This course is one of the most important professional basic courses  introducing fundamental accounting concepts, basic theory and basic methods. It includes basic functions, objects, elements of accounting, accounting equation, the basic theory; chart of accounts set up with the establishment of a system account, loan accounting principles and its application (for the three sectors of production and marketing account settings and use), the accounting documents to identify, auditing and fill in, books of account setup and registration, asset valuation and property inventory, accounting statements and other basic method of preparation. 

平时成绩40分，期末60分。