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["MOOC课程设计表"]
["课程名称：基础会计",null,"课程负责人：丁增稳"]
["一级结构","二级结构","视频内容"]
["（模块）","（小节）","内容","时长","作业"]
["欢迎模块",null,"介绍课程内容，学习目标，授课教师个人履历，测验及作业，课程考核等内容","8’"]
["模块1 认知会计\n(发布时间：2016-9-20 10:00)","1.1 会计的产生与发展","视频1.1 会计的产生与发展","8’"]
[null,"1.2 会计假设","视频1.2  会计假设","8’"]
[null,"1.3 会计基础","视频1.3 会计基础","8’"]
[null,"1.4 会计要素","视频1.4 会计要素","9’"]
[null,"1.5 会计等式","视频1.5 会计等式","8’"]
[null,"1.6 会计核算方法体系","视频1.6 会计核算方法体系","8’"]
[]
["模块2 设置会计科目和账户\n(发布时间：2016-10-15 10:00)","2.1 设置会计科目","视频2.1_1 会计科目的设置","8'"]
[null,null,"视频2.1_2 主要会计科目介绍","11'"]
[]
[]
[null,"2.2 设置账户","视频2.1_1 账户的设置","8'"]
[null,null,"视频2.2_2 账户与会计科目的关系","6'"]
[]
["模块3选择记账方法\n(发布时间：2016-10-27 10:00)","3.1 认知记账方法","视频3.1_1 记账方法及原理","8'"]
[]
[null,"3.2 借贷记账法","视频3.2_1  借贷记账法的基本知识","8'"]
[null,null,"视频3.2_2  会计分录的编制","11'"]
[null,null,"视频3.2_3  试算平衡表的编制","10'"]
[]
["模块4 核算企业主要经济业务\n(发布时间：2016-11-20 10:00)","4.1资金筹集业务的核算","视频4.1资金筹集业务的核算","8'"]
[null,"4.2生产准备业务的核算","视频4.2生产准备业务的核算","11'"]
[null,"4.3产品生产业务的核算","视频4.3产品生产业务的核算","9'"]
[null,"4.4产品销售业务的核算","视频4.4产品销售业务的核算","8'"]
[null,"4.5利润形成业务的核算","视频4.5利润形成业务的核算","9'"]
[null,"4.6利润分配业务的核算","视频4.6利润分配业务的核算","8'"]
[]
["模块5 填制和审核会计凭证\n(发布时间：2016-11-27 10:00)","5.1会计凭证的基本知识","视频5.1_1 会计凭证基本知识","7'"]
[]
[]
[null,"5.2原始凭证的填制与审核","视频5.2_1 银行票据的填写","8'"]
[null,null,"视频5.2_2 增值税发票的填写","8'"]
[null,null,"视频5.2_3 其他票据的填写","7'"]
[]
[null,"5.3 记账凭证的填制和审核","视频5.3_1 收款凭证的填写","11'"]
[null,null,"视频5.3_2 付款凭证的填写","9'"]
[null,null,"视频5.3_3转账凭证的填写","8'"]
[]
[null,"5.4 会计凭证的装订","视频5.4_1 会计凭证的装订","11'"]
[]
["模块6 建账与使用会计账簿\n(发布时间：2016-12-10 10:00)","6.1会计账簿","视频6.1_1 会计账簿基本知识","6'"]
[]
[null,"6.2 建账与登记会计账簿","视频6.2_1 日记账的建账与登记","8'"]
[null,null,"视频6.2_2 存货明细账的建账与登记","11'"]
[null,null,"视频6.2_3 三栏式明细账的建账与登记","7'"]
[null,null,"视频6.2_4 总分类账的建账与登记","8'"]
[]
[null,"6.3对账与结账","视频6.3_1 对账","11'"]
[null,null,"视频6.3_2 结账","10'"]

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