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Jingdong book

连锁企业会计核算(第2版)

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连锁企业会计核算(第2版)

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Content Description

本书从连锁企业商品采购,商品陪送和内部调整,门店销售等最常见的经济业务入手,阐述了连锁企业这些业务流程中的内部会计核算方法和内部会计控制方法,以及不同经济性质门店在会计核算上的区别和联系,连锁企业总部和基层单位相互之间的内部往来的会计核算方法。
本书共8章,各章内容前均列出课前思考、学习目标、学习指南、难点重点和本章内容提要,各章后有复习思考题和实训练习题,便于学生明确学习目的,掌握主要内容。
Catalogue

第1章连锁企业会计核算组织形式
1.1连锁企业经营的基本特征
1.2连锁企业会计核算的特点
1.3连锁企业内部核算组织形式的确定
1.4专门往来账户的设置
本章小结
思考题
练习题
第2章零售企业商品核算方法
2.1商品流通企业库存商品核算方法的选择
2.2售价金额核算法
2.3数量售价金额核算法
2.4数量进价金额核算法
2.5进价金额核算法
2.6不同核算方法的比较
本章小结
思考题
练习题
第3章连锁企业商品采购的核算
3.1连锁企业库存商品内部核算体制
3.2连锁企业商品采购业务流程
3.3连锁企业商品采购的账户设置
3.4连锁企业商品采购的账务处理方法
本章小结
思考题
练习题
第4章连锁企业应付账款的核算
4.1应付账款人账前的审核与控制
4.2连锁企业应付账款的付款决策
4.3九段标准九和付款政策的制定
4.4应付账款支付的审核与控制
本章小结
思考题
第5章连锁企业纵向商品配送的核算
5.1配送中心和门店
5.2连锁企业库存商品内部调拨的计价
5.3配送中心向门店调拨商品的核算
本章小结
思考题
练习题
第6章连锁企业横向商品调拨的核算
6.1 门店之间商品调拨的核算
6.2门店退库商品的核算
6.3商品调价的核算
本章小结
思考题
练习题
第7章连锁企业门店业务的核算
7.1门店会计核算的任务
7.2门店收货作业的会计核算
7.3门店收银作业的会计核算
7.4直营店营业收入的核算
7.5加盟店和合资店营业收入的核算
7.6门店库存商品的盘点
本章小结
思考题
练习题
第8章连锁企业内部往来的核算
主要参考文献

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Brand Jingdong book
Brand Origin China

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