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Jingdong book

会计学基础

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Jingdong book

会计学基础

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《会计学基础》是根据应用型大学本科教学的需要，由长期在普通高等院校从事会计教学的教师集体编写的一本会计学入门教材，是初学者今后进一步学习财务会计、成本会计等后续专业课程的基础。《会计学基础》不仅可作为高等院校会计学、财务管理学、审计学，以及其他经济、管理类在校本科生学习会计的启蒙教科书，也可供从事会计、财务管理和其他经济管理工作人员自学与培训之用。
本教材立足于社会主义市场经济，以《中华人民共和国会计法》和新《企业会计准则》为基本?据，以会计账务处理各个环节为基本框架，着重阐述现代会计核算的基本理论、基本方法和基本操作技能。在编写过程中，我们结合教学实践中的体会，注意吸收国内外会计界的科研成果和行之有效的技术方法，做到理论联系实际，结构合理，概念清晰，由浅人深，循序渐进，用通俗易懂的语言阐述会计的基本理论、基本技能和基本方法，让读者比较轻松自如地学习和理解现代会计核算工作的全过程。此外，我们又为本教材配套编写了《会计学基础习题集》，为学生学有所练、勤于操作提供方便的同时，还特别强化了读者对会计实务操作能力的训练。
Catalogue

第一章 总论
第一节 会计的概念
第二节 会计的职能和作用
第三节 会计目标
第四节 会计的特点与方法

第二章 会计准则
第一节 会计准则概述
第二节 会计假设
第三节 会计信息质量特征
第四节 会计基础

第三章 会计要素与会计等式
第一节 会计对象
第二节 会计要素
第三节 会计确认与计量
第四节 会计等式

第四章 会计科目与复式记账
第一节 会计科目
第二节 账户
第三节 记账方法概述
第四节 借贷记账法

第五章 制造业企业主要经营业务的核算
第一节 制造业企业经营过程及经济业务
第二节 筹资业务的核算
第三节 供应业务的核算
第四节 生产业务的核算
第五节 销售业务的核算
第六节 财务成果的核算

第六章 会计凭证
第一节 会计凭证的作用和种类
第二节 原始凭证
第三节 记账?证
第四节 会计凭证的传递与保管

第七章 会计账簿
第一节 会计账簿的意义与种类
第二节 会计账簿的设置与登记
第三节 账簿登记和启用的规则
第四节 错账更正
第五节 对账与结账
第六节 试算平衡表
第七节 账簿的更换与保管

第八章 财产清查
第一节 财产清查概述
第二节 财产物资的盘存制度
第三节 财产清查的内容和方法
第四节 财产清查结果的账务处理

第九章 账户的分类
第一节 账户分类概述
第二节 账户按经济内容分类
第三节 账户按用途和结构分类

第十章 财务报表

第十一章 会计核算组织程序

第十二章 会计工作组织
主要参考书目

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Brand Jingdong book
Brand Origin China

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