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Jingdong book

21世纪高职高专精品教材·财经类专业平台课：基础会计

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Jingdong book

21世纪高职高专精品教材·财经类专业平台课：基础会计

Name: 21世纪高职高专精品教材·财经类专业平台课：基础会计
Brand: Jingdong book
SKU: 3110117571
Price: 24.86 USD
Availability: OutOfStock

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随着我国市场经济体制的不断完善，我国回忆了会计改革的步伐，特别是在2006年2月15日，财政部发布了39项企业会计准则，标志着我国与国际惯例超向的企业会计准则体系正式建立。同时，随着我国高等职业教育的蓬勃发展，与之相配套的《21世纪高职高专精品教材：财经类专业平台课·基础会计》教材却相对滞后。因此，《21世纪高职高专精品教材：财经类专业平台课·基础会计》的编写，旨在量体裁衣，及时满足高职高专教育发展的需要。
高楼平地起，打好基础是关键。基础会计就是会计学专业的入门课程，是管理类和经济类等学科的一门专业基础课。《21世纪高职高专精品教材：财经类专业平台课·基础会计》旨在量体裁衣，满足高职高专教育发展的需要。面对当前会计以及税收法规的巨大变革，《21世纪高职高专精品教材：财经类专业平台课·基础会计》内容全部更新，主要介绍会计的基本理论、基本核算方法和基本操作技能，包括各种记账法的介绍和应用，账户的分类，财产清查，会计报表的要求和作用等，目的在于为后续《财务会计》等会计专业课程奠定理论基础。

Catalogue

第1章总论
1.1 会计的含义
1.2 会计的对象
1.3 会计基本假设与会计核算基础
1.4 会计信息质量要求
1.5 会计核算的方法
练习题

第2章设置会计科目和账户
2.1 会计要素
2.2 会计等式
2.3 设置会计科目
2.4 账户及基本结构
练习题

第3章复式记账
3.1 复式记账原理
3.2 借贷记账法
练习题

第4章借贷记账法的应用
4.1 工业企业的主要经济业务
4.2 资金筹集业务的核算
4.3 生产准备业务的核算
4.4 产品生产业务的核算
4.5 产品销售业务的核算
4.6 财务成果形成及分配业务的核算
练习题

第5章账户的分类
5.1 账户按经济内容分类
5.2 账户按用途和结构分类
练习题

第6章会计凭证
6.1 会计凭证的意义和种类
6.2 原始凭证的填制和审核
6.3 记账凭证的填制和审核
6.4 会计凭证的传递和保管
练习题

第7章会计账簿
7.1 账簿的意义和种类
7.2 账簿的设置与登记
7.3 会计账簿的启用和登记规则
7.4 对账和结账
练习题

第8章财产清查
8.1 财产清查的意义和种类
8.2 财产清查的方法
8.3 财产清查结果的账务处理
练习题

第9章会计报表
9.1 会计报表的作用种类和编制要求
9.2 资产负债表
9.3 利润表
9.4 现金流量表
练习题

第10章会计核算形式
10.1 会计核算形式的意义
10.2 记账凭证核算形式
10.3 科目汇总表核算形式
10.4 汇总记账凭证核算形式
10.5 会计核算形式举例
练习题

第11章会计工作的组织
11.1 会计工作管理体制
11.2 会计机构和会计岗位
11.3 会计人员
11.4 我国现行的会计法律制度构成
11.5 会计档案与会计工作交接
练习题
主要参考文献

Introduction

基础会计是管理类和经济类等学科的一门专业基础课，是会计学专业入门课程。基础会计主要介绍会计的基本理论、基本核算方法和基本操作技能，为后续《财务会计》等会计专业课程奠定理论基础。
随着我国市场经济体制的不断完善，我国加快了会计改革的步伐，特别是在2006年2月15日，财政部发布了39项企业会计准则，标志着我国与国际惯例趋同的企业会计准则体系正式建立。同时，随着我国高等职业教育的蓬勃发展，与之相配套的《基础会计》教材却相对滞后。因此，本教材的编写，旨在量体裁衣，及时满足高职高专教育发展的需要。
本教材依据教育部对我国高职高专教育人才培养模式的要求，以培养社会需要的应用型、技能型专门人才为目标，在基本理论方面，符合“理论必需、够用”的原则，按照教学要求突出实践操作能力，体现工学结合思想。编写组教师长期从事会计教学工作，结合自己多年的教学经验，编写了这本适合财经类高职高专会计教学需要的《基础会计》教材。

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