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Jingdong book

企业会计核算与报告

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Jingdong book

企业会计核算与报告

Name: 企业会计核算与报告
Brand: Jingdong book
SKU: 3110094651
Price: 45.17 USD
Availability: OutOfStock

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Content Description

《企业会计核算与报告》是校企合作开发的基于会计工作过程的项目化课程教材。《企业会计核算与报告》依据会计工作过程选取教学内容，会计案例贯穿全文，采用仿真的凭证、账簿、报表来组织教材内容，并安排相应的教、学、做一体化任务演练，以参考社会考生要求，高于会计从业资格考试大纲标准，低于会计专业初级技术资格考试《初级会计实务》大纲标准，以新修订的《企业会计准则》及其应用指南等法规为依据。
《企业会计核算与报告》以企业会计要素为主线，使学生从整体上对企业会计要素的核算有系统的认识，依次介绍会计职业的活动和工作任务，并根据工作任务穿插了各种相关知识，其内容划分为7个情景，25项任务。
《企业会计核算与报告》语言简洁易懂，内容丰富，案例详实，图表丰富，具有较高的实用性和可操作性。

Catalogue

情境一货币资金核算
任务一库存现金的核算
任务二银行存款的核算

情境二应收款项核算
任务一应收账款的核算
任务二预付账款的核算
任务三应收票据的核算
任务四其他应收款的核算

情境三存货核算
任务一存货的认知
任务二原材料的核算
任务三委托加工物资的核算
任务四库存商品的核算
任务五存货清查

情境四对外投资核算
任务一交易性金融资产的核算
任务二持有至到期投资的核算
任务三可供出售金融资产的核算

情境五固定资产、无形资产核算
任务一固定资产的核算
任务二无形资产的核算

情境六银行借款核算
任务一短期借款的核算
任务二长期借款的核算

情境七应付款项核算
任务一应付账款的核算
任务二预收账款的核算
任务三应付票据的核算
任务四其他应付款的核算

情境八应付职工薪酬核算
任务应付职工薪酬的核算

情境九应交税费核算
任务一应交增值税的核算
任务二应交消费税的核算
任务三应交营业税的核算
任务四附加税费的核算
任务五应交所得税的核算
任务六个人所得税的核算

情境十权益业务核算
任务一实收资本的核算
任务二资本公积、盈余公积的核算
任务三未分配利润的核算

情境十一损益业务核算
任务一收入的核算
任务二成本费用的核算
任务三利润的核算

情境十二财务报告
任务一财务报表列报
……
参考答案

Introduction

本书是会计专业的核心课程教材，“企业会计核算与报告”课程是会计专业知识结构的主体部分，在整个专业课程体系中居于首要地位，是以工学结合为平台，以课程建设为根本，以任务为驱动，按照会计工作岗位设计课程，通过对情景和岗位的仿真模拟，选择教学内容，实现课程体系按工作体系重构的一门课程。
通过本课程的学习，可以加强学生对职业的认识，培养及提高学生的职业素养，使学生基本掌握企业会计核算与报告的基本理论知识，熟练掌握会计核算的一整套技术方法，并以熟悉各种会计工作岗位的经济业务处理为主，提高学生的各项会计岗位核心能力及业务处理技能。同时，使学生具备学习专业的后续必备课程的知识基础和专业能力，并具备诚实守信、团队合作等职业能力。
本书的编写，体现了本课程的定位，以知识和技能实训融合为切入点，以会计岗位训练为核心，注重职业能力的培养，加大实验、实训资料的分量，理论知识以够用为度。因此，本书通过业务案例、流程图、会计岗位情景模拟、任务实施、业务案例参考答案等多种手段，采用递进和流程相结合的方式来组织编写，科学、系统、完整地阐述会计核算与报告的基本理论与方法，培养学生在各种会计岗位活动中的职业能力，本书适用于中职学校的学生学习，也适用于在职人员的岗前培训、自学。
本书由廖获任主编，黄海燕、黄东惠任副主编，参与编写的人员有谢拥军、莫佚玲、刘艳娟、陈燕，由谢拥军审核。在此特别感谢肇庆市劳动教养管理所高级会计师陈燕、广东省肇庆市星湖科技股份有限公司财务部部长刘艳娟的支持与指导。
由于受时间和编者水平所限，书中难免存在不当之处，恳请广大读者批评指正。

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Jingdong book

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