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层 次:高职高专
配 套:电子课件
作 者:罗水秀
出版社: 机械工业出版社
出版时间:2013-07-09
ISBN:978-7-111-42434-5
开本: 16开
定价:¥26.0
内容简介
本书以会计工作环节为主线,对会计核算的基本内容和专门方法进行系统阐述,主要介绍了会计的基本理论、基本方法、基本技能。教材知识构架紧凑合理,案例分析系统完备,归纳总结生动精辟,检测习题与会计从业资格考试密切接轨,全面培养学生的实践认知和操作能力,实用性强。本书可作为高等职业院校、高等专科学校、成人高校和民办高校会计专业及相关专业的基础会计课程教材。
目录
前言 项目一 认识会计职业 1 任务一 熟知会计职业常识 1 任务二 认知会计核算前提 3 项目二 会计报表—— 识读会计报表 8 任务一 分解会计报表结构 8 任务二 认知会计等式 13 项目三 会计账簿—— 启用账簿 20 任务一 认知会计科目与账户 20 任务二 设置和启用账簿 25 项目四 会计凭证—— 原始凭证 32 任务一 认知原始凭证 32 任务二 填制原始凭证 36 任务三 审核原始凭证 40 项目五 会计凭证—— 记账凭证 46 任务一 认知记账方法 46 任务二 编制与审核记账凭证 52 项目六 会计凭证—— 记账凭证实务应用 62 任务一 核算筹资业务 62 任务二 核算供应业务 66 任务三 核算生产业务 81 任务四 核算销售业务 97 任务五 核算财务成果业务 111 任务六 传递与保管会计凭证 125 项目七 会计账簿—— 登记日记账与明细账 129 任务一 登记日记账 129 任务二 设置和登记明细账 134 项目八 会计账簿—— 登记总账 142 任务一 认知记账凭证账务处理程序 142 任务二 认知其他账务处理程序 146 任务三 对账与结账 153 项目九 会计报表—— 编制会计报表 174 任务一 编制资产负债表 174 任务二 编制利润表 186 项目十 会计档案 194 任务一 认知会计档案 194 任务二 归档与保管会计档案 195 各章任务巩固答案 202 参考文献 208

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