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Jingdong book

会计制度设计学习指导

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Jingdong book

会计制度设计学习指导

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Content Description

为了配合《会计制度设计（第二版）》普通高等教育“十一五”国家级规划教材一书学习的需要，我们编写了《会计制度设计学习指导》，旨在使读者能够更好地把握全书的基本内容、结构和学习线索，掌握基本问题，并能够检查和判断学习的效果。
《会计制度设计学习指导》共分三个部分： 第一部分为学习指导，主要为内容提要；第二部分为思考题提示；第三部分为案例分析。
Catalogue

第一部分 学习指导
第一章 会计制度设计概述
第一节 内部控制含义与要素
第二节 管理控制与会计控制
第三节 会计制度与会计制度设计
第四节 会计制度设计的内容
第五节 会计制度设计的原则
第六节 会计制度设计的程序
第二章 会计制度总则设计
第一节 会计制度依据的设计
第二节 会计组织机构的设计
第三节 会计核算规则的设计
第四节 会计档案管理的设计
第三章 会计科目设计
第一节 会计科目设计概述
第二节 总账科目的设计
第三节 明细科目的设计
第四节 会计科目表及使用说明的设计
第四章 会计凭证设计
第一节 会计凭证设计概述
第二节 原始凭证的设计
第三节 记账凭证的设计
第五章 会计账簿设计
第一节 会计账簿的设计原则与要求
第二节 日记账簿的设计
第三节 分类账簿的设计
第四节 备查账簿的设计
第六章 财务会计报告设计
第一节 财务会计报告设计概述
第二节 财务会计报告编报程序的设计
第三节 对外报表报告的设计
第四节 对内管理报表的设计
第七章 会计核算程序设计
第一节 会计核算程序与设计要求
第二节 逐笔记账核算程序的设计
第三节 汇总记账核算程序的设计
第八章 成本核算制度设计
第一节 成本核算制度与设计要求
第二节 成本核算基础的设计
第三节 成本计算制度的设计
第四节 标准成本核算方法的设计
第九章 会计电算化制度设计
第一节 会计电算化与会计电算化制度
第二节 会计电算化制度设计的原则
第三节 会计电算化内部控制系统设计
第四节 会计电算化信息系统运行维护与管理的设计
第十章 会计事务处理设计
第一节 会计事务处理准则
第二节 货币资金业务处理的设计
第三节 工资业务处理的设计
第四节 固定资产业务处理的设计
第五节 采购业务处理的设计
第六节 存货业务处理设计
第七节 生产业务处理的设计
第八节 销售业务处理的设计
第九节 投资及融资业务处理设计
第十节 其他财务作业处理的设计
第十一章 内部稽核设计
第一节 内部稽核职责与范围
第二节 内部稽核程序与方法
第三节 会计错误与舞弊的稽核
第四节 销货及收款循环稽核
第五节 采购及付款循环稽核
第六节 生产循环稽核
第七节 工资循环稽核
第八节 融资循环稽核
第九节 投资循环稽核
第十节 固定资产循环稽核
第十二章 会计监督设计
第一节 内部会计监督设计
第二节 外部会计监督设计

第二部分 部分复习思考题答案
第一章 会计制度设计概述
第二章 会计制度总则设计
第三章 会计科目设计
第四章 会计凭证设计
第五章 会计账簿设计］
第六章 财务会计报告设计
第七章 会计核算程序设计
第八章 成本核算制度设计
第九章 会计电算化制度设计
第十章 会计事务处理设计
第十一章 内部稽核设计
第十二章 会计监督设计

第三部分 案例分析
内部会计控制制度设计评价案例分析
会计组织机构和岗位职责设计案例
案例一
案例二
会计科目设计案例
会计凭证设计案例
案例一
案例二
会计账簿设计案例
财务报告设计案例
会计核算程序设计案例
生产制造过程业务会计制度的设计案例
采购与付款控制案例
销售与收款控制案例
货币资金控制设计案例
内部稽核与内部控制案例
会计制度设计案例
会计事务处理设计案例
案例一
案例二
案例三
案例四
主要参考文献

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Brand Jingdong book
Brand Origin China

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