本教材模拟了一个制造企业的会计核算流程,将其某一期间的经济业务移植于本教材,对其全部核算资料进行加工、整理。按照《基础会计实训》课程体系的要求,我们设置了单项篇和综合篇两大模块。本教材的单项篇模块具体包括“实训目的”“实训指导”“实训资料”“实训要求”等内容。本教材按照会计循环的流程,以会计实训案例为依托,直观地再现了一系列典型的企业会计业务,使参加实训的学生在模拟的环境下接受严格的训练,熟悉日常会计业务处理流程,掌握分析原始凭证、选择记账凭证以及正确编制会计分录、完成复式记账与过账的操作技巧,熟悉定期进行试算平衡与期末结账等方法,完成期末主要财务报表的编制等任务,从而提高会计专业学生的记账、算账、报账和用账的实际操作能力。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Paperback. Pub Date: 2019-10-01 Pages: 340 Language: Chinese Publisher: Lixin Accounting Publishing House Basic Accounting Training simulates the accounting process of a manufacturing company. and transplants its economic business during a certain period to Basic Accounting Accounting Training. processing and sorting out all its accounting data.?In accordance with the requirements of the Basic Accounting Training course system. we have set up two major modules. a single article and a comprehe. Seller Inventory # NV013823