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Jingdong book

高职高专经济管理系列教材：会计学基础（第2版）

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Jingdong book

高职高专经济管理系列教材：会计学基础（第2版）

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《高职高专经济管理系列教材：会计学基础（第2版）》根据高职高专的教学要求和2000年颁布的《企业会计制度》以及最新颁布的各项具体会计准则编写。《高职高专经济管理系列教材：会计学基础（第2版）》以通俗易懂的文字阐述了会计的基本理论和基本方法，文字精炼，业务核算举例简单明了。其主要内容包括：会计的基本概念、会计要素及会计平衡公式、账户及复式记账、会计凭证、会计账簿、主要经济业务的核算、财产清查、会计核算程序、财务报表和会计工作组织与管理等。为了学生学习、掌握和检验所学，每章之前列示了内容提要，每章之后附有思考题和练习题，并在书后附有三套模拟试题及其答案，以提高学生的操作性。
Comments

本系列丛书特点：
·宗旨明确。专门针对高职高专教育改革而编撰。
·师资雄厚。由各高职高专院校具有多年丰富教学经验的资深教师编写。
·特色鲜明。
·实用性强。每章后附有思考题、练习题；书末附有模拟试题，以供读者掌握所学知识。
·结构合理。理论适中，注重实践，旨在使学生全面系统地掌握现行的一般业务处理方法。
·前瞻新颖。紧密联系国内最新制度和企业实际，并对我国高职高专教育所设课程进行新的探索和设计。
Catalogue

第一章 总论
第一节 会计的概念
第二节 会计的基本职能
第三节 会计核算的基本前提和会计信息质量特征
第四节 会计记账基础与会计计量
第五节 会计的任务和方法
复习思考题
练习题

第二章 会计要素及会计平衡公式
第一节 会计要素
第二节 会计平衡关系
复习思考题
练习题

第三章 账户和复式记账
第一节 会计科目与账户
第二节 复式记账及借贷记账法
复习思考题
练习题

第四章 会计凭证
第一节 会计凭证的意义和种类
第二节 原始凭证的填制和审核
第三节 记账凭证的填制和审核
第四节 会计凭证的传递和保管
复习思考题
练习题

第五章 会计账簿
第一节 账簿的意义和种类
第二节 账簿的设置与登记
第三节 账簿登记和使用的规则
第四节 对账和结账
复习思考题
练习题

第六章 主要经济业务的核算
第一节 资金筹集过程的业务核算
第二节 供应过程的核算
第三节 生产过程的核算
第四节 销售过程的核算
第五节 利润形成和分配的核算
第六节 成本计算
复习思考题
练习题

第七章 财产清查
第一节 财产清查概述
第二节 财产清查的方法
第三节 财产清查结果的处理
……
第八章 会计核算组织程序
第九章 会计报表
第十章 计算机在会计中的应用
练习题答案
模拟试题
模拟试题参考答案

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Brand Jingdong book
Brand Origin China

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