項(xiàng)目一　會(huì)計(jì)概述..........................................................................................................................1 模塊一　會(huì)計(jì)的含義.....................................................................................................................1 1.1.1　會(huì)計(jì)的概念 ......................................................................................................................2 1.1.2　會(huì)計(jì)的職能 ......................................................................................................................3 1.1.3　會(huì)計(jì)的特征 ......................................................................................................................4 模塊二　會(huì)計(jì)基本假設(shè)與會(huì)計(jì)基礎(chǔ)...................................................................................................5 1.2.1　會(huì)計(jì)基本假設(shè) ..................................................................................................................6 1.2.2　會(huì)計(jì)基礎(chǔ) ..........................................................................................................................7 模塊三　會(huì)計(jì)對(duì)象、目標(biāo)與會(huì)計(jì)要素 ..............................................................................................8 1.3.1　會(huì)計(jì)對(duì)象 ..........................................................................................................................8 1.3.2　會(huì)計(jì)目標(biāo) ..........................................................................................................................9 1.3.3　會(huì)計(jì)要素 ..........................................................................................................................9 模塊四　會(huì)計(jì)核算的方法、內(nèi)容與基本要求 ..............................................................................15 1.4.1　會(huì)計(jì)核算方法 ................................................................................................................15 1.4.2　會(huì)計(jì)核算內(nèi)容 ................................................................................................................17 1.4.3　會(huì)計(jì)核算基本要求 ........................................................................................................18 模塊五　會(huì)計(jì)信息的使用者與質(zhì)量要求 .......................................................................................19 1.5.1　會(huì)計(jì)信息的使用者 ........................................................................................................19 1.5.2　會(huì)計(jì)信息的質(zhì)量要求 ....................................................................................................19 項(xiàng)目小結(jié) ........................................................................................................................................22 實(shí)踐活動(dòng) ........................................................................................................................................22 項(xiàng)目二　賬戶(hù)與復(fù)式記賬 ................................................................................................................25 模塊一　會(huì)計(jì)科目 ................................................................................................................................25 2.1.1　會(huì)計(jì)科目的概念 ............................................................................................................26 2.1.2　會(huì)計(jì)科目的分類(lèi) ............................................................................................................26 2.1.3　會(huì)計(jì)科目的設(shè)置 ............................................................................................................28 模塊二　賬戶(hù)............................................................................................................................29 2.2.1　賬戶(hù)的概念與分類(lèi) ........................................................................................................30 2.2.2　賬戶(hù)與會(huì)計(jì)科目的關(guān)系 ................................................................................................30 2.2.3　賬戶(hù)的功能與結(jié)構(gòu) ........................................................................................................31 模塊三　復(fù)式記賬原理 ........................................................................................................................32 2.3.1　會(huì)計(jì)基本等式 ................................................................................................................32 2.3.2　經(jīng)濟(jì)業(yè)務(wù)的發(fā)生對(duì)會(huì)計(jì)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(chǔ) ................................................................................................37 2.4.2　借貸記賬法的記賬符號(hào) ................................................................................................38 2.4.3　借貸記賬法的賬戶(hù)結(jié)構(gòu) ................................................................................................38 2.4.4　借貸記賬法的記賬規(guī)則與會(huì)計(jì)分錄 ............................................................................40 2.4.5　借貸記賬法的試算平衡 ................................................................................................45 項(xiàng)目小結(jié) .................................................................................................................................47 實(shí)踐活動(dòng) .................................................................................................................................47 項(xiàng)目三　主要經(jīng)濟(jì)業(yè)務(wù)的賬務(wù)處理.................................................................................................50 模塊一　資金籌集業(yè)務(wù)的賬務(wù)處理.................................................................................................50 3.1.1　資金籌集方式 ................................................................................................................51 3.1.2　賬戶(hù)設(shè)置 ........................................................................................................................51 3.1.3　賬務(wù)處理 ........................................................................................................................52 模塊二　固定資產(chǎn)業(yè)務(wù)的賬務(wù)處理.................................................................................................53 3.2.1　固定資產(chǎn)概述 ................................................................................................................53 3.2.2　固定資產(chǎn)折舊 ................................................................................................................53 3.2.3　賬戶(hù)設(shè)置 ........................................................................................................................54 3.2.4　賬務(wù)處理 ........................................................................................................................56 模塊三　材料采購(gòu)業(yè)務(wù)的賬務(wù)處理.................................................................................................57 3.3.1　材料采購(gòu)成本 ................................................................................................................57 3.3.2　賬戶(hù)設(shè)置 ........................................................................................................................58 3.3.3　賬務(wù)處理 ........................................................................................................................59 模塊四　生產(chǎn)業(yè)務(wù)的賬務(wù)處理 ..........................................................................................................62 3.4.1　生產(chǎn)費(fèi)用的構(gòu)成 ............................................................................................................62 3.4.2　賬戶(hù)設(shè)置 ........................................................................................................................62 3.4.3　賬務(wù)處理 ........................................................................................................................64 模塊五　銷(xiāo)售業(yè)務(wù)的賬務(wù)處理 ..........................................................................................................69 3.5.1　商品銷(xiāo)售收入的確認(rèn)與計(jì)量 ........................................................................................69 3.5.2　賬戶(hù)設(shè)置 ........................................................................................................................70 3.5.3　賬務(wù)處理 ........................................................................................................................71 模塊六　利潤(rùn)形成與分配業(yè)務(wù)的賬務(wù)處理...................................................................................74 3.6.1　利潤(rùn)的形成與分配 ........................................................................................................74 3.6.2　賬戶(hù)設(shè)置 ........................................................................................................................75 3.6.3　賬務(wù)處理 ........................................................................................................................78 模塊七　資金退出業(yè)務(wù)的賬務(wù)處理.................................................................................................81 3.7.1　資金退出概述 ................................................................................................................81 3.7.2　賬戶(hù)設(shè)置 ........................................................................................................................81 3.7.3　賬務(wù)處理 ........................................................................................................................82 項(xiàng)目小結(jié) ...................................................................................................................................................83 實(shí)踐活動(dòng) ....................................................................................................................................84 項(xiàng)目四　會(huì)計(jì)憑證 ..........................................................................................................................86 模塊一　會(huì)計(jì)憑證概述 ........................................................................................................................86 4.1.1　會(huì)計(jì)憑證的概念 ............................................................................................................86 4.1.2　會(huì)計(jì)憑證的作用 ............................................................................................................87 4.1.3　會(huì)計(jì)憑證的種類(lèi) ............................................................................................................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(lèi) ............................................................................................................88 4.2.3　原始憑證的基本內(nèi)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(shí)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(lèi) ..........................................................................................................101 4.3.3　記賬憑證的基本內(nèi)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(huì)計(jì)憑證的傳遞與保管 ...................................................................................................110 4.4.1　會(huì)計(jì)憑證的傳遞 ..........................................................................................................110 4.4.2　會(huì)計(jì)憑證的保管 .......................................................................................................... 111 項(xiàng)目小結(jié) ...................................................................................................................................114 實(shí)踐活動(dòng) ....................................................................................................................................115 項(xiàng)目五　會(huì)計(jì)賬簿 .......................................................................................................................117 模塊一　會(huì)計(jì)賬簿概述 ......................................................................................................................117 5.1.1　會(huì)計(jì)賬簿的含義 ..........................................................................................................118 5.1.2　會(huì)計(jì)賬簿的基本內(nèi)容 ..................................................................................................119 5.1.3　會(huì)計(jì)賬簿的種類(lèi) ..........................................................................................................119 模塊二　會(huì)計(jì)賬簿的設(shè)置與登記 ...................................................................................................122 5.2.1　會(huì)計(jì)賬簿的啟用與登記要求 ......................................................................................122 5.2.2　日記賬的設(shè)置與登記 ..................................................................................................125 5.2.3　明細(xì)賬的設(shè)置與登記 ..................................................................................................127 5.2.4　總賬的設(shè)置與登記 ......................................................................................................131 5.2.5　總賬與明細(xì)賬的平行登記 ..........................................................................................132 模塊三　錯(cuò)賬的查找與更正方法 ...................................................................................................137 5.3.1　錯(cuò)賬的查找方法 ..........................................................................................................137 5.3.2　錯(cuò)賬的更正方法 ..........................................................................................................139 模塊四　對(duì)賬與結(jié)賬...........................................................................................................................143 5.4.1　對(duì)賬 ..............................................................................................................................143 5.4.2　結(jié)賬 ..............................................................................................................................145 模塊五　會(huì)計(jì)賬簿的更換與保管 ...................................................................................................146 5.5.1　會(huì)計(jì)賬簿的更換 ..........................................................................................................147 5.5.2　會(huì)計(jì)賬簿的保管 ..........................................................................................................147 項(xiàng)目小結(jié) ....................................................................................................................................148 實(shí)踐活動(dòng) ...................................................................................................................................148 項(xiàng)目六　財(cái)產(chǎn)清查 ......................................................................................................................151 模塊一　財(cái)產(chǎn)清查概述 ......................................................................................................................151 6.1.1　財(cái)產(chǎn)清查的概念、意義與范圍 ..................................................................................152 6.1.2　財(cái)產(chǎn)清查的種類(lèi) ..........................................................................................................153 6.1.3　財(cái)產(chǎn)清查的一般程序 ..................................................................................................154 模塊二　財(cái)產(chǎn)清查的方法 .................................................................................................................154 6.2.1　貨幣資金的清查方法 ..................................................................................................155 6.2.2　實(shí)物資產(chǎn)的清查方法 ..................................................................................................157 6.2.3　往來(lái)款項(xiàng)的清查方法 ..................................................................................................158 模塊三　財(cái)產(chǎn)清查結(jié)果的處理 ........................................................................................................159 6.3.1　財(cái)產(chǎn)清查結(jié)果處理的要求 ..........................................................................................159 6.3.2　財(cái)產(chǎn)清查結(jié)果處理的步驟 ..........................................................................................159 6.3.3 “待處理財(cái)產(chǎn)損益”賬戶(hù)的設(shè)置 .................................................................................160 6.3.4　財(cái)產(chǎn)清查結(jié)果的賬務(wù)處理 ..........................................................................................160 項(xiàng)目小結(jié) ...............................................................................................................................163 實(shí)踐活動(dòng) ...............................................................................................................................164 項(xiàng)目七　財(cái)務(wù)報(bào)表 .................................................................................................................165 模塊一　財(cái)務(wù)報(bào)表概述 ......................................................................................................................165 7.1.1　財(cái)務(wù)報(bào)表的概念與分類(lèi) ..............................................................................................166 7.1.2　財(cái)務(wù)報(bào)表編制的基本要求 ..........................................................................................168 7.1.3　財(cái)務(wù)報(bào)表編制前的準(zhǔn)備工作 ......................................................................................169 模塊二　資產(chǎn)負(fù)債表...........................................................................................................................170 7.2.1　資產(chǎn)負(fù)債表的概念與作用 ..........................................................................................170 7.2.2　資產(chǎn)負(fù)債表的列示要求與一般格式 ..........................................................................170 7.2.3　資產(chǎn)負(fù)債表編制的基本方法 ......................................................................................172 7.2.4　資產(chǎn)負(fù)債表編制舉例 ..................................................................................................174 模塊三　利潤(rùn)表 .....................................................................................................................176 7.3.1　利潤(rùn)表的概念與作用 ..................................................................................................177 7.3.2　利潤(rùn)表的列示要求與一般格式 ..................................................................................177 7.3.3　利潤(rùn)表編制的基本方法 ..............................................................................................178 7.3.4　利潤(rùn)表編制舉例 ..........................................................................................................179 項(xiàng)目小結(jié) ....................................................................................................................................181 實(shí)踐活動(dòng) .....................................................................................................................................182 項(xiàng)目八　賬務(wù)處理程序 .................................................................................................................184 模塊一　賬務(wù)處理程序概述.............................................................................................................184 8.1.1　賬務(wù)處理程序的概念與意義 ......................................................................................184 8.1.2　賬務(wù)處理程序的種類(lèi) ..................................................................................................185 8.1.3　選擇賬務(wù)處理程序的基本要求 ..................................................................................185 模塊二　記賬憑證賬務(wù)處理程序 ...................................................................................................186 8.2.1　記賬憑證賬務(wù)處理程序的一般步驟 ..........................................................................186 8.2.2　記賬憑證賬務(wù)處理程序應(yīng)用舉例 ..............................................................................187 8.2.3　記賬憑證賬務(wù)處理程序的評(píng)價(jià) ..................................................................................201 模塊三　科目匯總表賬務(wù)處理程序...............................................................................................201 8.3.1　科目匯總表賬務(wù)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(wù)處理程序應(yīng)用舉例 ..........................................................................203 8.3.4　科目匯總表賬務(wù)處理程序的評(píng)價(jià) ..............................................................................206 模塊四　匯總記賬憑證賬務(wù)處理程序 ..........................................................................................206 8.4.1　匯總記賬憑證賬務(wù)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(wù)處理程序應(yīng)用舉例 ......................................................................209 8.4.4　匯總記賬憑證賬務(wù)處理程序的評(píng)價(jià) ..........................................................................210 項(xiàng)目小結(jié) ..............................................................................................................................211 實(shí)踐活動(dòng) ..............................................................................................................................212 附錄A　活動(dòng)評(píng)價(jià)表 ..............................................................................................................214