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基础会计
丛   书   名:职业教育"十三五"财经系列规划教材
作   译   者:李艳杰,王浩伟,刘艳华 出 版 日 期:2020-07-01
出   版   社:电子工业出版社 维   护   人:姜淑晶 
书   代   号:G0390230 I S B N:9787121390234

图书简介:

随着我国市场经济的快速发展,会计作为企业的核心管理环节,为企业的发展提供了坚实的内在支撑力。现代社会对会计信息的依赖程度和质量要求越来越高,同时对会计人才的知识和技能提出了更高的要求。基础会计是会...
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    ISBN:9787121390234

    开 本:16开

    印 张:14.0

    版 次:01-01

    页 数:224

    字 数:298.0

    内容简介

    随着我国市场经济的快速发展,会计作为企业的核心管理环节,为企业的发展提供了坚实的内在支撑力。现代社会对会计信息的依赖程度和质量要求越来越高,同时对会计人才的知识和技能提出了更高的要求。基础会计是会计专业及经济管理类相关专业的基础课程、入门课程,是一门技术性、应用性很强的学科。这门学科旨在通过课程教学使学生掌握基本会计知识与技能,为提高学生综合素质,使其成为高素质的工作者,打下一定的会计理论和实践技能基础。本教材结合目前最新的减费降税政策,以会计循环为体系,以会计要素、会计科目、借贷记账法、会计凭证与账簿、财产清查、账务处理程序、财务会计报告为主要内容完成编写。本教材全面系统地介绍了会计基本理论和会计基本方法,使学生可以完整地理解会计核算的整个过程。

    本书目录

    项目 1 会计基本理论 ················································································.1 
    任务 1 会计的概念、职能与目标 ·····················································.2
    任务 2 会计基本假设、会计基础和 会计计量属性 ······························.5
    任务 3 会计信息质量要求 ······························································.9
    任务 4 会计核算方法 ··································································.12
    基础知识测评 ·············································································.16
    岗位能力测评 ·············································································.17
    项目 2 会计核算基础知识 ········································································.18 
    任务 1 明确会计对象 ··································································.19
    任务 2 会计要素 ········································································.22
    任务 3 建立会计等式 ··································································.31
    任务 4 设置会计科目与开设会计账户 ·············································.37
    任务 5 复式记账法与借贷记账法 ···················································.46
    基础知识测评 ·············································································.57
    岗位能力测评 ·············································································.59
    项目 3 填制与审核会计凭证 ·····································································.62 
    任务 1 会计凭证的意义和种类 ······················································.63
    任务 2 填制与审核原始凭证 ·························································.69
    任务 3 记账凭证 ········································································.72
    任务 4 传递与保管会计凭证 ·························································.76
    基础知识测评 ·············································································.79
    岗位能力测评 ·············································································.80
    项目 4 借贷记账法的应用 ········································································.82 
    任务 1 工业企业的主要经济业务 ···················································.83
    任务 2 筹资业务的核算 ·······························································.84
    任务 3 供应业务的核算 ·······························································.89
    任务 4 生产业务的核算 ·······························································.94
    任务 5 销售业务的核算 ······························································.106
    任务 6 其他经济业务的核算 ························································.111
    任务 7 财务成果的核算 ······························································.116
    基础知识测评 ············································································.126
    岗位能力测评 ············································································.128
    项目 5 设置与登记会计账簿 ····································································.131 
    任务 1 会计账簿的意义和种类 ·····················································.132
    任务 2 设置与登记会计账簿 ························································.136
    任务 3 查找与更正错账 ······························································.142
    任务 4 对账和结账 ····································································.149
    基础知识测评 ············································································.154
    岗位能力测评 ············································································.155
    项目 6 财产清查 ···················································································.157 
    任务 1 财产清查的种类与准备 ·····················································.158
    任务 2 财产清查的方法 ······························································.160
    任务 3 财产清查结果的处理 ························································.166
    基础知识测评 ············································································.172
    岗位能力测评 ············································································.173
    项目 7 账务处理程序 ·············································································.175 
    任务 1 账务处理程序的意义与种类 ···············································.176
    任务 2 记账凭证账务处理程序 ·····················································.177
    任务 3 汇总记账凭证账务处理程序 ···············································.183
    任务 4 科目汇总表账务处理程序 ··················································.186
    基础知识测评 ············································································.189
    岗位能力测评 ············································································.191
    项目 8 编制财务会计报告 ·······································································.192 
    任务 1 财务会计报告的内容 ························································.193
    任务 2 编制资产负债表 ······························································.197
    任务 3 编制利润表 ····································································.201
    任务 4 编制现金流量表 ······························································.205
    任务 5 编制所有者权益变动表 ·····················································.209
    基础知识测评 ············································································.212
    岗位能力测评 ············································································.213
    附录 A 综合练习 ···················································································.215
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    前     言

    随着我国市场经济的快速发展,会计作为企业的核心管理环节,为企业的发展提供了坚实的内在支撑力。现代社会对会计信息的依赖程度和质量要求越来越高,同时也对会计人才的知识和技能提出了更高的要求。基础会计是会计专业及经济管理类相关专业的基础课程、入门课程,是一门技术性、应用性很强的学科。这门学科旨在通过课程教学使学生掌握基本会计知识与技能,为提高学生综合素质,以成为高素质的劳动者,打下一定的会计理论和实践技能基础。 本教材结合目前最新的减费降税新政策,以会计循环为体系,以会计要素、会计科目、借贷记账法、会计凭证与账簿、财产清查、账务处理程序、会计报表为主要内容编写了本教材。本教材全面系统地介绍了会计基本理论和会计基本方法,使学生可以完整地理解会计核算的整个过程。本教材突出体现了会计核算业务的系统性、实操性和真实 性,同时具有以下几个新特点。 1. 易学性。本教材语言通俗易懂、循序渐进。对各章难点的内容编者结合自己多年的教学经验进行了深入简出的讲解,尤其是具体业务部分,每一题都进行了详细的分析和讲解。 2. 新颖性。本教材根据《新企业会计准则》并结合目前最新的减费降税新政策编写。 3. 创新性。本教材融“教、学、做”为一体,更专注打造品牌教材,在贯穿全新教学理念、拓宽学生视野的同时,更注重对高等院校会计人才技能性、实操性的培养,最大限度地提高学生适应复杂社会环境和完成开创性工作的能力。 4. 实用性。本教材充分考虑到企业对会计人才的需求,以典型的经济业务为例,以“实用”“够用”为目的,避免了太难、太偏的内容。 本教材在编写过程中参阅了大量资料,在此向相关作者表示由衷的谢意!由于编者水平有限,书中难免存在疏漏和不妥之处,恳请广大读者批评指正。 编 者 展开

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