Paperback. Pub Date: 2015-08-01 Pages: 362 Language: Chinese Publisher: Higher Education Press. Basic Accounting in accordance with the content and requirements of accounting standards issued in 2006 system. fully embodies the Chinese accounting standards and practices in the field of new changes. drawing on Home and Abroad basic accounting teaching essence. seeks to make the theory and practice linked to a comprehensive introduction to the basic theory of accounting. basic skills and basic a.

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Bibliographic Details

Title: Basic Accounting(Chinese Edition)
ISBN 10: 7040434121
ISBN 13: 9787040434125
Binding: paperback
Condition: New

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《基础会计学》按照我国2006年颁布的会计准则体系的内容和要求，充分体现我国会计规范和实务领域的新变化，同时借鉴中外《基础会计学》教材的精华，力求使理论与实务相联系，全面介绍会计的基本理论、基本操作技能和基本账务处理方法。《基础会计学》首先阐述会计的基本理论，包括会计的含义、会计目标、会计要素、会计等式和会计核算基础等内容。其次，介绍账户和复式记账法，以制造业企业为例，循序渐进地说明会计信息的产生过程，说明筹资业务、供应业务、生产业务、销售业务以及利润形成与分配业务的账务处理，并模拟会计实务，讲解会计凭证、账簿、会计报告和会计核算组织程序等基本操作技能。*后，介绍会计工作组织，包括会计规范、会计职业道德和会计岗位责任制。《基础会计学》是经济管理类专业学生的《基础会计学》教材，也可以作为企业会计人员和希望了解并掌握会计学基础知识人员的学习资料。第一篇会计基本理论第一章绪论学习目标引入案例知识结构图第一节会计的概念、产生与发展第二节会计目标与会计信息使用者第三节会计的职能第四节会计方法第五节会计学科体系的含义与发展要点回顾习题案例分析第二章会计要素与会计核算基础学习目标引入案例知识结构图第一节会计对象与会计要素第二节会计等式第三节会计核算基础要点回顾习题业务训练案例分析……第二篇会计核算基本方法第三篇会计工作组织

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