本書(shū)以模擬企業(yè)的具體經(jīng)濟(jì)業(yè)務(wù)為載體，以“原始憑證—記賬憑證—會(huì)計(jì)賬簿—財(cái)務(wù)會(huì)計(jì)報(bào)告”的會(huì)計(jì)核算流程為主線(xiàn)，設(shè)計(jì)八個(gè)技能項(xiàng)目，包括會(huì)計(jì)書(shū)寫(xiě)規(guī)范、期初建賬、填制與審核會(huì)計(jì)憑證、主要經(jīng)濟(jì)業(yè)務(wù)的核算、登記賬簿、對(duì)賬與結(jié)賬、編制會(huì)計(jì)報(bào)表和會(huì)計(jì)核算綜合實(shí)訓(xùn)。