As follows:
Accounting major is to study how an enterprise confirms its income and assets in a certain business cycle. In addition to compiling financial statements and recording the trading behavior of enterprises, accountants are more important to participate in the merger between enterprises, quality management, the application of information technology in finance, tax strategy and management decision-making activities of many enterprises.
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.
This major cultivates all-round development of morality, intelligence, physique and aesthetics, has good professional ethics and humanistic accomplishment, is familiar with the basic accounting theory and related financial laws and regulations, is proficient in basic accounting skills, and has the abilities in accounting, accounting supervision, cashier business, accounting management, tax management and financial management, and is engaged in cashier, accounting supervision, audit verification and accounting consultation.
In the United States and China, accounting has always been a hot major. With the development of economy, since 2004, the demand for accounting personnel in enterprises has increased sharply. Compared with other majors, the employment situation has been good.
Accounting major is an applied discipline that studies the collection, classification, synthesis, analysis and interpretation of financial activities and cost data, and forms an information system to assist decision-making, so as to effectively manage the economy. It can be said that it is an integral part of social science and an important management discipline.
The research object of accounting is the movement of funds. Accounting takes money as the main unit of measurement, and takes improving economic benefits as the main goal. It uses special methods to comprehensively, comprehensively, continuously and systematically calculate and supervise the economic activities of enterprises, institutions and other organizations, and provides accounting information. With the increasing development of social economy.
It is an important part of economic management activities to forecast, make decisions, control and analyze step by step.