本書共六章，內(nèi)容包括：總論；會(huì)計(jì)對(duì)象、會(huì)計(jì)要素和會(huì)計(jì)等式；會(huì)計(jì)科目、會(huì)計(jì)賬戶和復(fù)式記賬；會(huì)計(jì)憑證和主要經(jīng)濟(jì)業(yè)務(wù)的核算；會(huì)計(jì)賬簿、賬務(wù)處理程序和財(cái)產(chǎn)清查；會(huì)計(jì)報(bào)表。