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Jingdong book

基础会计(附练习册)(第二版)

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《高等院校会计与财务管理系列教材:基础会计(第二版)》由上海财经大学出版社出版。《高等院校会计与财务管理系列教材:基础会计(第二版)》特色有:1.强调在专业知识内容编排体系上有所创新,引用新教学和科研成果。2.增加案例分析内容,培养学生解决实际问题的能力,学生参与讨论和撰写讨论分析报告。3.以会计岗位职业能力需求为切入点,以岗位调查和素质、知识、能力的分析为依托,建立与会计岗位相互对应的实务与实践相结合的教学模块,弥补传统课程重理论、轻实践的缺陷,培养学生的应用能力。
Content Description

《高等院校会计与财务管理系列教材:基础会计(第二版)》在编写过程中侧重会计基本理论知识、基本处理方法和基本操作技能的阐述和训练,强调应用性。《高等院校会计与财务管理系列教材:基础会计(第二版)》是以2006年财政部制定的《企业会计准则》和《企业会计准则——应用指南》为依据编写,再参考2014年会计准则修订后内容进行修改再版。《高等院校会计与财务管理系列教材:基础会计(第二版)》充分考虑会计学专业的特点,强调内容与方法的实用性、体系和观点的科学性,力求做到由浅入深、循序渐进。通过本教材的学习,对会计专业的学生在了解会计基本理论的同时,更强调的是会计基本方法和基本技能的熟练应用,为后续的专业会计学习打下坚实的基础。
Catalogue

第一章 总论
第一节 会计的产生与发展
第二节 会计的含义
第三节 会计的职能和方法
第四节 会计基本假设与会计基础
第五节 会计信息质量要求
第六节 会计职业
第七节 会计规范与会计工作组织
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 账户与复式记账
第一节 会计科目
第二节 账户
第三节 记账方法与复式记账的原理
第四节 借贷记账法
第四章 企业主要经济业务的核算
第一节 企业主要经济业务概述
第二节 资金筹集的核算
第三节 供应过程的核算
第四节 产品生产的核算
第五节 产品销售的核算
第六节 资金投资的核算
第七节 财务成果的核算
第八节 资金退出的核算
第五章 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
第六章 会计账簿
第一节 会计账簿概述
第二节 会计账簿的启用与登记要求
第三节 会计账簿的格式与登记方法
第四节 账项调整
第五节 对账与结账
第六节 错账查找与更正方法
第七节 会计账簿的更换与保管
第七章 财产清查
第一节 财产清查的意义和种类
第二节 财产清查的准备工作
第三节 财产清查的内容和方法
第四节 财产清查结果的处理
第八章 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
第九章 会计核算程序
第一节 会计核算程序概述
第二节 记账凭证核算程序
第三节 科目汇总表核算程序
第四节 汇总记账凭证核算程序
第五节 多栏式日记账核算程序
第十章 会计信息系统概述
第一节 会计信息系统的含义
第二节 会计信息系统的发展
第三节 会计信息系统的功能——以金蝶标准版做简介

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Brand Jingdong book
Brand Origin China

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