What is the accounting major?

Accounting major is to study how an enterprise confirms its income and assets in a certain business cycle.

Accounting profession covers a wide range: authentication, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy liquidation, forensic accounting, budgeting, business consulting and so on.

Accounting has two meanings, one is accounting work, and the other is accounting personnel. Accounting is a process of auditing accounting vouchers, financial account books and financial statements according to Accounting Law, Budget Law and Statistics Law, and engaging in economic accounting and supervision. It is an economic management work that takes currency as the main unit of measurement and adopts special methods to account and supervise the economic activities of a unit. Accounting personnel are those who work in implementation of accounting, including accounting supervisor, accounting supervision and accounting, property management, cashier, etc.

China has had a special accounting office since the Zhou Dynasty, which is responsible for taxation, currency and other financial work, and conducts monthly plans and annual meetings. In other words, a month's sporadic calculation is a plan, and a year's total calculation is a meeting. Together, they become the word accounting.

Accounting major is a basic theoretical application subject based on accounting, auditing and financial management. Based on the basic theories and knowledge of economics and management, I mainly study the basic theories and skills of financial accounting, the professional knowledge of capital operation, asset reorganization and enterprise merger and acquisition, and international accounting practice. At the same time, pay attention to cultivating students' practical ability and practical operation. Through the basic training of accounting manual simulation room and accounting computerization laboratory, students' basic ability and comprehensive ability to analyze and solve practical accounting problems are cultivated, and at the same time, students' learning of financial management, auditing, economic law and tax law is strengthened, laying a solid professional foundation for students to take the CPA exam in the future.