会计基础（第3版）

图书标准信息

• 作者 于家臻 主编
• 出版社 电子工业出版社
• 出版时间 2017-08
• 版次 3
• ISBN 9787121322785
• 定价 38.00元
• 装帧 其他
• 开本 16开
• 纸张 胶版纸
• 页数 224页
• 字数 357千字

【内容简介】

本书是职业学校会计专业和会计电算化专业的核心课教材，是根据国家新一轮职业教育教学改革精 神和现代职业教育体系建设的要求，为满足职业学校人才培养和企业会计岗位人才需求而编写的。 本书包括会计概述、账户与复式记账、主要经济业务的账务处理、会计凭证、会计账簿、财产清 查、财务报表、账务处理程序，共8个项目。全书将理论知识和实训内容有机结合，突出“做中学，做中 教”理实一体的职业教育教学特色。在完成会计基础理论学习的同时，通过大量的例题、实训案例和实 践活动，让学生进行业务训练和实践操作，培养学生的实际操作能力。 本书配有教学指南和电子教案等，详见前言。 为方便教师布置作业和学生课下练习，本书还配有同步训练教材《会计基础（第3版）同步习题》。

【作者简介】

山东省教育科学研究院  教研员中国职教学会教学工作委员会  常务理事中国职教学会教学工作委员会商贸专业研究会  主任中国职教学会教学工作委员会财经专业研究会  副主任

【目录】

项目一 会计概述.........................................................................................................................1

       模块一 会计的含义 .............................................................................................................1

                 1.1 会计的概..............................................................................................................2

                 1.2 会计的职能 .........................................................................................................3

                 1.3 会计的特征 .....  ..................................................................................................4

        模块二 会计基本假设与会计基础 .......................................................................................5

                    2.1 会计基本假设 ...................................................................................................6

                    2.2 会计基础 ..........................................................................................   .............7

        模块三 会计对象与会计要素 ...............................................................................................8

                   3.1 会计对象 ............................................................................................................8

                   3.2 会计目标 ............................................................................................................9

                   3.3 会计要素 ............................................................................................................9

        模块四 会计核算方法、内容与基本要求 ...................        ................................................15

                   4.1 会计核算方法 ...........................................................     ...................................15

                   4.2 会计核算内容 ...........................................................................................       .17

                   4.3 会计核算基本要求 .............................................................. .......    ..................18

        模块五 会计信息的使用者与质量要求................................................................    ............19

                  5.1 会计信息的使用者 .............................       ..........................  .............................19

                 5.2 会计信息的质量要求 .................................................    ......   .............................19

项目小结...................................................................................                      ..                          22

实践活动 ....................................................................................................................................22

项目二 账户与复式记账 .............................................................................................................25

        模块一 会计科目........................................................................     ....................................25

        1.1 会计科目的概念 ........................................................................................ ..................26

        1.2 会计科目的分类 ...........................................................................................................26

        1.3 会计科目的设置 ..........................................  ...............................................................28

    模块二 账户 .......................................................................................      ..............................29

        2.1 账户的概念和分类 .......................................................................................................30

        2.2 账户的功能和结构 .......................................................................................................31

    模块三 复式记账原理 ........................................................................................       .............32

        3.1 会计等式 .....................................................................................................................32

        3.2 复式记账法 .............................     ...............................................................................36

    模块四 借贷记账法 .................................................................    ..........................................37

        4.1 借贷记账法的理论基础 ................................................  .............................................37

       4.2 借贷记账法的记账符号 .................................... ...........................................................38

      4.3 借贷记账法下账户的结构 ..........................  .................................................................38

      4.4 借贷记账法的记账规则和会计分录 .......   .....................................................................40

     4.5 借贷记账法的试算平衡 ........................... ......................................................................45

项目小结 ..........................................................................................      .................................. 47

实践活动 .........................................................................................................   .......................47

项目三 主要经济业务的账务处理 ..............................................................................................50

    模块一 资金筹集业务的账务处理 ...................................................................      .................50

        1.1 资金筹集方式 ......................................................................................................       .51

        1.2 账户设置 .........................................................................................................        ....51

        1.3 账务处理 ..................................................................................    ..............................52

    模块二 固定资产业务的账务处理 ...............................................................................          53

        2.1 固定资产概述 .......................................................................................            ..........53

        2.2 固定资产折旧    ......................................................................................          ..........53

        2.3 账户设置 ............................................................................................                        54

        2.4 账务处理 ............................................................................................                        56

    模块三 材料采购业务的账务处理 .........................................................................                57

        3.1 材料的采购成本 .................................................................................                        57

        3.2 账户设置 ...................................................................................................                .58

        3.3 账务处理 .......................................................................................................             59

    模块四 生产业务的账务处理 ............................................................................                   .62

        4.1 生产费用的构成 ........................................................................................                 62

        4.2 账户设置 ....................................................................................................                62

        4.3 账务处理 ..............................................................