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Jingdong book

跟老会计学行政事业单位会计（第2版）

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Jingdong book

跟老会计学行政事业单位会计（第2版）

Name: 跟老会计学行政事业单位会计（第2版）
Brand: Jingdong book
SKU: 3110035681
Price: 25.58 USD
Availability: OutOfStock

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Content Description

《跟老会计学行政事业单位会计（第2版）》以财政部最新颁布的《企业会计准则》和《小企业会计准则》为准绳，坚持理论与实践相结合的写作原则，内容上更注重实际操作性，会计初学者通过《跟老会计学行政事业单位会计（第2版）》的学习，能及时更新理念、熟练掌握最新法律法规的精髓和实质，更好地为企业财务工作服务。《跟老会计学行政事业单位会计（第2版）》从实际工作的需要出发，案例全部来源于实际工作中的常见业务，没有长篇的理论知识讲解，而是以“实用”为目标，一目了然地向读者展现财务工作内容的“全貌”。因此，《跟老会计学行政事业单位会计（第2版）》通俗易懂，财务初学者即学就能即用。

Catalogue

第一章行政事业单位会计概述
第一节行政事业单位会计简介
一、预算会计
二、行政事业单位预算管理的类型
三、行政事业单位会计的组织机构
四、行政事业单位会计的基本任务
五、行政事业单位会计的作用
第二节行政事业单位的会计要素
一、资产
二、负债
三、净资产
四、收入
五、支出
第三节行政事业单位会计核算采用的方法
一、设置会计科目
二、会计账户
三、会计凭证
四、会计账簿
五、借贷记账法
六、会计账务处理程序
七、行政事业单位常用日记账的格式
[老会计点拨]
一、了解预算会计与企业会计的区别
二、行政单位会计科目使用注意事项
三、事业单位应设置的会计账簿
四、行政事业单位财务机构的设置

第二章行政事业单位资产的核算
第一节行政单位资产的核算
一、行政单位资产的类别
二、行政单位资产计价的方法
三、行政单位资产的核算
四、行政单位净资产的核算
第二节事业单位资产的核算
一、事业单位资产的类别、
二、事业单位库存现金的核算
三、事业单位银行存款的核算
四、事业单位应收款项的核算
五、事业单位存货的核算
六、事业单位固定资产的核算
七、事业单位无形资产的核算
八、事业单位对外投资的核算
九、事业单位净资产的核算
[老会计点拨]
一、行政单位暂付款的管理
二、行政单位库存材料的管理
三、行政单位固定资产的计量
四、行政单位提取固定资产折旧时需注意的事项
五、掌握事业单位专用基金的管理原则
六、把握专用基金的提取及其使用方法

第三章行政事业单位负债的核算
第一节行政单位负债的核算
一、行政单位负债的类别
二、行政单位负债的核算
第二节事业单位负债的核算
一、事业单位借入款项的核算
二、事业单位应付票据的核算
三、事业单位应付账款的核算
四、事业单位预收账款的核算
五、事业单位其他应付款的核算
六、事业单位长期借款的核算
七、事业单位应付债券的核算
八、事业单位长期应付款的核算
九、事业单位应交税费的核算
十、事业单位应缴预算款的核算
十一、事业单位应缴财政专户款的核算
[老会计点拨]
一、了解行政事业单位负债的特点
二、掌握事业单位负债的计价原则
三、事业单位预算外资金账务处理注意事项

第四章行政事业单位收入的核算
第一节行政单位收入的核算
一、行政单位经费划拨的核算
二、行政单位拨入专项经费的核算
三、行政单位预算外资金的核算
四、行政单位其他收入的核算
第二节事业单位收入的核算
一、事业单位财政补助收入的核算
二、事业单位上级补助收入的核算
三、事业单位拨入专款
四、事业单位事业收入的核算
五、事业单位经营收入的核算
六、事业单位附属单位上缴收入的核算
七、事业单位其他收入的核算
[老会计点拨]
一、行政单位经费的划拨程序
二、行政单位经费的领拨
三、事业单位收入的特点
四、管理事业单位收入应遵循的原则
五、事业单位事业收入与经营收入核算注意事项

第五章行政事业单位支出的核算
第一节行政单位支出的核算
一、行政单位经费支出的类别
二、行政单位经费支出的账务处理
第二节事业单位支出的核算
一、事业单位事业支出的核算
二、事业单位经营支出的核算
三、事业单位专款支出的核算
四、事业单位专项资金的核算
五、事业单位对附属单位补助支出
六、事业单位上缴上级支出
七、事业单位拔出经费的核算
八、事业单位自筹基建结转的核算
[老会计点拨]
一、了解行政单位经费支出的报销口径
二、加强专项支出的管理
三、事业单位支出的管理原则和要求
四、事业单位专项资金管理的原则

第六章行政事业单位的财务报表
第一节行政单位财务报表的编制
一、行政单位会计报袁的类别
二、行政单位资产负债表
三、行政单位收入支出总表
四、行政单位支出明细表
五、行政单位会计报表的汇总
六、行政单位财务分析
第二节事业单位财务报表的编制
一、事业单位会计报表的分类
二、事业单位主要会计报表
[老会计点拨]
一、行政单位会计报表的编制要求和遵循的原则
二、行政单位会计报表的审核
三、事业单位会计报表的审核
四、事业单位审核会计报表的方法

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Jingdong book

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