Paperback. Pub Date :2012-09-01 Pages: 228 Language: Chinese Publisher: Beijing Normal Basic information Title : Fundamentals of Accounting List Price: 22 yuan Author : Jin Bingshun ed Press: Beijing Normal University Publication Date :2012-9-1ISBN : 9787303153312 word Count : 250000 Pages: 228 Edition: 1 Binding: Paperback Folio: 16 weight: editor's Summary basic Accounting includes accounting elements and accounting accounts. double-entry bookkeeping . business major economic business accou.

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Bibliographic Details

Title: Basic Accounting (J2)(Chinese Edition)
Publisher: ?????????
Publication Date: 2012
Language: English
ISBN 10: 7303153314
ISBN 13: 9787303153312
Binding: paperback
Condition: New

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Synopsis

《基础会计》包括会计要素与会计账户、复式记账、企业主要经济业务的核算、账户的分类、会计凭证、会计账簿、财产清查、财务报表、会计工作组织等十一章内容。第一章绪论第一节会计的基本含义第二节会计的对象和职能第三节会计核算的基本前提和会计信息质量要求第四节会计目标与会计核算方法第二章会计要素与会计账户第一节会计要素第二节会计等式第三节会计科目与账户第三章复式记账第一节复式记账的原理第二节借贷记账法第四章企业主要经济业务的核算第一节资金筹集业务的核算第二节采购供应业务的核算第三节产品生产业务的核算第四节产品销售业务的核算第五节财务成果业务的核算第五章账户的分类第一节按经济内容分类第二节按用途和结构分类第六章会计凭证第一节会计凭证的含义与种类第二节原始凭证第三节记账凭证第四节会计凭证的传递与保管第七章会计账簿第一节会计账簿的作用及种类第二节会计账簿的设置和登记第三节会计账簿登记的规则第四节会计账簿的对账和结账第五节会计账簿的更换和保管第八章会计核算程序第一节会计核算程序的意义和种类第二节记账凭证会计核算程序第三节科目汇总表账务处理程序第四节汇总记账凭证会计核算程序第九章财产清查第一节财产清查的意义和种类第二节财产清查的方法第三节财产清查结果的账务处理第十章财务报表第一节财务报表的作用和种类第二节资产负债表第三节利润表第四节现金流量表第十一章会计工作组织第一节组织会计工作的意义和要求第二节会计人员第三节会计法规制度

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