资源描述：
《天津年自考旅游与饭店会计考试大纲（tianjin year travel hotel accounting examination outline）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、天津09年自考旅游与饭店会计考试大纲（Tianjin09yeartravel&hotelaccountingexaminationoutline）CourseName:Travel&hotelaccountingCourseCode:0700ThefirstpartisaboutthenatureandpurposeofcurriculumFirst,thenatureandcharacteristicsofthecourseThiscourseisoneofthespecializedcoursesofferedbythehighereducationsel
2、f-studyexamination,tourismandhotelmanagementmajor.Itisanessentialknowledgeinthemarketeconomy,employedinthepostoftourismandhotelmanagementpersonnel.Itiscloselyrelatedtopracticalwork,appliedandtechnicalcourses.Thiscoursesystematicallyintroducestheassets,liabilitiesandowners'equityconf
3、irmationandmeasurementoftourismandhotelbusiness,income,expensesandprofitindicatorsandfinancialaccounting,theaccountinginformationdisclosureandanalysis,inordertoprovidethebasisforthedecisionofenterprisemanagement.Two,thepurposeandrequirementsofcurriculumThecurriculumistoenablecandida
4、testomasterthebasicknowledgeoffinancialaccounting;understandthefinancialaccountinginformationgenerationanddisclosuresystem;understandhowtousefinancialaccountingknowledgetocorrectbusinessdecisionsintheoperationandmanagementofeconomicactivitiesofenterprises,improvetheeconomicefficienc
5、yofenterprises,riskmanagement.Throughthestudyofthiscourse,thecandidatesarerequiredtomasterthebasicconcepts,basictheoriesandbasicmethodsoffinancialaccounting.Definethemeaning,recognitionandmeasurementoftheassets,liabilities,owners'rights,interests,income,expensesandprofitsofanenterpr
6、ise.Knowledgeofmajoraccountingsystemsandregulations.Onthisbasis,itcancarryoutthesimpleprocessingofaccountinginformationandunderstandandusethemainfinancialindicators.Three,andtheprofessionalcourseoftherelationshipThiscourseisaspecializedaccountingcourse,soitshouldbebasedontheprincipl
7、esofaccountingandtourismmanagement,sothatyoucanmastertheknowledgeofthiscoursewell.Atthesametime,itisalsothebasisandtoolofothercoursesthatneedtousefinancialindexinformationtosolvetheproblemsinothercourses.ThesecondpartiscurriculumcontentandassessmenttargetIntroductionFirst,thepurpose
8、andrequirementsofle
