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Jingdong book

高等教育“十二五”应用型人才培养规划教材：基础会计学

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Jingdong book

高等教育“十二五”应用型人才培养规划教材：基础会计学

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《高等教育“十二五”应用型人才培养规划教材：基础会计学》突出了“基础”二字，主要介绍会计学的基本理论、基本方法和基本技能，将理论与实践有机结合，融人了各位教师多年的教学经验和体会，突出应用技能的培养，力图在编写体例和内容安排方面有所创新，达到培养学生独立思考能力、创新意识和实践操作能力的目的。 基于会计学科实践性的特点，教材的实例均来自会计工作的实际业务，这不仅有助于学生正确理解和掌握会计学理论，并对会计实务操作有感性认识。另外通过实际案例分析，培养学生运用会计理论与方法解决实际问题的能力，提高理论研究和社会实践能力。教材后附的课后自测题参考了会计从业资格考试和初级会计师考试真题，便于学生复习掌握。
Catalogue

第一章 总论
第一节 会计概述
第二节 会计的职能和目标
第三节 会计对象
第四节 会计假设与会计信息质量要求
第五节 会计核算基础和会计计量属性
第六节 会计基本方法和会计学科
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 会计科目与账户
第一节 会计科目与账户概述
第二节 会计科目
第三节 账户
第四章 借贷记账法的原理及其运用
第一节 记账方法概述
第二节 借贷记账法原理
第三节 总分类核算与明细分类核算
第五章 制造业企业主要经济业务的核算
第一节 制造业企业一般业务核算概述
第二节 资金筹集阶段的核算
第三节 生产准备阶段的核算
第四节 生产阶段的核算
第五节 销售阶段的核算
第六节 财务成果的核算
第六章 账户的分类
第一节 账户按经济内容分类
第二节 账户按用途和结构分类
第七章 会计凭证
第一节 会计凭证的概述
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
第八章 会计账簿
第一节 会计账簿概述
第二节 会计账簿的设置与登记
第三节 记账规则与错账更正
第四节 对账和结账
第五节 会计账簿的更换与保管
第九章 财产清查
第一节 财产清查的意义和作用
第二节 财产清查的程序和方法
第三节 财产清查的核算
第十章 会计核算形式与会计循环
第一节 会计核算形式的意义与会计循环概述
第二节 记账凭证会计核算形式
第三节 科目汇总表会计核算形式
第四节 汇总记账凭证会计核算形式
第五节 其他会计核算形式
第十一章 财务会计报告
第一节 财务会计报告概述
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 会计报表附注
第十二章 会计工作组织
第一节 会计工作组织概述
第二节 会计法规
第三节 会计机构
第四节 会计人员
第五节 会计档案
附件一 中华人民共和国会计法
附件二 企业会计准则——基本准则（2006）
附件三 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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