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2025年安徽三联学院专升本会计学专业课考试大纲

2024-12-17
来源:好老师升学帮
阅读 258
导读:管理学主要考查学生对现代管理学的框架结构,管理学思想发展史中的主要学派、重要人物及其主要思想的了解和掌握情况;对管理学各领域中的基本概念,管理理论的主要内容、 重要性及其内在联系,各项管理职能的基本程序和原则的了解和掌握;考查学生运用管理学 的主要理论的具体应用;考核学生运用管理学中的各种分类方法和计划、决策、控制中的常 用方法的能力。

《管理学》考试大纲

一、总纲

本纲适用于报考安徽三联学院普通专升本经济管理类专业的专科毕业生。考试旨在全面 考核报考我校普通专升本经济管理类专业的专科毕业生,是否达到了所规定的专业本科知识 储备与技能要求。

考试采取闭卷考核的方式,主要测试学生对于管理学基本职能、基本概念、基本原理和 基本方法的掌握与灵活运用能力。

本大纲由安徽三联学院负责解释。

二、考试内容及要求

(一)考核目标

管理学主要考查学生对现代管理学的框架结构,管理学思想发展史中的主要学派、重要 人物及其主要思想的了解和掌握情况;对管理学各领域中的基本概念,管理理论的主要内容、 重要性及其内在联系,各项管理职能的基本程序和原则的了解和掌握;考查学生运用管理学 的主要理论的具体应用;考核学生运用管理学中的各种分类方法和计划、决策、控制中的常 用方法的能力。

(二)考试范围与要求 1.管理的基本概念

(1)掌握管理的基本定义、职能;

(2)掌握管理者的定义,扮演的角色以及应具备的技能;

(3)理解管理学的研究对象、特点和内容;

(4)了解管理道德和社会责任。 2.管理理论的演进历程

(1)掌握管理学产生发展的历史;

(2)理解管理活动、管理思想与管理理论之间的关系;

(3)掌握管理理论的演变历程,熟练掌握各个管理理论的代表人物、主要观点。 3.预测与决策

(1)掌握预测的基本定义、步骤;

(2)熟悉预测的种类和方法;

(3)理解决策的定义、原则与依据;

(4)熟悉按照不同标准对决策进行的分类,掌握决策的特征、决策步骤及常用的决策方法。 4.计划

(1)掌握计划的概念、构成要素、计划的分类标准;

(2)熟练计划的编制程序与编制方法;

(3)理解并掌握目标管理。 

5.组织工作

(1)掌握组织的定义,组织设计的任务、原则及影响因素;

(2)掌握部门划分的基本原则、职权与权力、管理幅度与管理层级、集权和分权等;

(3)熟悉组织结构的各种类型;

(4)了解团队的定义及委员会的管理。 

6.领导

(1)理解各种领导理论的基本内涵;

(2)掌握团队的基本定义、特征;

(3)掌握领导与管理的联系与区别;掌握领导的作用,理解权力与领导的关系;

(4)熟悉领导方式的基本类型,掌握领导艺术。 7.沟通

(1)掌握沟通的概念、过程、类型;

(2)理解有效沟通的一般障碍和有效沟通的实现、冲突产生的原因,进行有效沟通的一般 准则和影响有效沟通的主要因素等。

8.激励

(1)掌握对人性的认识,了解内因与外因激励对人的影响;

(2)掌握激励的基本概念,理解相关激励理论。 

9.控制工作

(1)掌握控制的基本概念、特点、类型和过程;

(2)了解控制工作的基本原理;

(3)理解控制的基本方法和技术,并熟练应用。 

10.管理发展的新趋势

(1)了解 21 世纪管理面临的挑战和发展新趋势;

(2)能熟练运用管理相关理论,联系实际展开对新的发展趋势的思考。

三、试卷结构

考试形式为闭卷考试,考试题型包括单项选择题、多项选择题、名词解释题、简答题及案例 分析题等,试卷总分 150 分。

四、参考书目

王光健、胡友宇、石媚山. 管理学原理(第 2 版).北京:中国人民大学出版社,2018.02

《会计学基础》考试大纲

一、总纲

本大纲适用于报考安徽三联学院会计学专升本专业学生。此次旨在全面考核报考我校普 通会计学专升本专业的专科毕业生,是否达到了所规定的会计学专业本科知识储备与技能要 求。通过考核,测试学生会计学理论与实务能力的掌握以及灵活运用能力。

本大纲涵盖了《会计学基础》的主要重难点内容,着眼于满足会计学专业应用型人才需 求,遵循“基础/应用 ”的导向原则。考核内容包含了基础性、综合性、应用性、创新性等 方面。

本考试大纲解释权归安徽三联学院所有。

二、考试内容及要求

(一)总论

1.了解会计的产生与发展;

2.掌握会计含义、理解会计特点;

3.理解会计职能的概念,了解会计的一般职能,掌握会计的基本职能;

4.理解会计对象的概念,掌握会计对象的内容,了解工业企业资金运动的全过程;

5.掌握会计要素的概念,掌握资产、负债、所有者权益、收入、费用、利润六大要素相 关的概念、理解其特征、掌握其确认条件和分类情况;

6.掌握会计等式变化;

(二)会计科目与账户

1.了解设置会计科目和账户的必要性; 2.理解会计科目的内容和级次;

3.掌握会计科目的归属性; 4.理解账户的概念;

5.理解账户按用途和结构分类和账户按经济内容分类;

(三)记账方法

1.了解单式记账法与复式记账法的含义,了解复式记账的意义; 2.理解借贷记账法的记账符号的含义;

3.掌握借贷记账法的概念、理论基础、试算平衡以及会计分录的正确格式,掌握借贷记 账法的相关应用;

(四)工业企业主要经济业务的核算 1.了解工业企业资金运动的过程;

2.掌握资金筹集业务的核算,掌握投入资金的核算,掌握借入资金的核算;

3.掌握供应过程业务的核算,掌握购建固定资产的核算,掌握材料采购业务以及成本的 核算;

4.掌握生产过程业务的核算,掌握材料耗费的核算,掌握固定资产消耗的核算,掌握人 工耗费的核算,掌握其他耗费的核算;

5.掌握制造费用的结转分配,掌握完工产品成本和在产品成本的分配; 6.掌握销售业务的核算,掌握主营业务以及其他业务的核算;

7.掌握财务成果业务的核算,掌握利润的形成以及利润的分配; (五)会计凭证

1.了解和编制审核会计凭证的意义;

2.理解会计凭证、原始凭证、记账凭证的基本概念;

3.掌握会计凭证的分类及填制。 (六)会计账簿

1.了解会计账簿的概念、意义;

2.理解会计账簿与账户的关系和会计账簿的种类,会计账簿的设置与登记要求;

3.掌握日记账、总分类账和明细分类账的设置与登记; 4.掌握错账查找与更正的方法;

5.理解对账与结账的方法及账簿更换与保管的基本要求; (七)财产清查

1.了解财产清查的概念与意义;

2.掌握财产清查的种类;

3.理解财产清查,永续盘存制、实地盘存制的概念以及财产清查的种类和方法;

4.掌握现金、银行存款、存货、往来账的清查方法和财产清查结果的会计处理方法以及 期末账项调整;

5.掌握银行存款余额调节表的编制;

(八)财务报表

1.了解财务报表的概念与分类,了解财务报表编制的基本要求,了解财务报表编制前的 准备工作;

2.理解资产负债表的概念与作用;

3.掌握资产负债表编制的内容和格式,掌握资产负债表编制方法; 4.理解利润表的概念与作用;

5.掌握利润表编制的内容和格式,掌握利润表编制方法; (九)会计核算形式

1.了解会计核算形式的意义;

2.理解会计核算形式的概念、要求和种类;

3.掌握记账凭证会计核算形式、汇总记账凭证会计核算形式、科目汇总表会计核算形式 的特点、步骤、优缺点和使用范围;

4.掌握记账凭证会计核算形式、汇总记账凭证会计核算形式、科目汇总表会计核算形式 下总分类账登记的依据和方法;

三、试卷结构

考试形式为闭卷考试,考试题型包括单项选择题、多项选择题、判断题、业务核算题, 计算分析题,试卷总分 150 分。

四、参考书目

蔡文芬,张家胜.会计学基础(第 2 版).中国科学技术大学出版社出版,2019.8

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2020年安徽三联学院专升本招生简章

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专升本专题

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