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