項目一　會計概述..........................................................................................................................1 模塊一　會計的含義.....................................................................................................................1 1.1.1　會計的概念 ......................................................................................................................2 1.1.2　會計的職能 ......................................................................................................................3 1.1.3　會計的特征 ......................................................................................................................4 模塊二　會計基本假設與會計基礎...................................................................................................5 1.2.1　會計基本假設 ..................................................................................................................6 1.2.2　會計基礎 ..........................................................................................................................7 模塊三　會計對象、目標與會計要素 ..............................................................................................8 1.3.1　會計對象 ..........................................................................................................................8 1.3.2　會計目標 ..........................................................................................................................9 1.3.3　會計要素 ..........................................................................................................................9 模塊四　會計核算的方法、內容與基本要求 ..............................................................................15 1.4.1　會計核算方法 ................................................................................................................15 1.4.2　會計核算內容 ................................................................................................................17 1.4.3　會計核算基本要求 ........................................................................................................18 模塊五　會計信息的使用者與質量要求 .......................................................................................19 1.5.1　會計信息的使用者 ........................................................................................................19 1.5.2　會計信息的質量要求 ....................................................................................................19 項目小結 ........................................................................................................................................22 實踐活動 ........................................................................................................................................22 項目二　賬戶與復式記賬 ................................................................................................................25 模塊一　會計科目 ................................................................................................................................25 2.1.1　會計科目的概念 ............................................................................................................26 2.1.2　會計科目的分類 ............................................................................................................26 2.1.3　會計科目的設置 ............................................................................................................28 模塊二　賬戶............................................................................................................................29 2.2.1　賬戶的概念與分類 ........................................................................................................30 2.2.2　賬戶與會計科目的關系 ................................................................................................30 2.2.3　賬戶的功能與結構 ........................................................................................................31 模塊三　復式記賬原理 ........................................................................................................................32 2.3.1　會計基本等式 ................................................................................................................32 2.3.2　經濟業(yè)務的發(fā)生對會計基本等式的影響 ....................................................................34 VI 2.3.3　記賬方法 ........................................................................................................................36 模塊四　借貸記賬法.............................................................................................................................37 2.4.1　借貸記賬法的理論基礎 ................................................................................................37 2.4.2　借貸記賬法的記賬符號 ................................................................................................38 2.4.3　借貸記賬法的賬戶結構 ................................................................................................38 2.4.4　借貸記賬法的記賬規(guī)則與會計分錄 ............................................................................40 2.4.5　借貸記賬法的試算平衡 ................................................................................................45 項目小結 .................................................................................................................................47 實踐活動 .................................................................................................................................47 項目三　主要經濟業(yè)務的賬務處理.................................................................................................50 模塊一　資金籌集業(yè)務的賬務處理.................................................................................................50 3.1.1　資金籌集方式 ................................................................................................................51 3.1.2　賬戶設置 ........................................................................................................................51 3.1.3　賬務處理 ........................................................................................................................52 模塊二　固定資產業(yè)務的賬務處理.................................................................................................53 3.2.1　固定資產概述 ................................................................................................................53 3.2.2　固定資產折舊 ................................................................................................................53 3.2.3　賬戶設置 ........................................................................................................................54 3.2.4　賬務處理 ........................................................................................................................56 模塊三　材料采購業(yè)務的賬務處理.................................................................................................57 3.3.1　材料采購成本 ................................................................................................................57 3.3.2　賬戶設置 ........................................................................................................................58 3.3.3　賬務處理 ........................................................................................................................59 模塊四　生產業(yè)務的賬務處理 ..........................................................................................................62 3.4.1　生產費用的構成 ............................................................................................................62 3.4.2　賬戶設置 ........................................................................................................................62 3.4.3　賬務處理 ........................................................................................................................64 模塊五　銷售業(yè)務的賬務處理 ..........................................................................................................69 3.5.1　商品銷售收入的確認與計量 ........................................................................................69 3.5.2　賬戶設置 ........................................................................................................................70 3.5.3　賬務處理 ........................................................................................................................71 模塊六　利潤形成與分配業(yè)務的賬務處理...................................................................................74 3.6.1　利潤的形成與分配 ........................................................................................................74 3.6.2　賬戶設置 ........................................................................................................................75 3.6.3　賬務處理 ........................................................................................................................78 模塊七　資金退出業(yè)務的賬務處理.................................................................................................81 3.7.1　資金退出概述 ................................................................................................................81 3.7.2　賬戶設置 ........................................................................................................................81 3.7.3　賬務處理 ........................................................................................................................82 項目小結 ...................................................................................................................................................83 實踐活動 ....................................................................................................................................84 項目四　會計憑證 ..........................................................................................................................86 模塊一　會計憑證概述 ........................................................................................................................86 4.1.1　會計憑證的概念 ............................................................................................................86 4.1.2　會計憑證的作用 ............................................................................................................87 4.1.3　會計憑證的種類 ............................................................................................................87 模塊二　原始憑證 ................................................................................................................................88 4.2.1　原始憑證的概念 ............................................................................................................88 4.2.2　原始憑證的種類 ............................................................................................................88 4.2.3　原始憑證的基本內容 ....................................................................................................92 4.2.4　原始憑證的填制要求 ....................................................................................................93 4.2.5　原始憑證的審核 ............................................................................................................94 4.2.6　原始憑證的填制實例 ....................................................................................................95 模塊三　記賬憑證 ..................................................................................................................100 4.3.1　記賬憑證的概念 ..........................................................................................................101 4.3.2　記賬憑證的種類 ..........................................................................................................101 4.3.3　記賬憑證的基本內容 ..................................................................................................104 4.3.4　記賬憑證的填制要求 ..................................................................................................104 4.3.5　記賬憑證的審核 ..........................................................................................................109 模塊四　會計憑證的傳遞與保管 ...................................................................................................110 4.4.1　會計憑證的傳遞 ..........................................................................................................110 4.4.2　會計憑證的保管 .......................................................................................................... 111 項目小結 ...................................................................................................................................114 實踐活動 ....................................................................................................................................115 項目五　會計賬簿 .......................................................................................................................117 模塊一　會計賬簿概述 ......................................................................................................................117 5.1.1　會計賬簿的含義 ..........................................................................................................118 5.1.2　會計賬簿的基本內容 ..................................................................................................119 5.1.3　會計賬簿的種類 ..........................................................................................................119 模塊二　會計賬簿的設置與登記 ...................................................................................................122 5.2.1　會計賬簿的啟用與登記要求 ......................................................................................122 5.2.2　日記賬的設置與登記 ..................................................................................................125 5.2.3　明細賬的設置與登記 ..................................................................................................127 5.2.4　總賬的設置與登記 ......................................................................................................131 5.2.5　總賬與明細賬的平行登記 ..........................................................................................132 模塊三　錯賬的查找與更正方法 ...................................................................................................137 5.3.1　錯賬的查找方法 ..........................................................................................................137 5.3.2　錯賬的更正方法 ..........................................................................................................139 模塊四　對賬與結賬...........................................................................................................................143 5.4.1　對賬 ..............................................................................................................................143 5.4.2　結賬 ..............................................................................................................................145 模塊五　會計賬簿的更換與保管 ...................................................................................................146 5.5.1　會計賬簿的更換 ..........................................................................................................147 5.5.2　會計賬簿的保管 ..........................................................................................................147 項目小結 ....................................................................................................................................148 實踐活動 ...................................................................................................................................148 項目六　財產清查 ......................................................................................................................151 模塊一　財產清查概述 ......................................................................................................................151 6.1.1　財產清查的概念、意義與范圍 ..................................................................................152 6.1.2　財產清查的種類 ..........................................................................................................153 6.1.3　財產清查的一般程序 ..................................................................................................154 模塊二　財產清查的方法 .................................................................................................................154 6.2.1　貨幣資金的清查方法 ..................................................................................................155 6.2.2　實物資產的清查方法 ..................................................................................................157 6.2.3　往來款項的清查方法 ..................................................................................................158 模塊三　財產清查結果的處理 ........................................................................................................159 6.3.1　財產清查結果處理的要求 ..........................................................................................159 6.3.2　財產清查結果處理的步驟 ..........................................................................................159 6.3.3 “待處理財產損益”賬戶的設置 .................................................................................160 6.3.4　財產清查結果的賬務處理 ..........................................................................................160 項目小結 ...............................................................................................................................163 實踐活動 ...............................................................................................................................164 項目七　財務報表 .................................................................................................................165 模塊一　財務報表概述 ......................................................................................................................165 7.1.1　財務報表的概念與分類 ..............................................................................................166 7.1.2　財務報表編制的基本要求 ..........................................................................................168 7.1.3　財務報表編制前的準備工作 ......................................................................................169 模塊二　資產負債表...........................................................................................................................170 7.2.1　資產負債表的概念與作用 ..........................................................................................170 7.2.2　資產負債表的列示要求與一般格式 ..........................................................................170 7.2.3　資產負債表編制的基本方法 ......................................................................................172 7.2.4　資產負債表編制舉例 ..................................................................................................174 模塊三　利潤表 .....................................................................................................................176 7.3.1　利潤表的概念與作用 ..................................................................................................177 7.3.2　利潤表的列示要求與一般格式 ..................................................................................177 7.3.3　利潤表編制的基本方法 ..............................................................................................178 7.3.4　利潤表編制舉例 ..........................................................................................................179 項目小結 ....................................................................................................................................181 實踐活動 .....................................................................................................................................182 項目八　賬務處理程序 .................................................................................................................184 模塊一　賬務處理程序概述.............................................................................................................184 8.1.1　賬務處理程序的概念與意義 ......................................................................................184 8.1.2　賬務處理程序的種類 ..................................................................................................185 8.1.3　選擇賬務處理程序的基本要求 ..................................................................................185 模塊二　記賬憑證賬務處理程序 ...................................................................................................186 8.2.1　記賬憑證賬務處理程序的一般步驟 ..........................................................................186 8.2.2　記賬憑證賬務處理程序應用舉例 ..............................................................................187 8.2.3　記賬憑證賬務處理程序的評價 ..................................................................................201 模塊三　科目匯總表賬務處理程序...............................................................................................201 8.3.1　科目匯總表賬務處理程序的一般步驟 ......................................................................202 8.3.2　科目匯總表的編制方法 ..............................................................................................202 8.3.3　科目匯總表賬務處理程序應用舉例 ..........................................................................203 8.3.4　科目匯總表賬務處理程序的評價 ..............................................................................206 模塊四　匯總記賬憑證賬務處理程序 ..........................................................................................206 8.4.1　匯總記賬憑證賬務處理程序的一般步驟 ..................................................................206 8.4.2　匯總記賬憑證的編制方法 ..........................................................................................207 8.4.3　匯總記賬憑證賬務處理程序應用舉例 ......................................................................209 8.4.4　匯總記賬憑證賬務處理程序的評價 ..........................................................................210 項目小結 ..............................................................................................................................211 實踐活動 ..............................................................................................................................212 附錄A　活動評價表 ..............................................................................................................214