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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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《基础会计学》是按照《中华人民共和国会计法》和《企业会计准则》的精神，根据现行的财会制度，结合作者近年来的财会教学、科研成果编写的一本内容新颖、系统规范、富有特色、理论性和实用性较强的新教材。
《基础会计学》主要包括会计概论、复式记账及其运用、会计凭证及账簿、账户分类、财产清查、账务处理程序、会计报表及会计工作、会计电算化等内容。
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第一章 总论
第一节 会计的基本概念
第二节 会计的内容和方法
第三节 会计目标与任务
第四节 会计假设和会计信息质量要求

第二章 账户和复式记账
第一节 会计恒等式
第二节 会计科目和账户
第三节 复式记账

第三章 账户和借贷记账法的应用
第一节 企业的主要经济业务
第二节 资金筹集业务
第三节 生产准备业务
第四节 产品生产业务
第五节 产品销售业务
第六节 财务成果业务

第四章 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

第五章 会计凭证
第一节 会计凭证的意义和种类
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

第六章 会计账簿
第一节 会计账簿的意义和种类
第二节 会计账簿的设置与登记
第三节 对账和结账
第四节 账簿登记和使用的规则

第七章 账务处理程序
第一节 账务处理程序的意义
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
第五节 日记总账账务处理程序
第六节 多栏式日记账账务处理程序

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

第九章 会计报表
第一节 会计报表概述
第二节 资产负债表
……

第十章 会计工作的组织与管理
第十一章 会计电算化

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Brand Jingdong book
Brand Origin China

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