中央电大经济类《会计学基础》课程在本学期学完。对这门课程的复习、重点和方法提一些看法,供复习时参考。一、对全书重点内容的归纳第一部分:关于会计的几个基本理论问题 (一)什么是会计马克思在《资本论》中所述簿记(即今之会计)是对生产“过程的控制和观念总结”,极其精辟地概述了会计反映和控制的职能。如果说十九世纪六十年代以前的会计,其职能只限于反映和一般监督,主要是事后监督;那末,会计发展到财务会计与管理会计的分工,会计的操作技术飞跃进步,其职能则必然有所扩大,要求会计能全面地控制生产过程,即既要反映和总结过去,控制和考核现在,更重要的是预测和规划未来,参与经营管理决 CETC economics “basic accounting” course completed this semester. Some comments on the review, focus and method of this course, for reference when reviewing. First, summarize the key content of the whole book Part one: Several basic theoretical questions about accounting (a) What is accounting? The bookkeeping (now accounting) described by Marx in Capital is a summary of the control and concept of the process of production "Gives an extremely insightful account of the functions of accounting reflection and control. If the accounting before the nineteenth century before the performance of its only limited to the general supervision and supervision, mainly after-the-fact supervision; then the development of accounting to financial accounting and management accounting division of labor, accounting leap in technological progress, its function is bound to inevitable Has been expanded to require accounting to fully control the production process, that is, it is necessary to reflect and summarize the past, control and assessment now, more importantly, forecast and plan for the future, to participate in management decisions