《基础会计实训》本着理论与实践一体化原则,依据“工作过程导向”设计理念,采用项目教学法,以青铜文化为背景,以真实经济业务为任务,分“管中窥豹”和“和盘托出”两部分。“管中窥豹”包括会计数字的书写、原始凭证的填制与审核、记账凭证的填制与审核、账簿的登记、银行存款余额调节表的编制、错账的更正和会计报表的编制;“和盘托出”包括初创与商业企业会计综合实训、后续与工业企业会计综合实训。《基础会计实训》使用了2014年8月起启用的增值税发票票样,突出票据等的真实性、突出经济业务的基础性;并按照2014年新发布的《企业会计准则——财务报表列报》更新了会计报表。《基础会计实训》适用于中职会计专业的基础会计配套实训和会计电算化上机操作,也可用于会计基础培训实账训练。
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paperback. Condition: New. Paperback. Pub Date: 2015-08-01 Pages: 279 Language: Chinese Publisher: China Water Power Press. Basic Accounting Training in a theory and practice the principles of integration. based on work process-oriented design concept. the use of project teaching France. bronze culture as the background to the real economic business for the task. points Benevolence and come clean in two parts. Benevolence includes fill accounting and auditing of digital writing. original documents. fill in and audit ac. Seller Inventory # CX001095
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