features, administrators can monitor the plane centered on the map design, can be divided according to their own requirementsding to a preset priority level to determine the order or arrangement of the screen. Access control system with map editing accore and emergency evacuation doors open or isolate the fire door closed. When more than one signal alarm, can be displayed alarm location, defining evacuation routes according to the preset program instructions, according to the location of the fir and protection system. When a fire occurs, access control system to manage the host partition of the area displayed on the screen be either a network communication or serial interface communication, you can also use hard interface of linkage with the fire storing, querying, through the front controller, card reader ... Access control systems and fire alarm systems can and out of the project within the control zone channel and status information for each room in the identification, recording,4ment terminal belonging, and administrator, and charges Member, project fornd paymation to management server, system can according to itself consumption management need on equipment, and consumption type, a 7 编制会计报表 1 8 会计档案整理及答辩 0.5 合计 10 七、教材及参考资料 教材和参考资料的选择高职高专系列教材为主～主要有: 1、《现代企业会计模拟实验教程》 杨青 刘军主编 2、《基础会计与实训》 金跃武主编 3、《财务会计与实训》 潘上永主编 4、《成本会计实务》 周国安主编 5、《会计基础工作规范》 财政部颁布 6. 2006年《企业会计准则》 财政部颁布 经管学部会计教研室 周艳梅 2007年3 月 -canteen dining rate card, canteen and issuing data center realernal ses b/s and c/s architecture can be used with any management platform system interconnection. Mainly to meet internal and extt approach. Centre for consumer card (this system is included in the access control system) Center expends a cartoon system ueatmenn the map system security will trigger linkage, and visually displayed on the map, and allow managers to quickly develop a trhe map design, can be divided according to their own requirements zone when when alarm events occur within a zone, the zone oon t or arrangement of the screen. Access control system with map editing features, administrators can monitor the plane centered oor closed. When more than one signal alarm, can be displayed according to a preset priority level to determine the orderfire dto the preset program instructions, according to the location of the fire and emergency evacuation doors open or isolate the em to manage the host partition of the area displayed on the screen and alarm location, defining evacuation routes according syst communication, you can also use hard interface of linkage with the fire protection system. When a fire occurs, access control ller, card reader ... Access control systems and fire alarm systems can be either a network communication or serial interfacestoring, querying, through the front contro and out of the project within the control zone channel and status information for each room in the identification, recording,5s Member, project forconsumption management need on equipment, and consumption type, and payment terminal belonging, and administrator, and chargead information to management server, system can according to itself time information sharing through databases. POS machine through TCP/IP communications way security, and efficient Active uplo