主要课程包括：交易帐户指令、记录系统、会计软件操作以及会计原则方法。
It includes instruction in Posting transactions to accounts. record-keeping systems. accounting software operation. and general accounting principles and practices.
实现原则指只有当撰取收入的过程已实质上完成时，才在帐户中确认收入的原则；通常指将销售的商品和劳务提供给客户时。
The principle of recognizing revenue in the accounts only when the earning process is virtually complete, which is usually at the time of sale of goods or rendering service to customers.
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