本書共十二章，包括總論，會(huì)計(jì)對(duì)象、會(huì)計(jì)要素與會(huì)計(jì)等式，會(huì)計(jì)科目與賬戶，復(fù)式記賬，借貸記賬法的運(yùn)用，會(huì)計(jì)憑證，會(huì)計(jì)賬簿，財(cái)產(chǎn)清查，財(cái)務(wù)報(bào)告，會(huì)計(jì)核算形式，會(huì)計(jì)工作組織和模擬實(shí)訓(xùn)。