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Jingdong book

会计综合实习账套

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会计综合实习账套

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《会计综合实习账套》较详细地介绍了实习操作规程。系统地介绍了会计凭证的填列,会计账簿的开设、登记、结账,会计报告表填制要求以及财务会计报表分析的基本理论和方法。对于一些难度较大、容易混淆的业务,增加了必要的提示。《会计综合实习账套》采用审单分析业务办法,提供仿真的原始凭证,实习者必须通过审核单据,分析经济业务,进而进行会计处理。从而改变只看题目不审单的做法;本书还提供上年报表及有关资料,具有较强的可操作性。《会计综合实习账套》适用于大中专院校会计学、会计电算化、审计等专业的学生进行会计综合实习、分析使用,同时对在职财务会计人员也有一定的参考价值。
Catalogue

第一部分 会计模拟实习操作规程和要求
一、实习目的
二、实习的要求和内容
三、实习操作规程
四、会计档案的保管期限
第二部分 羊城酒业有限公司基本概况
一、企业的基本情况
二、企业组织架构
三、公司主要部门及其负责人
四、业务情况
五、会计核算的程序和方法
第三部分 会计实习资料
一、羊城酒业有限公司2007年末相关财务会计报表
二、2008年11月30日资产负债表总账、明细账期末余额
三、2008年1-11月份损益类账户总账与明细账累计发生额
四、2008年11月30日存货明细资料
五、补充材料
六、2008年12月份羊城酒业有限公司发生的经济业务原始凭证
第四部分 财务会计报表分析
一、财务会计报表分析的基本理论与方法
二、撰写财务会计报表分析报告的要求
三、补充资料
四、同行业平均考核指标
附录1 中华人民共和国企业所得税法
附录2 中华人民共和国企业所得税法实施条例

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Brand Jingdong book
Brand Origin China

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Jingdong book