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Jingdong book

新世纪高职高专精品教材·会计类主干课:基础会计(第3版)

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新世纪高职高专精品教材·会计类主干课:基础会计(第3版)

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《基础会计(第3版)》共六篇十六章,主要包括会计基本理论、会计核算方法(一)、会计循环、会计核算方法(二)、会计控制与监督、会计核算组织程序与会计电算化等内容。为了突出教材特色,本教材在以往教材结构的基础上进行了一些新的尝试:将会计法规和会计职业道德教育内容纳入了教材;为了拓展学生毕业后的就业岗位,本教材对商品流通企业会计的相关知识也作了简要介绍;为了适应非会计专业教学需要,使会计知识更加系统,本教材将会计控制与监督、会计电算化等相关内容也包括其中,各院校可根据教学需要灵活取舍。
Catalogue

第一篇 会计基本理论
第1章 会计在现代社会中的地位和作用
1.1 会计的产生和发展的动因
1.2 会计的目标与职能
1.3 会计在现代社会中的作用

第2章 会计信息质量要求
2.1 会计核算的基本前提
2.2 会计信息质量的要求
2.3 会计计量

第3章 会计职业道德
3.1 会计工作组织
3.2 会计职业道德

第二篇 会计核算方法(一)
第4章 会计要素与会计等式
4.1 会计方法概述
4.2 会计要素
4.3 会计等式

第5章 账户与复式记账
5.1 会计科目与账户
5.2 复式记账

第6章 会计凭证
6.1 会计凭证概述
6.2 原始凭证
6.3 记账凭证
6.4 会计凭证的传递与保管

第7章 会计账簿
7.1 会计账簿概述
7.2 会计账簿格式选择与登记方法
7.3 记账规则
7.4 对账与结账
7.5 会计账簿的更换与保管

第三篇 会计循环
第8章 制造业经营及会计循环
8.1 资金筹集业务的核算
8.2 材料采购业务的核算
8.3 产品制造业务的核算
8.4 收入、费用业务的核算
8.5 财务成果业务的核算
8.6 资金退出企业业务的核算

第9章 商品流通企业经营及会计循环
9.1 商品购进的核算
9.2 商品销售的核算

第四篇 会计核算方法(二)
第10章 账项调整
10.1 权责发生制与收付实现制
10.2 应计账项
10.3 预计账项

第11章 财产清查
11.1 财产清查概述
11.2 财产清查的程序和方法
11.3 财产清查结果的处理

第12章 财务报告
12.1 财务报告的概述
12.2 资产负债表
12.3 利润表

第五篇 会计控制与监督
第13章 会计内部控制
13.1 会计控制系统
13.2 会计控制制度的设计与应用

第14章会计监督
14.1 会计监督体系
14.2 会计法规与制度

第六篇 会计核算组织程序与会计电算化
第15章 会计核算组织程序
15.1 会计核算组织程序概述
15.2 记账凭证核算组织程序
15.3 科目汇总表核算组织程序
15.4 科目汇总表核算组织程序应用举例

第16章 会计电算化
16.1 会计电算化概述
16.2 会计电算化信息系统
16.3 会计软件
16.4 ERP简介
参考文献
Book Abstract

会计计量是指为了在账户记录和财务报表中确认、列报有关财务报表的要素,而以货币或其他度量单位确定其金额的过程。会计计量主要包括两个方面的内容:一是实物数量;二是金额。作为会计的基本前提之一,货币计量是指会计主体在会计核算过程中应采用货币作为计量单位,记录、反映会计主体的经营情况。因此,企业在将符合确认条件的会计要素登记入账并列报于会计报表(又称财务报表,下同)及其附注时,应当按照以下规定的五种会计计量属性进行计量,确定其金额。
2.3.1 历史成本
在历史成本计量下,资产按照购置时支付的现金或者现金等价物的金额,或者按照购置资产时所付出的对价的公允价值计量。负债按照因承担现时义务而实际收到的款项或者资产的金额,或者承担现时义务的合同金额,或者按照日常活动中为偿还负债预期需要支付的现金或者现金等价物的金额计量。
2.3.2 重置成本
在重置成本计量下,资产按照现在购买相同或者相似资产所需支付的现金或者现金等价物的金额计量。负债按照现在偿付该项债务所需支付的现金或者现金等价物的金额计量。
2.3.3 可变现净值
在可变现净值计量下,资产按照其正常对外销售所能收到现金或者现金等价物的金额扣减该资产至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额计量。
Introduction

2006年11月13日,教育部、财政部联合举行新闻发布会,正式启动“国家示范性高等职业院校建设计划”。同时,教育部、财政部下发了《关于实施国家示范性高等职业院校建设计划》和《加快高等职业教育改革与发展的意见》(以下简称《意见》)。这意味着我国高等职业教育建设进入了一个快速发展的新时期。
《意见》中明确提出:“支持建设100所高水平示范院校;重点建成500个左右产业覆盖广、办学条件好、产学结合紧密、人才培养质量高的特色专业群;建成4000门左右优质专业核心课程;1500种特色教材和教学课件。”这再一次为我们从事职业教育的教育工作者提出了更新、更高的要求。
把握当前高等职业教育发展的大好时机,大连出版社组织、规划、集中部分高等职业院校的优势资源,编写了这套教材。
基础会计作为本套教材中的重点学科,其教材的定位十分重要。
我们总结多年的教学经验,并重点研究了目前高等职业教材的现状,在编写中突出了以下几个特点:
1.《基础会计》教材版本繁多,特别是高职教材与本科教材没有明显区别,为了突出教材特色,我们在以往教材结构的基础上进行了一些新的尝试。
2.在培养学生学习和掌握会计知识的同时,应首先进行会计法规和会计职业道德的教育。会计法规和会计职业道德教育已成为会计教育的重点内容,因此,我们将这两部分内容写入了《基础会计》教材。
3.高等职业教育是以就业为导向的,考虑到多数院校一般只开设财务会计、成本会计等课程,并不开设商品流通企业会计和行业会计课程,为了拓展学生毕业后的就业岗位,本教材将商品流通企业会计的相关知识也作了简要的介绍。

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