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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》共11章，以《会计法》《企业财务会计报告条例》《会计工作基础规范》以及新企业会计准则为法律、法规依据，以公司制企业为主要对象，阐述企业会计核算的基本理论、基本方法、基本操作技术以及会计规范体系和会计工作组织，其中着重介绍了会计的概念和会计核算的7个方法，这是会计学的基本知识和各专业会计的共性知识。
《会计学基础》在阐述相关概念和会计理论的基础上，结合实际案例介绍会计方法的运用，特别强调以会计基本理论来指导实际操作，同时根据教学需要为每章编写了思考题和练习题，循序渐进、学以致用，为提高学生对会计概念的整体认识和系统把握奠定基础。
《会计学基础》适用于财务会计、财务管理、审计及其他经济管理类专业本科、专科和高职学生，也可供成人教育学院和中等专业学校相关专业学生、企业财会人员学习使用。
Catalogue

第一章 总论
第一节 会计概述
第二节 会计核算的基本前提和会计信息质量要求
第三节 会计的方法
第四节 会计的基本程序和会计循环
第五节 会计学和会计学科体系
〔本章小结〕

第二章 设置会计科目和账户
第一节 会计要素
第二节 会计等式
第三节 设置会计科目
第四节 会计账户
〔本章小结〕

第三章 复式记账
第一节 复式记账原理
第二节 借贷记账法
〔本章小结〕

第四章 企业主要经济业务的核算
第一节 加工制造企业的主要经济业务
第二节 资金筹集业务的核算
第三节 材料采购业务的核算
第四节 生产加工业务的核算
第五节 销售业务的核算
第六节 利润形成及利润分配的核算
第七节 资金退出企业的核算
〔本章小结〕

第五章 账户的分类
第一节 账户按经济内容分类
第二节 账户按照用途和结构分类
〔本章小结〕

第六章 会计凭证
第一节 会计凭证概述
第二节 原始凭证的填制和审核
第三节 记账凭证的填制与审核
第四节 会计凭证的传递与保管
〔本章小结〕

第七章 会计账簿
第一节 会计账簿的意义与种类
第二节 账簿的设置与登记
第二节 账簿规则与错账更正方法
第四节 对账与结账
第五节 账簿的更换与保管
〔本章小结〕

第八章 财产清查
第一节 财产清查的意义和种类
第二节 财产清查的方法
第三节 财产清查结果的处理
〔本章小结〕

第九章 编制会计报表
第一节 会计报表概述
第二节 资产负债表
第三节 利润表
第四节 现金流量表
第五节 所有者权益（或股东权益）变动表
〔本章小结〕

第十章 会计核算程序
第一节 会计核算程序的意义和分类
第二节 记账凭证核算程序
第三节 科目汇总表会计核算程序
第四节 汇总记账凭证会计核算程序
〔本章小结〕

第十一章 会计工作组织
第一节 组织会计工作的意义和要求
第二节 会计机构
第三节 会计岗位设置与会计人员配备
第四节 会计档案
第五节 会计工作交接制度
〔本章小结〕

参考文献
Book Abstract

《会计学基础》：
工业企业的生产经营活动，分为供应、生产和销售3个过程，伴随着生产经营活动的经营资金也顺次经过供应、生产和销售3个过程不断地改变形态，周而复始地循环周转。在供应过程中，企业以现金或银行存款购进原材料，为生产进行必要的物资储备，货币资金就转化为储备资金。生产过程是将材料投入生产并加工成新产品的过程。在这个过程中同时发生了各种生产费用，如材料的耗用、固定资产的磨损、支付劳动报酬等，储备资金和一部分货币资金转化为生产资金。产品制造完成后，生产资金又转化为成品资金。在销售过程中，企业将产品销售出去，并通过结算取得销售收入，成品资金又转化为货币资金。企业的纯收入除一部分以税金的形式上缴国家、以股利形式分配给股东外，其余部分又重新投人生产经营过程，继续进行周转。企业的资金通过上述3个过程，按照一定的规律依次转化，不断地循环，称为资金周转。
工业企业的资金，除上述资金周转外，还有由于调拨固定资产、支付利润、归还借款等情况引起的资金变动，这些资金的增减变动也是企业资金运动的一部分，都是会计核算和监督的对象。
商品流通企业是从事商品流通的经营者。商品流通企业通过购销活动，组织商品流通，满足市场需要。商品流通企业的经营过程分为购进和销售两个过程。在购进过程中，随着商品采购，货币资金转化为商品资金。因此，商品流通企业的资金运动方式是沿着货币资金一商品资金一货币资金的形式连续不断地循环和周转的。
行政事业单位在执行国民经济计划过程中也需要拥有一定数量的资金。其中，行政单位的费用开支主要来源于国家预算拨款，与企业单位不同，预算资金运动不表现为资金的循环和周转，而只是预算资金的取得和使用。自收自支事业单位的资金运动与企业的资金运动性质相同。实行差额预算的事业单位，预算拨款的资金运动方式与行政单位相同。这种预算资金的收支活动和事业单位业务收支的资金是行政事业单位会计的对象。
以上都是通过价值形式表现的有关社会再生产过程中的生产、交换、分配、消费等方面的经济活动。这些能用货币表现的经济活动就是会计要核算和监督的经济内容，即会计对象。但是，能用货币表现的经济活动作为会计对象，只是对会计对象的一般描述，而且比较抽象。为了便于计量、记录和报告，以及适应不同的要求，还要利用会计要素的形式，使会计对象更加具体化。因为只有通过会计要素，才能使会计对象和会计凭证、账簿、报表具体联系起来，使会计信息更好地反映会计主体经营活动的特点。
会计要素是对会计对象的具体内容按经济特征所划分的类别，我国颁发的《企业会计准则》将会计对象具体划分为资产、负债、所有者权益、收入、费用和利润6个会计要素。这些会计要素是会计对象最基本的组成部分，是构成会计报表的基本因素，也是账户所要反映和监督的内容的高度归纳与概括。
……

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