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Jingdong book

职业教育财经商贸类专业公共课教材：会计基础

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Jingdong book

职业教育财经商贸类专业公共课教材：会计基础

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《职业教育财经商贸类专业公共课教材：会计基础》编写的宗旨是：与时俱进，开拓创新。立足于在满足学生参加会计从业资格考试知识性要求的同时，注重实训与案例教学，培养学生岗位实务操作能力，推进课程内容与职业标准对接，学历教学与职业资格证书考试对接。全书条理清晰，结构严谨，实例新颖，通俗易懂，可读性强，注重实际技能和职业能力的培养，具有较强的实用性和应用性。在编排上有较多的创新。为增强初学者的感性认识，特地编排了附录A内容。
Content Description

《职业教育财经商贸类专业公共课教材：会计基础》注重学生基本知识、实训操作和应用能力的全面发展，注重实训与案例教学，培养学生岗位实际操作能力。《职业教育财经商贸类专业公共课教材：会计基础》主要内容包括总论、会计要素和会计科目、复式记账、主要经济业务事项账务处理、会计凭证、会计账簿、财产清查、财务报告、会计账务处理程序、会计工作组织及附录A“经济业务事项操作案例”。
《职业教育财经商贸类专业公共课教材：会计基础》可作为中等职业学校会计专业和财经类其他专业教材，也可作为在职人员岗位培训教学用书。
《职业教育财经商贸类专业公共课教材：会计基础》还配有电子教学参考资料包，包括教学指南、电子教案、习题答案，详见前言。
Catalogue

第一章 总论
第一节 会计的概述
第二节 会计假设
第三节 会计核算基础
第四节 会计核算方法

第二章 会计要素和会计科目
第一节 会计要素
第二节 会计等式
第三节 会计科目
第四节 账户

第三章 复式记账
第一节 复式记账原理
第二节 借贷记账法

第四章 主要经济业务事项账务处理
第一节 筹资业务事项账务处理
第二节 购进业务事项账务处理
第三节 生产业务事项账务处理
第四节 销售业务事项账务处理
第五节 利润形成和分配事项账务处理

第五章 会计凭证
第一节 会计凭证的概述
第二节 原始凭证
第三节 记账凭证
第四节 会计凭证的传递和保管

第六章 会计账簿
第一节 会计账簿的概述
第二节 会计账簿的基本要素、使用规则
第三节 账簿的登记方法
第四节 对账
第五节 错账更正的方法
第六节 结账

第七章 财产清查
第一节 财产清查的概念和种类
第二节 财产清查的方法
第三节 财产清查结果处理

第八章 财务报告
第一节 财务报告概述
第二节 资产负债表
第三节 利润表

第九章 会计账务处理程序
第一节 记账凭证账务处理程序
第二节 汇总记账凭证账务处理程序
第三节 科目汇总表账务处理程序

第十章 会计工作组织
第一节 会计机构
第二节 会计人员
第三节 会计规范体系
第四节 会计档案
附录A 经济业务事项操作案例

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Brand Jingdong book
Brand Origin China

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