第3版前言
第2版前言
第1版前言
二維碼索引
項目一　總論.................................................................................................................................. 1
任務(wù)一　知悉會計的概念 ......................................................................................................... 1
任務(wù)二　理解會計核算的基本前提 ......................................................................................... 4
任務(wù)三　掌握會計的核算基礎(chǔ) ................................................................................................. 6
任務(wù)四　初識會計核算方法 ..................................................................................................... 7
項目總結(jié) ..................................................................................................................................... 8
項目二　會計要素與會計等式.................................................................................................... 10
任務(wù)一　知悉反映企業(yè)財務(wù)狀況的會計要素 ....................................................................... 10
任務(wù)二　知悉反映企業(yè)經(jīng)營成果的會計要素 ....................................................................... 15
任務(wù)三　掌握靜態(tài)會計等式 ................................................................................................... 17
任務(wù)四　掌握動態(tài)會計等式 ................................................................................................... 20
項目總結(jié) ................................................................................................................................... 21
項目三　賬戶和復(fù)式記賬............................................................................................................ 23
任務(wù)一　設(shè)置會計科目 ........................................................................................................... 23
任務(wù)二　設(shè)置賬戶 ................................................................................................................... 26
任務(wù)三　知悉復(fù)式記賬法 ....................................................................................................... 28
任務(wù)四　運用借貸記賬法 ....................................................................................................... 30
任務(wù)五　編制會計分錄 ........................................................................................................... 37
項目總結(jié) ................................................................................................................................... 40
項目四　會計憑證........................................................................................................................ 41
任務(wù)一　知悉會計憑證 ........................................................................................................... 41
任務(wù)二　填制與審核原始憑證 ............................................................................................... 43
X 基礎(chǔ)會計 第3版
任務(wù)三　填制與審核記賬憑證 ............................................................................................... 51
任務(wù)四　裝訂與保管會計憑證 ............................................................................................... 59
項目總結(jié) ................................................................................................................................... 63
項目五　主要經(jīng)濟(jì)業(yè)務(wù)的核算.................................................................................................... 65
任務(wù)一　建立企業(yè)賬套 ........................................................................................................... 65
任務(wù)二　核算企業(yè)籌集資金階段業(yè)務(wù) ................................................................................... 69
任務(wù)三　核算企業(yè)采購階段業(yè)務(wù) ........................................................................................... 74
任務(wù)四　核算企業(yè)生產(chǎn)階段業(yè)務(wù) ........................................................................................... 91
任務(wù)五　核算企業(yè)銷售階段業(yè)務(wù) ......................................................................................... 117
任務(wù)六　核算企業(yè)利潤形成和利潤分配業(yè)務(wù) ..................................................................... 138
項目總結(jié) ................................................................................................................................. 152
項目六　會計賬簿...................................................................................................................... 153
任務(wù)一　知悉會計賬簿 ......................................................................................................... 153
任務(wù)二　知悉會計賬簿的登記規(guī)則 ..................................................................................... 158
任務(wù)三　登記會計賬簿 ......................................................................................................... 162
任務(wù)四　更正錯賬 ................................................................................................................. 169
任務(wù)五　對賬和結(jié)賬 ............................................................................................................. 172
任務(wù)六　更換與保管會計賬簿 ............................................................................................. 175
項目總結(jié) ................................................................................................................................. 176
項目七　財產(chǎn)清查...................................................................................................................... 178
任務(wù)一　知悉財產(chǎn)清查基本知識 ......................................................................................... 178
任務(wù)二　理解財產(chǎn)物資的盤存制度 ..................................................................................... 180
任務(wù)三　掌握財產(chǎn)清查方法 ................................................................................................. 182
任務(wù)四　處理財產(chǎn)清查結(jié)果 ................................................................................................. 187
任務(wù)五　核算財產(chǎn)清查結(jié)果 ................................................................................................. 189
項目總結(jié) ................................................................................................................................. 199
項目八　財務(wù)會計報告.............................................................................................................. 200
任務(wù)一　知悉財務(wù)會計報告 ................................................................................................. 200
任務(wù)二　編制資產(chǎn)負(fù)債表 ..................................................................................................... 202
任務(wù)三　編制利潤表 ............................................................................................................. 209
項目總結(jié) ................................................................................................................................. 213
項目九　會計核算程序.............................................................................................................. 214
任務(wù)一　知悉會計核算程序 ................................................................................................. 214
目錄XI
任務(wù)二　運用記賬憑證核算程序 ......................................................................................... 215
任務(wù)三　運用科目匯總表核算程序 ..................................................................................... 217
項目總結(jié) ................................................................................................................................. 220
項目十　會計檔案...................................................................................................................... 221
任務(wù)一　知悉會計檔案 ......................................................................................................... 221
任務(wù)二　學(xué)會會計檔案的歸檔、保管和銷毀 ..................................................................... 223
項目總結(jié) ................................................................................................................................. 227
附錄　項目五及項目七相關(guān)記賬憑證編號一覽表.................................................................. 228
參考文獻(xiàn)..............................................................................................................229