马克思主义原理
The main content of Marxist curriculum generation, the historical development and characteristics of the material world and its laws of development of understanding of the world and transform the world, the historical development of human society and its laws, the emergence of capitalism, nature and historical process, the practice of socialist society and development of communist society is the highest ideals of human society. The course covers the principles of Marxist philosophy, Marxist political economy principles and the basic theory of scientific socialism, highlighting that Marxism is a highly integrated organic whole.
基础会计学
Basics of Accounting: The course is about basic concepts, basic principles and basic operational skills of accounting. It teaches students how to discover, analyze and solve accounting problems, and it also teaches professional accounting skills as well as basic procedures for accounting practice.
《基础会计学》课程阐明会计学的基本理论、基本方法和基本程序。通过本课程的教学，要求理解会计含义、会计职业、会计产生与发展、会计职能和任务以及会计目标和假设等基本理论；理解会计要素、会计科目和会计账户；掌握借贷复式记账原理及方法应用；掌握会计凭证、帐薄的基本内容和实务基本要求；掌握权责发生制和企业基本经济业务；掌握制造业基本经济业务的会计核算和特点；理解财产清查和会计报表编制原理；了解会计账户分类、账务处理程序以及会计核算组织与规范。