- 电子工业出版社
- 9787121390234
- 1-1
- 349791
- 67234249-0
- 平塑
- 16开
- 2020-07
- 298
- 224
- 管理学
- 工商管理
- 经济管理类
- 高职
内容简介
随着我国市场经济的快速发展，会计作为企业的核心管理环节，为企业的发展提供了坚实的内在支撑力。现代社会对会计信息的依赖程度和质量要求越来越高，同时对会计人才的知识和技能提出了更高的要求。基础会计是会计专业及经济管理类相关专业的基础课程、入门课程，是一门技术性、应用性很强的学科。这门学科旨在通过课程教学使学生掌握基本会计知识与技能，为提高学生综合素质，使其成为高素质的工作者，打下一定的会计理论和实践技能基础。本教材结合目前最新的减费降税政策，以会计循环为体系，以会计要素、会计科目、借贷记账法、会计凭证与账簿、财产清查、账务处理程序、财务会计报告为主要内容完成编写。本教材全面系统地介绍了会计基本理论和会计基本方法，使学生可以完整地理解会计核算的整个过程。
目录
项目 1 会计基本理论 ················································································· 1 __eol__任务 1 会计的概念、职能与目标 ······················································ 2__eol__任务 2 会计基本假设、会计基础和 会计计量属性 ······························· 5__eol__任务 3 会计信息质量要求 ······························································· 9__eol__任务 4 会计核算方法 ··································································· 12__eol__基础知识测评 ·············································································· 16__eol__岗位能力测评 ·············································································· 17__eol__项目 2 会计核算基础知识 ········································································· 18 __eol__任务 1 明确会计对象 ··································································· 19__eol__任务 2 会计要素 ········································································· 22__eol__任务 3 建立会计等式 ··································································· 31__eol__任务 4 设置会计科目与开设会计账户 ·············································· 37__eol__任务 5 复式记账法与借贷记账法 ···················································· 46__eol__基础知识测评 ·············································································· 57__eol__岗位能力测评 ·············································································· 59__eol__项目 3 填制与审核会计凭证 ······································································ 62 __eol__任务 1 会计凭证的意义和种类 ······················································· 63__eol__任务 2 填制与审核原始凭证 ·························································· 69__eol__任务 3 记账凭证 ········································································· 72__eol__任务 4 传递与保管会计凭证 ·························································· 76__eol__基础知识测评 ·············································································· 79__eol__岗位能力测评 ·············································································· 80__eol__项目 4 借贷记账法的应用 ········································································· 82 __eol__任务 1 工业企业的主要经济业务 ···················································· 83__eol__任务 2 筹资业务的核算 ································································ 84__eol__任务 3 供应业务的核算 ································································ 89__eol__任务 4 生产业务的核算 ································································ 94__eol__任务 5 销售业务的核算 ······························································· 106__eol__任务 6 其他经济业务的核算 ························································· 111__eol__任务 7 财务成果的核算 ······························································· 116__eol__基础知识测评 ············································································· 126__eol__岗位能力测评 ············································································· 128__eol__项目 5 设置与登记会计账簿 ····································································· 131 __eol__任务 1 会计账簿的意义和种类 ······················································ 132__eol__任务 2 设置与登记会计账簿 ························································· 136__eol__任务 3 查找与更正错账 ······························································· 142__eol__任务 4 对账和结账 ····································································· 149__eol__基础知识测评 ············································································· 154__eol__岗位能力测评 ············································································· 155__eol__项目 6 财产清查 ···················································································· 157 __eol__任务 1 财产清查的种类与准备 ······················································ 158__eol__任务 2 财产清查的方法 ······························································· 160__eol__任务 3 财产清查结果的处理 ························································· 166__eol__基础知识测评 ············································································· 172__eol__岗位能力测评 ···········································································
