會計基礎與認知（簡體書）

本書突出特點表現為：(1)以情智故事形式培育學生會計職業素養，把培育和踐行社會主義核心價值觀理念貫穿教育教學全過程，積極推進課程思政建設；(2)依據企業資金運動流程設計章節體系，從認識小企業開始，認知企業經濟業務和資金運動，體現業財融合的理念；(3)依據《小企業會計準則》和*新的財稅政策，以同一家生產型小企業的經濟業務為基礎進行編寫，力求體現教材的新穎性與實用性。
本書可作為職業院校會計及會計電算化專業的教學用書，也可作為經濟管理類專業基礎會計課程的教學用書，還可作為小企業會計人員及對會計有興趣和愛好的讀者的學習、參考用書。

本書結構導圖..................................................................................................................................1
項目一　認知會計..........................................................................................................................2
任務一　認知小企業 .................................................................................................................3
任務二　認知會計工作 .............................................................................................................7
項目總結 ...................................................................................................................................11
技能訓練 ...................................................................................................................................12
項目二　認知和填制原始憑證....................................................................................................14
任務一　書寫會計數字 ...........................................................................................................15
任務二　認知原始憑證 ...........................................................................................................17
任務三　填制原始憑證 ...........................................................................................................20
項目總結 ...................................................................................................................................36
技能訓練 ...................................................................................................................................37
項目三　認知會計記帳原理........................................................................................................40
任務一　認知會計核算前提與基礎 .......................................................................................41
任務二　認知會計要素 ...........................................................................................................44
任務三　認知會計科目與會計賬戶 .......................................................................................52
任務四　認知借貸記帳法 .......................................................................................................55
項目總結 ...................................................................................................................................63
技能訓練 ...................................................................................................................................64
項目四　認知和填制記帳憑證....................................................................................................67
任務一　認知記帳憑證 ...........................................................................................................68
任務二　填制籌資業務記帳憑證 ...........................................................................................74
任務三　填制採購業務記帳憑證 ...........................................................................................83
任務四　填制生產業務記帳憑證 ...........................................................................................94
任務五　填制銷售業務記帳憑證 .........................................................................................102
任務六　填制利潤及其分配業務記帳憑證 .........................................................................110
任務七　審核記帳憑證和編制科目匯總表 .........................................................................121
項目總結 .................................................................................................................................123
技能訓練 .................................................................................................................................125
項目五　認知和登記會計帳簿..................................................................................................127
任務一　認知會計帳簿 ..........................................................................................