本書(shū)結(jié)構(gòu)導(dǎo)圖..................................................................................................................................1
項(xiàng)目一　認(rèn)知會(huì)計(jì)..........................................................................................................................2
任務(wù)一　認(rèn)知小企業(yè) .................................................................................................................3
任務(wù)二　認(rèn)知會(huì)計(jì)工作 .............................................................................................................7
項(xiàng)目總結(jié) ...................................................................................................................................11
技能訓(xùn)練 ...................................................................................................................................12
項(xiàng)目二　認(rèn)知和填制原始憑證....................................................................................................14
任務(wù)一　書(shū)寫(xiě)會(huì)計(jì)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(xiàng)目總結(jié) ...................................................................................................................................36
技能訓(xùn)練 ...................................................................................................................................37
項(xiàng)目三　認(rèn)知會(huì)計(jì)記賬原理........................................................................................................40
任務(wù)一　認(rèn)知會(huì)計(jì)核算前提與基礎(chǔ) .......................................................................................41
任務(wù)二　認(rèn)知會(huì)計(jì)要素 ...........................................................................................................44
任務(wù)三　認(rèn)知會(huì)計(jì)科目與會(huì)計(jì)賬戶(hù) .......................................................................................52
任務(wù)四　認(rèn)知借貸記賬法 .......................................................................................................55
項(xiàng)目總結(jié) ...................................................................................................................................63
技能訓(xùn)練 ...................................................................................................................................64
項(xiàng)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(gòu)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(xiāo)售業(yè)務(wù)記賬憑證 .........................................................................................102
任務(wù)六　填制利潤(rùn)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(xiàng)目總結(jié) .................................................................................................................................123
技能訓(xùn)練 .................................................................................................................................125
項(xiàng)目五　認(rèn)知和登記會(huì)計(jì)賬簿..................................................................................................127
任務(wù)一　認(rèn)知會(huì)計(jì)賬簿 .........................................................................................................129
任務(wù)二　登記會(huì)計(jì)賬簿 .........................................................................................................133
任務(wù)三　財(cái)產(chǎn)清查 .................................................................................................................144
任務(wù)四　對(duì)賬與結(jié)賬 .............................................................................................................153
項(xiàng)目總結(jié) .................................................................................................................................161
技能訓(xùn)練 .................................................................................................................................162
項(xiàng)目六　認(rèn)知和編制財(cái)務(wù)報(bào)表..................................................................................................164
任務(wù)一　認(rèn)知財(cái)務(wù)報(bào)表 .........................................................................................................165
任務(wù)二　編制資產(chǎn)負(fù)債表 .....................................................................................................167
任務(wù)三　編制利潤(rùn)表 .............................................................................................................171
任務(wù)四　編制現(xiàn)金流量表 .....................................................................................................174
項(xiàng)目總結(jié) .................................................................................................................................177
技能訓(xùn)練 .................................................................................................................................178
項(xiàng)目七　認(rèn)知會(huì)計(jì)核算程序與要求..........................................................................................182
任務(wù)一　認(rèn)知會(huì)計(jì)核算程序 .................................................................................................183
任務(wù)二　認(rèn)知會(huì)計(jì)核算要求 .................................................................................................195
項(xiàng)目總結(jié) .................................................................................................................................196
技能訓(xùn)練 .................................................................................................................................197
項(xiàng)目八　會(huì)計(jì)資料的整理與保管..............................................................................................199
任務(wù)一　會(huì)計(jì)資料的整理 .....................................................................................................200
任務(wù)二　會(huì)計(jì)資料的保管 .....................................................................................................203
項(xiàng)目總結(jié) .................................................................................................................................205
技能訓(xùn)練 .................................................................................................................................205
項(xiàng)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