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Jingdong book

会计单项实训教程

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Jingdong book

会计单项实训教程

Name: 会计单项实训教程
Brand: Jingdong book
SKU: 3110012071
Price: 25.40 USD
Availability: OutOfStock

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《会计单项实训教程》特色：
针对“基础会计”、“财务会计”和“成本会计”三门课程的学习目标和要求编写，既可以在每门课程学完后分开使用，也可以在三门课程学完后集中使用；
根据我国最新的会计准则和会计制度编写，并结合了实际应用的需要和会计从业资格考试的要求；
每个单项实训都设计了实训目的、实训资料、实训步骤和实训结果四项内容，为读者提供一套系统的实训数据。

Content Description

会计是一门实践性很强的学科，不仅要注重学习和掌握理论知识，还要加强培养和提高操作技能。《会计单项实训教程》针对“基础会计”、“财务会计”和“成本会计”三门课程的学习目标和要求编写而成，为读者提供了一套完整、系统的实训数据，旨在提高读者对会计的学习效率和动手操作能力。
《会计单项实训教程》在编写过程中，结合了我国最新的《会计单项实训教程》和会计制度，联系实际单位的应用需要，并考虑了目前会计从业资格考试的要求。《会计单项实训教程》既可作为普通高等院校应用型本科和高职高专院校的会计、审计、财务管理、会计电算化等专业的实践教材，又可作为在职会计人员的学习和培训用书。

Catalogue

第一部分基础会计单项实训
实训一原始凭证的填制
实训二原始凭证的审核
实训三记账凭证的填制
实训四记账凭证的审核
实训五日记账的登记
实训六账簿平行登记
实训七错账更正
实训八记账规则与结账
实训九账务处理程序
实训十编制会计报表

第二部分财务会计单项实训
实训一货币资金核算
实训二材料按实际成本核算
实训三材料按计划成本核算
实训四固定资产核算
实训五对外投资核算
实训六资产减值核算
实训七应付职工薪酬核算
实训八银行借款和应付债券核算
实训九所有者权益核算
实训十收入和费用核算
实训十一财务报告编制

第三部分成本会计单项实训
秦龙机械制造有限责任公司有关资料
实训一材料费用分配
实训二外购动力费用的分配
实训三职工薪酬费用分配
实训四其他费用分配
实训五辅助生产费用归集与分配
实训六制造费用分配
实训七废品损失核算
实训八品种法
实训九分类法
实训十逐步结转分步法——综合结转
实训十一平行结转分步法
实训十二成本还原
实训十三成本报表编制

Introduction

为了适应社会对应用型会计人才的需求，加强会计实践性教学环节，提高会计课程的教学效果，我们根据国家财政部颁布的最新《企业会计准则》，编写了这本针对“基础会计”、“财务会计”和“成本会计”三门主干会计课程的《会计单项实训教程》。
本书分为三大部分，共安排了34个单项实训。在每个单项实训中，都设计了“实训目的”、“实训资料”、“实训步骤”和“实训结果”四项内容。通过对各个会计工作环节的仿真操作，不仅能够培养学生分析和解决会计问题的能力，而且还能有效地提高学生对证账表的操作技能。
本书实训需要提前准备以下用料：三栏式总账70张，现金日记账2张，银行存款日记账2张，三栏式明细账15张，数量金额式明细账15张，通用多栏式明细账25张，收款凭证55张，付款凭证95张，转账凭证250张，资产负债表l张，利润表1张，现金流量表1张。
本书由钟齐整、罗兰担任主编，负责设计全书的总体结构和各项实训数据，并对全书进行总纂。第一部分由西安交通大学管理学院研究生罗兰负责编写，第二部分由陕西国际商贸学院高级会计师李晓艳负责编写，第三部分由陕西国际商贸学院钟齐整教授负责编写。

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Brand

Jingdong book

Brand Origin

China

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