會(huì)計(jì)基礎(chǔ)

項(xiàng)目一 認(rèn)知會(huì)計(jì) ...................................................................................................................1

任務(wù)一 熟悉會(huì)計(jì)和會(huì)計(jì)工作 ............................................................................... 1

任務(wù)二 懂得會(huì)計(jì)假定和選擇會(huì)計(jì)基礎(chǔ) ............................................................. 10

任務(wù)三 劃分會(huì)計(jì)要素和建立會(huì)計(jì)等式 ............................................................. 15

任務(wù)四 構(gòu)建會(huì)計(jì)核算方法體系 ......................................................................... 27

項(xiàng)目總結(jié) ................................................................................................................ 31

項(xiàng)目訓(xùn)練 ................................................................................................................ 31

項(xiàng)目二 設(shè)置會(huì)計(jì)科目和賬戶 ............................................................................................ 35

任務(wù)一 設(shè)置會(huì)計(jì)科目 ......................................................................................... 36

任務(wù)二 設(shè)置賬戶 ................................................................................................ 42

項(xiàng)目總結(jié) ................................................................................................................ 47

項(xiàng)目訓(xùn)練 ................................................................................................................ 48

項(xiàng)目三 選擇記賬方法 ........................................................................................................ 52

任務(wù)一 認(rèn)知記賬方法 ......................................................................................... 53

任務(wù)二 應(yīng)用借貸記賬法 ..................................................................................... 57

項(xiàng)目總結(jié) ................................................................................................................ 68

項(xiàng)目訓(xùn)練 ................................................................................................................ 68

項(xiàng)目四 核算企業(yè)主要經(jīng)濟(jì)業(yè)務(wù) ......................................................................................... 75

任務(wù)一 制造業(yè)主要經(jīng)濟(jì)業(yè)務(wù) ............................................................................. 76

任務(wù)二 資金籌集業(yè)務(wù)核算 ................................................................................. 79

任務(wù)三 固定資產(chǎn)購(gòu)置業(yè)務(wù)核算 ......................................................................... 87

任務(wù)四 材料采購(gòu)業(yè)務(wù)核算 ................................................................................. 93

任務(wù)五 產(chǎn)品生產(chǎn)業(yè)務(wù)核算 ................................................................................. 99

任務(wù)六 銷售業(yè)務(wù)核算 ....................................................................................... 110

任務(wù)七 利潤(rùn)形成和分配核算 ........................................................................... 117

項(xiàng)目總結(jié) .............................................................................................................. 128

項(xiàng)目訓(xùn)練 .............................................................................................................. 129

項(xiàng)目五 填制會(huì)計(jì)憑證 ...................................................................................................... 138

任務(wù)一 填制和審核原始憑證 ........................................................................... 139

任務(wù)二 填制和審核記賬憑證 ........................................................................... 149

任務(wù)三 傳遞和保管會(huì)計(jì)憑證 ........................................................................... 157

項(xiàng)目總結(jié) .............................................................................................................. 159

項(xiàng)目訓(xùn)練 .............................................................................................................. 160

項(xiàng)目六 設(shè)置會(huì)計(jì)賬簿 ...................................................................................................... 166

任務(wù)一 認(rèn)知會(huì)計(jì)賬簿 ....................................................................................... 167

任務(wù)二 設(shè)置與登記會(huì)計(jì)賬簿 ........................................................................... 173

任務(wù)三 會(huì)計(jì)賬簿管理 ....................................................................................... 186

項(xiàng)目總結(jié) .............................................................................................................. 192

項(xiàng)目訓(xùn)練 .............................................................................................................. 193

項(xiàng)目七 組織財(cái)產(chǎn)清查 ...................................................................................................... 199

任務(wù)一 認(rèn)知財(cái)產(chǎn)清查 ....................................................................................... 200

任務(wù)二 財(cái)產(chǎn)物資的清查 ................................................................................... 203

任務(wù)三 財(cái)產(chǎn)清查結(jié)果的核算 ........................................................................... 210

項(xiàng)目總結(jié) .............................................................................................................. 215

項(xiàng)目訓(xùn)練 .............................................................................................................. 216

項(xiàng)目八 編制財(cái)務(wù)會(huì)計(jì)報(bào)告 .............................................................................................. 221

任務(wù)一 認(rèn)知財(cái)務(wù)會(huì)計(jì)報(bào)告 ............................................................................... 222

任務(wù)二 編制資產(chǎn)負(fù)債表 ................................................................................... 226

任務(wù)三 編制利潤(rùn)表 .......................................................................................... 233

任務(wù)四 編制其他報(bào)表及附注 ........................................................................... 238

項(xiàng)目總結(jié) .............................................................................................................. 248

項(xiàng)目訓(xùn)練 .............................................................................................................. 249

項(xiàng)目九 選擇賬務(wù)處理程序 .............................................................................................. 253

任務(wù)一 認(rèn)知賬務(wù)處理程序 ............................................................................... 254

任務(wù)二 記賬憑證賬務(wù)處理程序 ....................................................................... 256

任務(wù)三 科目匯總表賬務(wù)處理程序 ................................................................... 257

任務(wù)四 匯總記賬憑證賬務(wù)處理程序 ............................................................... 259

項(xiàng)目總結(jié) .............................................................................................................. 263

項(xiàng)目訓(xùn)練 .............................................................................................................. 264

項(xiàng)目十 組織會(huì)計(jì)工作 ...................................................................................................... 269

任務(wù)一 設(shè)置會(huì)計(jì)機(jī)構(gòu) ....................................................................................... 270

任務(wù)二 配備會(huì)計(jì)人員 ....................................................................................... 273

任務(wù)三 管理會(huì)計(jì)檔案 ....................................................................................... 279

項(xiàng)目總結(jié) .............................................................................................................. 281

項(xiàng)目訓(xùn)練 .............................................................................................................. 282

參考文獻(xiàn) ............................................................................................................................. 284