本書分8個項目，闡述了企業(yè)會計的基本理論、基礎知識、基本核算方法及企業(yè)會計核算的基本技能。內(nèi)容依次為：會計基本理論、會計核算基礎知識、填制與審核會計憑證、借貸記賬法的應用、設置與登記會計賬簿、財產(chǎn)清查、賬務處理程序、編制財務會計報告。
隨著我國市場經(jīng)濟的快速發(fā)展，會計作為企業(yè)的核心管理環(huán)節(jié)，為企業(yè)的發(fā)展提供了堅實的內(nèi)在支撐力�，F(xiàn)代社會對會計信息的依賴程度和質(zhì)量要求越來越高，同時對會計人才的知識和技能提出了更高的要求�；A會計是會計專業(yè)及經(jīng)濟管理類相關專業(yè)的基礎課程、入門課程，是一門技術性、應用性很強的學科。這門學科旨在通過課程教學使學生掌握基本會計知識與技能，為提高學生綜合素質(zhì)，使其成為高素質(zhì)的工作者，打下的會計理論和實踐技能基礎。
李艷杰，教授，就職于上海電子信息職業(yè)技術學院。
項目 1 會計基本理論 ················································································.1
任務 1 會計的概念、職能與目標 ·····················································.2
任務 2 會計基本假設、會計基礎和 會計計量屬性 ······························.5
任務 3 會計信息質(zhì)量要求 ······························································.9
任務 4 會計核算方法 ··································································.12
基礎知識測評 ·············································································.16
崗位能力測評 ·············································································.17
項目 2 會計核算基礎知識 ········································································.18
任務 1 明確會計對象 ··································································.19
任務 2 會計要素 ········································································.22
任務 3 建立會計等式 ··································································.31
任務 4 設置會計科目與開設會計賬戶 ·············································.37
任務 5 復式記賬法與記賬法 ···················································.46
基礎知識測評 ·············································································.57
崗位能力測評 ·············································································.59
項目 3 填制與審核會計憑證 ·····································································.62
任務 1 會計憑證的意義和種類 ······················································.63
任務 2 填制與審核原始憑證 ·························································.69
任務 3 記賬憑證 ········································································.72
任務 4 傳遞與保管會計憑證 ·························································.76
基礎知識測評 ·············································································.79
崗位能力測評 ·············································································.80
項目 4 記賬法的應用 ········································································.82
任務 1 工業(yè)企業(yè)的主要經(jīng)濟業(yè)務 ···················································.83
任務 2 籌資業(yè)務的核算 ·······························································.84
任務 3 供應業(yè)務的核算 ·······························································.89
任務 4 生產(chǎn)業(yè)務的核算 ·······························································.94
任務 5 銷售業(yè)務的核算 ······························································.106
任務 6 其他經(jīng)濟業(yè)務的核算 ························································.111
任務 7 財務成果的核算 ······························································.116
基礎知識測評 ············································································.126
崗位能力測評 ············································································.128
項目 5 設置與登記會計賬簿 ····································································.131
任務 1 會計賬簿的意義和種類 ·····················································.132
任務 2 設置與登記會計賬簿 ························································.136
任務 3 查找與更正錯賬 ······························································.142
任務 4 對賬和結賬 ····································································.149
基礎知識測評 ············································································.154
崗位能力測評 ············································································.155
項目 6 財產(chǎn)清查 ···················································································.157
任務 1 財產(chǎn)清查的種類與準備 ·····················································.158
任務 2 財產(chǎn)清查的方法 ······························································.160
任務 3 財產(chǎn)清查結果的處理 ························································.166
基礎知識測評 ············································································.172
崗位能力測評 ············································································.173
項目 7 賬務處理程序 ·············································································.175
任務 1 賬務處理程序的意義與種類 ···············································.176
任務 2 記賬憑證賬務處理程序 ·····················································.177
任務 3 匯總記賬憑證賬務處理程序 ···············································.183
任務 4 科目匯總表賬務處理程序 ··················································.186
基礎知識測評 ···········
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