會(huì)計(jì)基礎(chǔ)與技能 第2版
定 價(jià):49 元
叢書(shū)名:中等職業(yè)教育財(cái)經(jīng)商貿(mào)類(lèi)專(zhuān)業(yè)課程改革創(chuàng)新教材
- 作者:何素花 主編
- 出版時(shí)間:2021/8/1
- ISBN:9787111683599
- 出 版 社:機(jī)械工業(yè)出版社
- 中圖法分類(lèi):F230
- 頁(yè)碼:259
- 紙張:
- 版次:
- 開(kāi)本:16開(kāi)
本書(shū)以會(huì)計(jì)工作流程為主線,以會(huì)計(jì)基礎(chǔ)為主要內(nèi)容,將會(huì)計(jì)基本技能穿插其中,借助會(huì)計(jì)工作過(guò)程系統(tǒng)化職業(yè)教育理念,系統(tǒng)地介紹了會(huì)計(jì)崗位及會(huì)計(jì)相關(guān)崗位所需的基礎(chǔ)知識(shí)和基本技能。本書(shū)還展示了涉及各行各業(yè)*新版的單、證、票,增強(qiáng)了學(xué)生的感性認(rèn)識(shí);同時(shí)加入了豐富的圖片和二維碼視頻資源,提高了技能學(xué)習(xí)的可操作性。
全書(shū)內(nèi)容充實(shí),體例新穎,少理論、多基礎(chǔ)、重技能,融專(zhuān)業(yè)知識(shí)、專(zhuān)業(yè)技能、專(zhuān)業(yè)心理教育和情感教育于一體,突出實(shí)用、能用、夠用的編寫(xiě)原則,做到理實(shí)一體,貼近實(shí)際。
本書(shū)共有10個(gè)項(xiàng)目,內(nèi)容包括認(rèn)知會(huì)計(jì)、會(huì)計(jì)基本技能、認(rèn)知原始憑證、認(rèn)知會(huì)計(jì)賬戶與會(huì)計(jì)等式、認(rèn)知借貸記賬法、認(rèn)知記賬憑證、認(rèn)知會(huì)計(jì)賬簿、認(rèn)知會(huì)計(jì)報(bào)表、認(rèn)知會(huì)計(jì)電算化、會(huì)計(jì)檔案管理與會(huì)計(jì)資料整理等。
本書(shū)可作為中等職業(yè)學(xué)校財(cái)經(jīng)商貿(mào)類(lèi)非會(huì)計(jì)專(zhuān)業(yè)教材,也可作為在職人員上崗培訓(xùn)或自學(xué)的參考材料。
目 錄
第2版前言
二維碼索引
項(xiàng)目一 認(rèn)知會(huì)計(jì).................................................................................................................................1
任務(wù)一 認(rèn)知企業(yè)與企業(yè)經(jīng)濟(jì)活動(dòng) ................................................................................................2
任務(wù)二 認(rèn)知會(huì)計(jì)的產(chǎn)生與發(fā)展 ....................................................................................................7
任務(wù)三 認(rèn)知會(huì)計(jì)的概念、特征和對(duì)象 ......................................................................................10
任務(wù)四 認(rèn)知會(huì)計(jì)工作組織與流程 ..............................................................................................14
任務(wù)五 認(rèn)知會(huì)計(jì)職業(yè)與職業(yè)道德 ..............................................................................................18
項(xiàng)目總結(jié) ..........................................................................................................................................22
項(xiàng)目二 會(huì)計(jì)基本技能.......................................................................................................................24
任務(wù)一 會(huì)計(jì)數(shù)字書(shū)寫(xiě) ..................................................................................................................25
任務(wù)二 點(diǎn)鈔與假鈔識(shí)別 ..............................................................................................................30
任務(wù)三 計(jì)算器盲打與傳票算 ......................................................................................................42
任務(wù)四 商品收款、掃碼 ..............................................................................................................49
項(xiàng)目總結(jié) ..........................................................................................................................................56
項(xiàng)目三 認(rèn)知原始憑證.......................................................................................................................57
任務(wù)一 認(rèn)知原始憑證的基本內(nèi)容與要求 ..................................................................................58
任務(wù)二 銀行結(jié)算憑證的填制與傳遞 ..........................................................................................65
任務(wù)三 商品流通企業(yè)原始憑證的填制與傳遞 ..........................................................................85
任務(wù)四 制造業(yè)原始憑證的填制與傳遞 ......................................................................................96
任務(wù)五 物流服務(wù)業(yè)原始憑證的填制與傳遞 ............................................................................104
任務(wù)六 原始憑證的審核 ............................................................................................................112
項(xiàng)目總結(jié) ........................................................................................................................................118
項(xiàng)目四 認(rèn)知會(huì)計(jì)賬戶與會(huì)計(jì)等式.................................................................................................119
任務(wù)一 認(rèn)知會(huì)計(jì)對(duì)象與會(huì)計(jì)要素 ............................................................................................120
任務(wù)二 認(rèn)知會(huì)計(jì)科目與賬戶 ....................................................................................................127
任務(wù)三 認(rèn)知會(huì)計(jì)等式 ................................................................................................................134
項(xiàng)目總結(jié) ........................................................................................................................................140
項(xiàng)目五 認(rèn)知借貸記賬法.................................................................................................................141
任務(wù)一 認(rèn)知借貸記賬法的特點(diǎn) ................................................................................................142
任務(wù)二 會(huì)計(jì)分錄的編制 ............................................................................................................148
任務(wù)三 借貸記賬法在經(jīng)濟(jì)業(yè)務(wù)中的應(yīng)用 ................................................................................151
項(xiàng)目總結(jié) ........................................................................................................................................171
項(xiàng)目六 認(rèn)知記賬憑證.....................................................................................................................172
任務(wù)一 認(rèn)知記賬憑證的種類(lèi)、內(nèi)容與意義 ............................................................................173
任務(wù)二 記賬憑證的填制 ............................................................................................................179
任務(wù)三 記賬憑證的審核 ............................................................................................................185
項(xiàng)目總結(jié) ........................................................................................................................................188
項(xiàng)目七 認(rèn)知會(huì)計(jì)賬簿.....................................................................................................................189
任務(wù)一 認(rèn)知會(huì)計(jì)賬簿 ................................................................................................................190
任務(wù)二 日記賬的設(shè)置與登記 ....................................................................................................194
任務(wù)三 分類(lèi)賬的設(shè)置與登記 ....................................................................................................197
任務(wù)四 認(rèn)知會(huì)計(jì)賬簿的使用規(guī)則 ............................................................................................204
項(xiàng)目總結(jié) ........................................................................................................................................216
項(xiàng)目八 認(rèn)知會(huì)計(jì)報(bào)表.....................................................................................................................217
任務(wù)一 認(rèn)知會(huì)計(jì)報(bào)表的意義和種類(lèi) ........................................................................................218
任務(wù)二 認(rèn)知資產(chǎn)負(fù)債表 ............................................................................................................222
任務(wù)三 認(rèn)知利潤(rùn)表 ....................................................................................................................232
項(xiàng)目總結(jié) ........................................................................................................................................239
項(xiàng)目九 認(rèn)知會(huì)計(jì)電算化.................................................................................................................241
任務(wù)一 認(rèn)知會(huì)計(jì)電算化的發(fā)展過(guò)程與趨勢(shì) ............................................................................242
任務(wù)二 認(rèn)知會(huì)計(jì)電算化的基本知識(shí) ........................................................................................244
任務(wù)三 認(rèn)知會(huì)計(jì)電算化的應(yīng)用與管理 ....................................................................................248
項(xiàng)目總結(jié) ........................................................................................................................................252
項(xiàng)目十 會(huì)計(jì)檔案管理與會(huì)計(jì)資料整理.........................................................................................254
任務(wù)一 會(huì)計(jì)檔案管理 ................................................................................................................255
任務(wù)二 會(huì)計(jì)資料整理 ................................................................................................................257
項(xiàng)目總結(jié) ........................................................................................................................................259
參考文獻(xiàn).............................................................................................................................................260