每天30分，學點會計

第一章
先知先覺抓重點——認識會計工作...........001
會計的概述.........................................002
◎會計的概念............................002
◎會計對象與目標....................005
◎會計基本職能........................006
會計崗位的設置.................................008
◎會計崗位類別........................008
◎會計崗位設置原則................010
◎會計與出納的區(qū)別................011
◎會計電算化崗位設置............011
會計工作的組織.................................012
◎組織會計工作的意義............012
◎會計工作的組織方式............013
第二章
練好入門基本功——會計核算基礎知識...015
會計的核算內(nèi)容.................................016
◎會計核算前提........................016
◎會計核算的內(nèi)容....................018
◎會計核算的要求....................020
◎會計核算方法........................022
◎會計信息質量要求................024
會計要素與會計分錄.........................026
◎會計要素................................026
◎會計分錄................................032
常用的會計科目與賬戶.....................033
◎會計科目................................033
◎會計賬戶................................035
會計等式與借貸記賬法.....................038
◎會計等式................................038
◎借貸記賬法............................043
第三章
同心協(xié)力理憑證——處理會計憑證...........047
原始憑證的處理.................................048
◎原始憑證的分類....................048
◎原始憑證的內(nèi)容 ...................048
◎原始憑證的編制 ...................051
◎原始憑證的審核 ...................052
記賬憑證的處理 ................................054
◎記賬憑證的分類 ...................054
◎記賬憑證的內(nèi)容 ...................055
◎記賬憑證的填制 ...................057
◎記賬憑證的審核 ...................059
會計憑證的傳遞和保管 ...................060
◎會計憑證的傳遞 ...................060
◎會計憑證的保管 ...................061
◎會計憑證的銷毀 ...................063
第四章
認真仔細是關鍵——登記會計賬簿...........065
會計賬簿的概述.................................066
◎會計賬簿的分類....................066
◎賬簿的設置原則....................068
會計賬簿的登記.................................069
◎現(xiàn)金日記賬的登記................069
◎銀行存款日記賬的登記........072
◎總賬的登記............................073
◎明細賬的登記........................075
賬簿的保管和更換.............................082
◎會計賬簿的更換....................082
◎會計賬簿的保管....................083
◎會計賬簿的銷毀....................085
對賬的內(nèi)容和方法.............................086
◎賬證核對................................086
◎賬賬核對................................087
◎賬實核對................................087
◎賬表核對................................088
結賬的步驟和方法.............................089
◎結賬的程序和內(nèi)容................089
◎結賬的方法............................090
錯賬查找與更正方法.........................091
◎錯賬查找方法........................091
◎錯賬更正方法........................094
賬項調(diào)整和財產(chǎn)清查.........................099
◎賬項調(diào)整................................099
◎財產(chǎn)清查................................103
第五章
精打細算樣樣通——企業(yè)經(jīng)濟業(yè)務核算...111
資金籌集過程的業(yè)務核算.................112
◎企業(yè)籌集資金業(yè)務核算的內(nèi)容112
◎投入資本的核算....................114
◎短期借款的核算....................118
◎長期借款的核算....................122
采購供應的業(yè)務核算.........................127
◎取得固定資產(chǎn)的核算............127
◎取得無形資產(chǎn)的核算............133
◎購入存貨的核算....................137
生產(chǎn)過程的業(yè)務核算.........................143
◎材料費用的核算....................143
◎職工薪酬的核算....................162
◎固定資產(chǎn)折舊的核算............169
◎制造費用的核算....................173
◎完工產(chǎn)品的核算....................177
銷售過程的業(yè)務核算.........................183
◎商品銷售收入的核算............183
◎提供勞務收入的核算............188
◎其他業(yè)務收入的核算............193
◎營業(yè)成本和應交稅金的核算196
利潤的分配核算.................................197
◎企業(yè)利潤構成........................198
◎期間費用的核算....................199
◎資產(chǎn)減值的核算....................208
◎投資收益的核算....................212
◎營業(yè)外收支的核算................215
◎所得稅費用的核算................221
◎利潤分配的核算....................226
◎年末凈利潤結轉的核算........232
第六章
精益求精做報表——編制會計報表...........239
會計報表的概述.................................240
◎會計報表的結構....................240
◎會計報表的編制要求............241
資產(chǎn)負債表的編制.............................243
◎資產(chǎn)負債表的結構................243
◎資產(chǎn)負債表的編制................247
利潤表的編制和分析.........................250
◎利潤表的概述........................250
◎利潤表的編制方法................253
現(xiàn)金流量表的編制.............................257
◎現(xiàn)金流量表的概述...............257
◎現(xiàn)金流量表的編制...............260
所有者權益變動表的編制.................263
◎所有者權益變動表的概述....263
◎所有者權益表的編制............265
財務報表附注的編制.........................266
◎財務報表附注的概述............266
◎財務報表附注的編制............269
參考文獻.............................................270