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基礎會計(簡體書)
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基礎會計(簡體書)

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定  價:NT$ 312 元
優惠價:87271
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隨著我國市場經濟的快速發展,會計作為企業的核心管理環節,為企業的發展提供了堅實的內在支撐力。現代社會對會計信息的依賴程度和質量要求越來越高,同時對會計人才的知識和技能提出了更高的要求。基礎會計是會計專業及經濟管理類相關專業的基礎課程、入門課程,是一門技術性、應用性很強的學科。這門學科旨在通過課程教學使學生掌握基本會計知識與技能,為提高學生綜合素質,使其成為高素質的工作者,打下一定的會計理論和實踐技能基礎。本教材結合目前最新的減費降稅政策,以會計循環為體系,以會計要素、會計科目、借貸記帳法、會計憑證與帳簿、財產清查、賬務處理程序、財務會計報告為主要內容完成編寫。本教材全面系統地介紹了會計基本理論和會計基本方法,使學生可以完整地理解會計核算的整個過程。

目次

項目 1 會計基本理論 ················································································.1

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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優惠價:87 271
無庫存,下單後進貨
(採購期約45個工作天)

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