基础会计/陈祥锦
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作者陈祥锦
出版社机械工业出版社
ISBN9787111480273
出版时间2014-11
装帧平装
开本其他
定价34元
货号1201004272
上书时间2024-08-08
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目录
前言
模块一基础会计的认知····································1
任务三供应过程核算·········································90
任务四产品生产过程核算·································99
任务一认识会计的由来········································2
任务五产品销售过程核算·······························118
任务二会计的对象················································8
任务六财务成果核算·······································129
任务三会计核算的基础·····································17
任务四会计方法·················································22
模块六账簿·························································142
任务一账簿的设置与登记·······························143
模块二会计科目与账户·································25
任务二错账更正················································158
任务一会计科目·················································26 任务三对账、结账···········································163
任务二账户··························································31
模块七财产清查···············································169
模块三复式记账················································34 任务一货币资金清查·······································170
任务一单式记账和复式记账····························35 任务二存货清查················································176
任务二借贷记账法·············································37 任务三固定资产清查·······································182
任务三总分类账户和明细分类账户···············46 任务四往来款项清查·······································185
模块四会计凭证················································49 模块八财务会计报告·····································189
任务一认知会计凭证·········································50 任务一财务会计报告的概述··························190
任务二原始凭证·················································55 任务二资产负债表···········································193
任务三记账凭证·················································66 任务三利润表····················································199
任务四会计凭证的装订、传递和保管···········77 模块九账务处理程序·····································204
模块五工业企业主要经济业务核算·········80 任务一记账凭证账务处理程序······················205
任务一工业企业主要经济业务核算的概述···81
任务二科目汇总表账务处理程序··················216
任务二筹资业务的核算·····································82 参考文献···································································219
内容摘要
本书紧密结合会计岗位的实际工作，共设计了9 个模块的内容，即基
础会计的认知、会计科目与账户、复式记账、会计凭证、工业企业主要经
济业务核算、账簿、财产清查、财务会计报告和账务处理程序。每个模块
都设置了岗位工作情景、岗位学习目标、工作案例、活动资料、基础知识
和拓展知识，充分体现了理实一体化教学的理念，注重培养学生的实际操
作能力，也接近符合中职教学倡导的“岗位知名品牌、因能分层”工学结合的
人才培养模式。
本书可作为中等职业学校会计及会计电算化专业的教材，也可作为会
计人员培训或自学的参考用书。
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