基礎會計(簡體書)
- 系列名:職業教育"十三五"財經系列規劃教材
- ISBN13:9787121390234
- 出版社:電子工業出版社
- 作者:李豔傑
- 裝訂/頁數:平裝/224頁
- 規格:24cm*17cm (高/寬)
- 出版日:2020/07/01
商品簡介
目次
任務 1 會計的概念、職能與目標 ·····················································.2
任務 2 會計基本假設、會計基礎和 會計計量屬性 ······························.5
任務 3 會計信息質量要求 ······························································.9
任務 4 會計核算方法 ··································································.12
基礎知識測評 ·············································································.16
崗位能力測評 ·············································································.17
項目 2 會計核算基礎知識 ········································································.18
任務 1 明確會計對象 ··································································.19
任務 2 會計要素 ········································································.22
任務 3 建立會計等式 ··································································.31
任務 4 設置會計科目與開設會計賬戶 ·············································.37
任務 5 複式記帳法與借貸記帳法 ···················································.46
基礎知識測評 ·············································································.57
崗位能力測評 ·············································································.59
項目 3 填制與審核會計憑證 ·····································································.62
任務 1 會計憑證的意義和種類 ······················································.63
任務 2 填制與審核原始憑證 ·························································.69
任務 3 記帳憑證 ········································································.72
任務 4 傳遞與保管會計憑證 ·························································.76
基礎知識測評 ·············································································.79
崗位能力測評 ·············································································.80
項目 4 借貸記帳法的應用 ········································································.82
任務 1 工業企業的主要經濟業務 ···················································.83
任務 2 籌資業務的核算 ·······························································.84
任務 3 供應業務的核算 ·······························································.89
任務 4 生產業務的核算 ·······························································.94
任務 5 銷售業務的核算 ······························································.106
任務 6 其他經濟業務的核算 ························································.111
任務 7 財務成果的核算 ······························································.116
基礎知識測評 ············································································.126
崗位能力測評 ············································································.128
項目 5 設置與登記會計帳簿 ····································································.131
任務 1 會計帳簿的意義和種類 ·····················································.132
任務 2 設置與登記會計帳簿 ························································.136
任務 3 查找與更正錯賬 ······························································.142
任務 4 對賬和結帳 ····································································.149
基礎知識測評 ············································································.154
崗位能力測評 ············································································.155
項目 6 財產清查 ···················································································.157
任務 1 財產清查的種類與準備 ·····················································.158
任務 2 財產清查的方法 ······························································.160
任務 3 財產清查結果的處理 ························································.166
基礎知識測評 ············································································.172
崗位能力測評 ············································································.173
項目 7 賬務處理程序 ·············································································.175
任務 1 賬務處理程序的意義與種類 ···············································.176
任務 2 記帳憑證賬務處理程序 ·····················································.177
任務 3 匯總記帳憑證賬務處理程序 ···············································.183
任務 4 科目匯總表賬務處理程序 ··················································.186
基礎知識測評 ···········
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