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Jingdong book

会计基础

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《会计基础》以会计工作过程为导向,以职业岗位技能要求构建全新的结构体系。立足于中小企业会计、管理岗位相关要求,基于会计工作过程,将会计职业基础主要任务分为四大模块,模块根据专业不同可以自由组合,适合不同专业及不同岗位、不同阶段会计职业基础之需。
《会计基础》采用任务驱动的编写模式,每个单元具体分析工作岗位的典型工作任务及技能要求、知识要求及素质养成目标,为读者快速入门及胜任会计基础操作岗位提供了必要的指导及足够的训练。
Content Description

《会计基础》从会计职业岗位出发,打破原有学科式课程体系,基于“职业群分析→岗位群划分→典型工作任务”的分析来安排内容和学习方案,采用任务驱动的编写模式,基于会计核算工作过程、工作任务、涉及能力、知识及素质要求进行选择组合,以“凭证处理、账簿处理、报告编制与解读”三大核心任务为重点,以真实任务为载体,提供快捷的操作指导,同时提供会计资格考试的强化练习及题库,让读者快速掌握会计职业基础技能,顺利通过会计从业资格考试。
《会计基础》可作为高等院校基础会计课程用书,也适用于需要快速掌握会计基础操作能力及参加会计从业资格考试的相关人士。
Catalogue

模块一 会计职业岗位认知
模块导读
任务目标
单元一 会计基础认知
学习指导
一、会计的含义
二、会计的职能
三、会计的对象
四、会计的目标
单元二 会计岗位设置与工作任务
学习指导
一、岗位设置与岗位任务
二、岗位任务与学习安排
单元三 会计核算准备
学习指导
一、会计核算前提
二、会计核算基础
三、会计核算方法
四、会计核算程序
单元四 会计任职资格
学习指导
一、会计专业技术职务任职资格
二、注册会计师任职资格
技能实训
模块二 凭证处理
模块导读
任务目标
任务一 会计基础书写
学习指导
子任务一 数字书写
子任务二 文字书写
任务二 填制并审核原始凭证
学习指导
子任务一 填制原始凭证
子任务二 审核原始凭证
任务三 运用会计科目和账户
学习指导
子任务一 认识会计要素及其恒等关系
子任务二 设置科目和账户
任务四 编制会计分录
学习指导
子任务一 会计分录编制基础
子任务二 经济业务分录编制
任务五 填制并审核记账凭证
学习指导
子任务一 填制记账凭证
子任务二 审核记账凭证
技能实训
模块三 账簿处理
模块导读
任务目标
任务一 确定账务处理程序
学习指导
子任务一 认识账务_处理程序
子任务二 选择账务处理程序
任务二 日常账务处理
学习指导
子任务一 设置账簿
子任务二 登记账簿
子任务三 更正错账
任务三 月末账务处理
学习指导
子任务一 对账
子任务二 结账
子任务三 试算平衡
技能实训
模块四 报告编制与解读
模块导读
任务目标
任务一 编制并解读资产负债表
学习指导
子任务一 认识资产负债表
子任务二 编制资产负债表
子任务三 解读资产负债表
任务二 编制并解读利润表
学习指导
子任务一 认识利润表
子任务二 编制利润表
子任务三 解读利润表
技能实训
主要参考文献

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Brand Jingdong book
Brand Origin China

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Jingdong book