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1、借贷记账法-经济与管理学院（Debitandcreditbookkeeping-Schoolofeconomicsandmanagement）ThethirdchapteristheprincipleofdoubleentrybookkeepingFirst,theteachingpurposeandrequirementsofthischapterThischapterdescribesthebasictheoryandmethodofaccountingbookkeepingmethod,characteristicsoflearningthischapterrequir
2、esstudentstounderstandthedoubleentry,focusonthemasteryofdebitandcreditaccounts,allkindsofsymbolstructure,accountingrulesandtrialbalance.Two,themaincontentofteachingSection1theprincipleofdoubleentrybookkeepingSecondsectiondebitandcreditaccountingmethodThree,thefocus,difficultiesandrequiremen
3、tsforstudentsThekeyanddifficultpartofthischapteristhestructure,entriesandtrialbalanceofaccountunderdebitandcreditbookkeeping.Throughthestudyofthischapter,studentsarerequiredtomasterdebitandcreditbookkeeping.Four.Majorforeignlanguagevocabulary1,doubleentrybookkeepingdoublebookkeeping2,debita
4、ndcreditbookkeepingmethoddebit-creditbookkeeping3,accountingentriesaccountingentry4,trialbalancetrialbalance5,TshapeaccountT-account6,debitdebitside7,creditcreditside8,debitbalancedebitbalance9.CreditbalancecreditbalanceFive,auxiliaryteaching(blackboardwriting,multimediacourseware)Six.Revie
5、wthereferencequestions1.Whatisdoubleentrybookkeepinganddebitandcreditbookkeeping?2,whatisthebookkeepingruleofdebitandcreditbookkeeping?3.Masterthestructureofaccountunderdebitandcreditbookkeeping.4.Whatistheaccountingentry?Whataretheaccountingentries?.5,debitandcreditaccountingmethodoftrialb
6、alancemethod,thetwo,pleasebrieflyexplain.Seven.Referencematerials1.Elementaryaccounting.RenminUniversityofChinapress2.Accountingprinciples.ChinaFinance&EconomicsPress3.Principlesofaccounting.FudanUniversitypress4.Accounting.Chinatimeseconomicpress5,basicaccounting,ShanghaiSanlianBookstore6.
7、Basicaccounting.ChinafinanceandEconomicsPressThethirdchapteristheprincipleofdoubleentrybookkeepingSection1theprincipleofdoubleentrybookkeepingFirst,thedefinitionandtypesofaccountingmethods(1)definitionofbookkeepingmethodBookkeepingisthemethodofrecordinge
