Accounting focuses on the study of theoretical accounting knowledge, including basic accounting concepts, assumptions, and principles, so that students are able to fill out vouchers, register books of accounts, and prepare accounting statements based on the actual economic operations of an enterprise, and use the knowledge gained to reduce production and operating costs for the enterprise. For example: collecting and organizing original documents, preparing bookkeeping vouchers based on original documents, summarizing and preparing balance sheets and cash flow statements, and doing cost analysis for the company.