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1、旅游与饭店会计大纲（Travel&hotelaccountingprogram）Tianjinin2009fromtourismandhotelaccountingexamoutlinesource:TianjinRecruitmentInformationNetwork2009/7/8examination:Chineseeducationexamination[]thefirstportalsimulationexaminationvideocoursename:Tourismandhotelaccou
2、ntingCourseCode:0700ThefirstpartisaboutthenatureandpurposeofcurriculumFirst,thenatureandcharacteristicsofthecourseThiscourseisoneofthespecializedcoursesofferedbythehighereducationself-studyexamination,tourismandhotelmanagementmajor.Itisanessentialknowledge
3、inthemarketeconomy,employedinthepostoftourismandhotelmanagementpersonnel.Itiscloselyrelatedtopracticalwork,appliedandtechnicalcourses.Thiscoursesystematicallyintroducestheassets,liabilitiesandowners'equityconfirmationandmeasurementoftourismandhotelbusiness
4、,income,expensesandprofitindicatorsandfinancialaccounting,theaccountinginformationdisclosureandanalysis,inordertoprovidethebasisforthedecisionofenterprisemanagement.Two,thepurposeandrequirementsofcurriculumThecurriculumistoenablecandidatestomasterthebasick
5、nowledgeoffinancialaccounting;understandthefinancialaccountinginformationgenerationanddisclosuresystem;understandhowtousefinancialaccountingknowledgetocorrectbusinessdecisionsintheoperationandmanagementofeconomicactivitiesofenterprises,improvetheeconomicef
6、ficiencyofenterprises,riskmanagement.Throughthestudyofthiscourse,thecandidatesarerequiredtomasterthebasicconcepts,basictheoriesandbasicmethodsoffinancialaccounting.Definethemeaning,recognitionandmeasurementoftheassets,liabilities,owners'rights,interests,in
7、come,expensesandprofitsofanenterprise.Knowledgeofmajoraccountingsystemsandregulations.Onthisbasis,itcancarryoutthesimpleprocessingofaccountinginformationandunderstandandusethemainfinancialindicators.Three,andtheprofessionalcourseoftherelationshipbetweenthe
8、examination,fromyourstation,yourself-taughtexpert!Thiscourseisaspecializedaccountingcourse,soitshouldbebasedontheprinciplesofaccountingandtourismmanagement,sothatyoucanmastertheknowledgeofthiscoursewell.Atthe
