每天30分，學點出納

章 近距離接觸出納.............................................................................................001
認識出納工作.......................................................................................................002
◎出納的概述...............................................................................................002
◎出納工作的特點.......................................................................................005
◎出納的職能...............................................................................................006
◎出納與會計的關系...................................................................................008
出納的日常工作內(nèi)容...........................................................................................010
◎貨幣資金管理...........................................................................................010
◎往來結算...................................................................................................011
◎工資核算...................................................................................................013
◎出納的日常工作流程...............................................................................013
◎出納的賬務處理程序...............................................................................016
對出納人員的要求...............................................................................................021
◎出納人員工作的原則...............................................................................021
◎出納人員的基本素質...............................................................................023
◎出納人員的職業(yè)道德...............................................................................025
出納工作的移交...................................................................................................027
◎出納交接要求及內(nèi)容...............................................................................027
◎出納移交階段程序...................................................................................030
◎出納移交工作文書...................................................................................032
◎出納交接的注意事項...............................................................................033
第二章 出納基礎知識..........................................................................................037
會計基礎知識.......................................................................................................038
◎會計要素...................................................................................................038
◎會計等式...................................................................................................042
◎會計科目和賬戶.......................................................................................044
◎會計的基本假設.......................................................................................048
◎會計記賬方法...........................................................................................051
出納工作基本功...................................................................................................057
◎編寫出納報告...........................................................................................057
◎出納檔案保管...........................................................................................059
◎保險柜的管理...........................................................................................061
◎熟練點鈔技術...........................................................................................063
◎人民幣的識別...........................................................................................067
◎文字和數(shù)字的書寫...................................................................................070
◎印章的管理...............................................................................................072
第三章 會計憑證和賬簿的處理..................................................................................075
會計憑證的處理...................................................................................................076
◎原始憑證的處理.......................................................................................076
◎記賬憑證的處理.......................................................................................079
◎會計憑證的保管和傳遞...........................................................................083
會計賬簿的處理...................................................................................................085
◎賬簿的分類和內(nèi)容...................................................................................085
◎賬簿的啟用和登記...................................................................................087
◎錯賬的查找及更正...................................................................................093
◎賬簿的更換及保管...................................................................................100
第四章 現(xiàn)金的管理......................................................................................................103
現(xiàn)金管理制度.......................................................................................................104
◎現(xiàn)金管理制度...........................................................................................104
◎庫存現(xiàn)金的管理.......................................................................................105
◎現(xiàn)金收支管理...........................................................................................109
現(xiàn)金的使用與保管...............................................................................................117
◎現(xiàn)金的提取與送存...................................................................................117
◎現(xiàn)金的整理...............................................................................................120
◎備用金的管理...........................................................................................120
◎有價證券的保管.......................................................................................124
◎現(xiàn)金的保管...............................................................................................126
現(xiàn)金的清查與錯款失款的處理...........................................................................127
◎現(xiàn)金的清查...............................................................................................127
◎現(xiàn)金錯款的處理.......................................................................................131
第五章 銀行存款及結算方式的管理..........................................................................133
銀行存款的管理...................................................................................................134
◎銀行存款管理的內(nèi)容...............................................................................134
◎銀行存款的種類.......................................................................................138
◎銀行存款的清查.......................................................................................139
◎銀行存款余額調節(jié)表編制.......................................................................141
銀行存款賬戶的管理...........................................................................................144
◎銀行存款賬戶管理原則...........................................................................144
◎銀行存款賬戶的種類...............................................................................145
◎銀行存款賬戶的變更、遷移、合并和撤銷.............................................146
銀行結算方式.......................................................................................................148
◎支票結算方式...........................................................................................148
◎銀行本票結算方式...................................................................................157
◎銀行匯票結算方式...................................................................................165
◎商業(yè)匯票結算方式...................................................................................173
◎匯兌結算方式...........................................................................................184
◎委托收款結算方式...................................................................................188
◎托收承付結算方式...................................................................................195
◎信用卡結算方式.......................................................................................204
外匯結算方式.......................................................................................................208
◎外匯結算的概念.......................................................................................208
◎外匯賬戶的管理.......................................................................................214
◎外匯結算方式...........................................................................................220
第六章 工商、稅務的管理.........................................................................................233
工商管理...............................................................................................................234
◎企業(yè)注冊...................................................................................................234
◎公司的合并和分立...................................................................................237
◎公司的解散和破產(chǎn)清算...........................................................................240
◎公司資本的變更登記...............................................................................242
稅務管理...............................................................................................................244
◎發(fā)票的管理...............................................................................................244
◎稅務登記的管理.......................................................................................253
◎稅款征收的管理.......................................................................................259
社保的管理...........................................................................................................262
◎社保的概述...............................................................................................262
◎企業(yè)參保的程序.......................................................................................265
◎企業(yè)社會保險變更與注銷.......................................................................268
參考文獻...............................................................................................................272