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Jingdong book

基础会计学

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Jingdong book

基础会计学

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Content Description

新会计准则的修订和实施，对会计专业的教学提出了更高的要求，迫切需要出版发行能紧密结合最新会计准则体系的新理念和新内容的教材。《基础会计学》以最新颁布的《企业会计准则》为依据，讲述会计学的基本概念、基本原理和基本方法。在阐述借贷记账法原理的基础上，以制造业企业为例，系统介绍了企业基本经济业务的会计核算，既注重理论性，又注意可操作性，还注重实例的运用和知识的更新，内容丰富，结构合理，逻辑性强。 《基础会计学》不仅适用于会计专业，而且也适用于经济、管理专业。
Catalogue

第一章 总论
第一节 会计的产生与发展
第二节 会计的基本概念
第三节 会计学科体系
第四节 会计核算环节与方法
第五节 我国会计法律法规体系
第六节 会计职业与规划

第二章 会计核算基础
第一节 会计核算基本前提
第二节 会计信息质量要求
第三节 权责发生制与收付实现制

第三章 会计要素与会计等式
第一节 会计要素及其确认和计量
第二节 会计等式

第四章 会计账户与复式记账
第一节 会计科目与账户
第二节 记账方法
第三节 借贷记账法
第四节 借贷记账法的运用

第五章 复式记账法在制造业企业中的应用
第一节 制造业企业生产经营过程概述
第二节 资金筹集的核算
第三节 生产准备业务的核算
第四节 生产过程的核算
第五节 销售业务的核算
第六节 利润形成与分配业务的核算

第六章 账户分类
第一节 账户分类的意义和标准
第二节 按经济内容分类的账户
第三节 按用途和结构分类的账户
第四节 按其他标准分类的账户

第七章 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 记账凭证的填制和审核
第四节 会计凭证的传递和保管

第八章 会计账簿
第一节 会计账簿概述
第二节 会计账簿的格式与登记方法
第三节 会计账簿的启用与登记规则
第四节 结账和对账
第五节 会计账簿的更换与保管

第九章 财产清查
第一节 财产清查的概念及种类
第二节 财产清查的方法
第三节 财产清查结果的账务处理

第十章 财务报表
第一节 财务报表概述
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 所有者权益变动表
第六节 财务报表附注

第十章 账务处理程序
第一节 账务处理程序概述
第二节 记账凭证账务处理程序
第三节 汇总记账凭证账务处理程序
第四节 科目汇总表账务处理程序
第五节 多栏式日记账账务处理程序

第十二章 会计工作组织
第一节 会计工作组织的基本内容
第二节 会计机构与会计人员
第三节 会计职业道德与法律责任
第四节 会计档案管理
参考文献

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Brand Jingdong book
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