前言
第一部分 會計基礎(chǔ)知識練習(xí)
練習(xí)一 總論............................................................................................................................................................2
練習(xí)二 會計要素與會計等式................................................................................................................................8
練習(xí)三 賬戶與復(fù)式記賬.......................................................................................................................................14
練習(xí)四 企業(yè)主要經(jīng)濟(jì)業(yè)務(wù)的核算.......................................................................................................................33
練習(xí)五 會計憑證...................................................................................................................................................48
練習(xí)六 會計賬簿...................................................................................................................................................61
練習(xí)七 財產(chǎn)清查...................................................................................................................................................76
練習(xí)八 財務(wù)會計報告...........................................................................................................................................85
練習(xí)九 會計賬務(wù)處理程序...................................................................................................................................94
練習(xí)十 會計檔案..................................................................................................................................................104
第二部分 會計模擬實訓(xùn)
實訓(xùn)一 財會數(shù)字書寫..........................................................................................................................................109
實訓(xùn)二 經(jīng)濟(jì)業(yè)務(wù)的發(fā)生對會計等式的影響......................................................................................................114
實訓(xùn)三 借貸記賬法..............................................................................................................................................116
實訓(xùn)四 填制原始憑證..........................................................................................................................................118
實訓(xùn)五 審核原始憑證..........................................................................................................................................123
實訓(xùn)六 填制與審核記賬憑證..............................................................................................................................126
實訓(xùn)七 登記會計賬簿..........................................................................................................................................147
實訓(xùn)八 財產(chǎn)清查..................................................................................................................................................154
實訓(xùn)九 編制會計報表..........................................................................................................................................157
實訓(xùn)十 會計憑證裝訂..........................................................................................................................................169
實訓(xùn)十一 基礎(chǔ)會計模擬綜合實訓(xùn)......................................................................................................................171
綜合實訓(xùn)經(jīng)濟(jì)業(yè)務(wù)原始憑證..................................................................................................................................179
參考文獻(xiàn)..................................................................................................................................................................217