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
當前圖書已被 4 所學校薦購過！
查看明細
- 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全過程，積極推進課程思政建設；（2）依據(jù)企業(yè)資金運動流程設計章節(jié)體系，從認識小企業(yè)開始，認知企業(yè)經(jīng)濟業(yè)務和資金運動，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)務為基礎進行編寫，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)的教學用書，也可作為經(jīng)濟管理類專業(yè)基礎會計課程的教學用書，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習、參考用書。
本書結構導圖..................................................................................................................................1
項目一 認知會計..........................................................................................................................2
任務一 認知小企業(yè) .................................................................................................................3
任務二 認知會計工作 .............................................................................................................7
項目總結 ...................................................................................................................................11
技能訓練 ...................................................................................................................................12
項目二 認知和填制原始憑證....................................................................................................14
任務一 書寫會計數(shù)字 ...........................................................................................................15
任務二 認知原始憑證 ...........................................................................................................17
任務三 填制原始憑證 ...........................................................................................................20
項目總結 ...................................................................................................................................36
技能訓練 ...................................................................................................................................37
項目三 認知會計記賬原理........................................................................................................40
任務一 認知會計核算前提與基礎 .......................................................................................41
任務二 認知會計要素 ...........................................................................................................44
任務三 認知會計科目與會計賬戶 .......................................................................................52
任務四 認知借貸記賬法 .......................................................................................................55
項目總結 ...................................................................................................................................63
技能訓練 ...................................................................................................................................64
項目四 認知和填制記賬憑證....................................................................................................67
任務一 認知記賬憑證 ...........................................................................................................68
任務二 填制籌資業(yè)務記賬憑證 ...........................................................................................74
任務三 填制采購業(yè)務記賬憑證 ...........................................................................................83
任務四 填制生產(chǎn)業(yè)務記賬憑證 ...........................................................................................94
任務五 填制銷售業(yè)務記賬憑證 .........................................................................................102
任務六 填制利潤及其分配業(yè)務記賬憑證 .........................................................................110
任務七 審核記賬憑證和編制科目匯總表 .........................................................................121
項目總結 .................................................................................................................................123
技能訓練 .................................................................................................................................125
項目五 認知和登記會計賬簿..................................................................................................127
任務一 認知會計賬簿 .........................................................................................................129
任務二 登記會計賬簿 .........................................................................................................133
任務三 財產(chǎn)清查 .................................................................................................................144
任務四 對賬與結賬 .............................................................................................................153
項目總結 .................................................................................................................................161
技能訓練 .................................................................................................................................162
項目六 認知和編制財務報表..................................................................................................164
任務一 認知財務報表 .........................................................................................................165
任務二 編制資產(chǎn)負債表 .....................................................................................................167
任務三 編制利潤表 .............................................................................................................171
任務四 編制現(xiàn)金流量表 .....................................................................................................174
項目總結 .................................................................................................................................177
技能訓練 .................................................................................................................................178
項目七 認知會計核算程序與要求..........................................................................................182
任務一 認知會計核算程序 .................................................................................................183
任務二 認知會計核算要求 .................................................................................................195
項目總結 .................................................................................................................................196
技能訓練 .................................................................................................................................197
項目八 會計資料的整理與保管..............................................................................................199
任務一 會計資料的整理 .....................................................................................................200
任務二 會計資料的保管 .....................................................................................................203
項目總結 .................................................................................................................................205
技能訓練 .................................................................................................................................205
項目九 綜合技能訓練..............................................................................................................207
任務一 綜合技能訓練一 .....................................................................................................207
任務二 綜合技能訓練二 .....................................................................................................220
參考文獻......................................................................................................................................232
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