定 價:45 元
叢書名:職業(yè)教育會計專業(yè)課程改革創(chuàng)新教材
- 作者:羅紹明 主 編
- 出版時間:2020/7/1
- ISBN:9787111657323
- 出 版 社:機械工業(yè)出版社
- 中圖法分類:F230
- 頁碼:240
- 紙張:
- 版次:1
- 開本:16K
本書突出特點表現(xiàn)為:(1)以情智故事形式培育學(xué)生會計職業(yè)素養(yǎng),把培育和踐行社會主義核心價值觀理念貫穿教育教學(xué)全過程,積極推進(jìn)課程思政建設(shè);(2)依據(jù)企業(yè)資金運動流程設(shè)計章節(jié)體系,從認(rèn)識小企業(yè)開始,認(rèn)知企業(yè)經(jīng)濟業(yè)務(wù)和資金運動,體現(xiàn)業(yè)財融合的理念;(3)依據(jù)《小企業(yè)會計準(zhǔn)則》和*新的財稅政策,以同一家生產(chǎn)型小企業(yè)的經(jīng)濟業(yè)務(wù)為基礎(chǔ)進(jìn)行編寫,力求體現(xiàn)教材的新穎性與實用性。
本書可作為職業(yè)院校會計及會計電算化專業(yè)的教學(xué)用書,也可作為經(jīng)濟管理類專業(yè)基礎(chǔ)會計課程的教學(xué)用書,還可作為小企業(yè)會計人員及對會計有興趣和愛好的讀者的學(xué)習(xí)、參考用書。
本書結(jié)構(gòu)導(dǎo)圖..................................................................................................................................1
項目一 認(rèn)知會計..........................................................................................................................2
任務(wù)一 認(rèn)知小企業(yè) .................................................................................................................3
任務(wù)二 認(rèn)知會計工作 .............................................................................................................7
項目總結(jié) ...................................................................................................................................11
技能訓(xùn)練 ...................................................................................................................................12
項目二 認(rèn)知和填制原始憑證....................................................................................................14
任務(wù)一 書寫會計數(shù)字 ...........................................................................................................15
任務(wù)二 認(rèn)知原始憑證 ...........................................................................................................17
任務(wù)三 填制原始憑證 ...........................................................................................................20
項目總結(jié) ...................................................................................................................................36
技能訓(xùn)練 ...................................................................................................................................37
項目三 認(rèn)知會計記賬原理........................................................................................................40
任務(wù)一 認(rèn)知會計核算前提與基礎(chǔ) .......................................................................................41
任務(wù)二 認(rèn)知會計要素 ...........................................................................................................44
任務(wù)三 認(rèn)知會計科目與會計賬戶 .......................................................................................52
任務(wù)四 認(rèn)知借貸記賬法 .......................................................................................................55
項目總結(jié) ...................................................................................................................................63
技能訓(xùn)練 ...................................................................................................................................64
項目四 認(rèn)知和填制記賬憑證....................................................................................................67
任務(wù)一 認(rèn)知記賬憑證 ...........................................................................................................68
任務(wù)二 填制籌資業(yè)務(wù)記賬憑證 ...........................................................................................74
任務(wù)三 填制采購業(yè)務(wù)記賬憑證 ...........................................................................................83
任務(wù)四 填制生產(chǎn)業(yè)務(wù)記賬憑證 ...........................................................................................94
任務(wù)五 填制銷售業(yè)務(wù)記賬憑證 .........................................................................................102
任務(wù)六 填制利潤及其分配業(yè)務(wù)記賬憑證 .........................................................................110
任務(wù)七 審核記賬憑證和編制科目匯總表 .........................................................................121
項目總結(jié) .................................................................................................................................123
技能訓(xùn)練 .................................................................................................................................125
項目五 認(rèn)知和登記會計賬簿..................................................................................................127
任務(wù)一 認(rèn)知會計賬簿 .........................................................................................................129
任務(wù)二 登記會計賬簿 .........................................................................................................133
任務(wù)三 財產(chǎn)清查 .................................................................................................................144
任務(wù)四 對賬與結(jié)賬 .............................................................................................................153
項目總結(jié) .................................................................................................................................161
技能訓(xùn)練 .................................................................................................................................162
項目六 認(rèn)知和編制財務(wù)報表..................................................................................................164
任務(wù)一 認(rèn)知財務(wù)報表 .........................................................................................................165
任務(wù)二 編制資產(chǎn)負(fù)債表 .....................................................................................................167
任務(wù)三 編制利潤表 .............................................................................................................171
任務(wù)四 編制現(xiàn)金流量表 .....................................................................................................174
項目總結(jié) .................................................................................................................................177
技能訓(xùn)練 .................................................................................................................................178
項目七 認(rèn)知會計核算程序與要求..........................................................................................182
任務(wù)一 認(rèn)知會計核算程序 .................................................................................................183
任務(wù)二 認(rèn)知會計核算要求 .................................................................................................195
項目總結(jié) .................................................................................................................................196
技能訓(xùn)練 .................................................................................................................................197
項目八 會計資料的整理與保管..............................................................................................199
任務(wù)一 會計資料的整理 .....................................................................................................200
任務(wù)二 會計資料的保管 .....................................................................................................203
項目總結(jié) .................................................................................................................................205
技能訓(xùn)練 .................................................................................................................................205
項目九 綜合技能訓(xùn)練..............................................................................................................207
任務(wù)一 綜合技能訓(xùn)練一 .....................................................................................................207
任務(wù)二 綜合技能訓(xùn)練二 .....................................................................................................220
參考文獻(xiàn)......................................................................................................................................232