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Jingdong book

会计学基础

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Books Economy Accounting and Auditing
Jingdong book

会计学基础

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会计是经济管理的重要组成部分，它通过提供经济管理所需要的会计信息来参与经济决策。经过会计基础课程的学习，可以使学生了解掌握会计的基本理论、基本方法和基本技能，完善和拓展学生经济管理方面的综合知识结构，增强其经济管理的认知与操作能力，并为从事会计工作打下一定的基础。在教材编写过程中，充分利用作者实际教学工作中取得的高等职业教育精品课程建设成果，大幅度剔除了臃肿且实用价值不大的相关内容，经过精选的提炼，阐明现人会计学的基本理论、基本方法和基本操作技能，以达到培养具备职业技术应用能力和基本素质的高等技术应用型专门人才的目的，充分体现高职高专教学的特色，即：文字浅显易懂，理论以必需够用为度；面向专业宽，不仅适用于会度专业，而且适用于经济、管理等非会计专业；注意培养学生的创新能力，适应职业岗位（群）、职业技能的要求；强调理论联系实际，养生培养学生分析问题、解决问题的能力。
Catalogue

前言
第一章 总论
第一节 会计概述
第二节 会计对象与会计程序方法
第三节 会计基本假设和会计信息质量要求
第四节 会计职业与规范

第二章 会计要素与会计等式
第一节 会计要素
第二节 会计等式

第三章 账户和复式记账
第一节 会计科目和账户
第二节 复式记账

第四章 工业企业基本经济业务的核算和成本计算
第一节 企业基本经济业务及会计处理基础
第二节 企业筹集资金业务的核算
第三节 供应过程的核算
第四节 生产过程的核算
第五节 销售过程的核算
第六节 财务成果的核算

第五章 财产清查
第一节 财产清查的作用和种类
第二节 财产清查的范围和方法
第三节 财产清查结果的处理

第六章 会计凭证
第一节 会计凭证概述
第二节 原始凭证
第三节 记账凭证
第四节 会计凭证的传递和保管

第七章 会计账薄
第一节 会计账薄概述
第二节 会计账薄的设置和登记
第三节 会计账簿的登记规则与错账的更正方法
第四节 对账和结账
第五节 会计账薄的启用、更换与保管

第八章 账务报表
第一节 账务报表概述
第二节 资产负债表
第三节 利润表
第四节 现金流量表

第九章 会计账务处理程序
第一节 会计账务处理程序概述
第二节 记账凭证账务处理程序
第三节 科目汇总表账务处理程序
第四节 汇总记账凭证账务处理程序

第十章 会计工作组织概述
第一节 会计工作组织
第二节 会计档案
第三节 会计电算化概述
附录一：企业会计准则——基本准则
附录二：会计基础工作规范
参考文献

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Brand Jingdong book
Brand Origin China

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