Paperback.Pub Date:2017-01 Pages:260 Language:Chinese Publisher:Southwestern University of Finance and Economics Press Elementary Financial Accounting briefly describes the basic knowledge of the origin and development of accounting. the basic functions of accounting. the objectives of accounting. accounting methods. accounting conventions. accounting principles. accounting elements. classification of accounting elements and the relationship between accounting elements. On this basis. it focu.

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Bibliographic Details

Title: Basic Financial Accounting(Chinese Edition)
Language: English
ISBN 10: 7550428395
ISBN 13: 9787550428393
Binding: paperback
Condition: New

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Synopsis

《初级财务会计学》将会计的产生与发展、会计的基本职能、会计的目标、会计的方法、会计惯例、会计原则、会计要素、会计要素分类及会计要素之间的关系等基本知识进行了简明扼要的讲述。并在此基础上，着重就会计核算方法体系中的账户科目、复式记账及其综合运用，以及会计循环的概念、会计循环中各个环节等进行了重点讲述。第一章导论第一节会计的产生和发展第二节会计职能第三节会计目标第四节会计方法第五节会计假设第六节会计信息质量要求及会计计量属性第二章会计要素第一节会计要素概述第二节静态要素第三节动态要素第四节会计要素之间的关系第三章账户和复式记账第一节设置账户第二节账户与会计科目第三节复式记账第四章会计循环（上）第一节会计循环概述第二节编制会计分录第三节过人分类账第四节试算平衡第五章会计循环（下）第一节调账第二节结账第六章主要经济业务的核算第一节材料采购业务的核算第二节生产业务的核算第三节销售业务的核算第四节利润形成的核算第五节利润分配的核算第六节其他业务的核算第七章账户的分类第一节账户分类的意义第二节账户按经济内容分类第三节账户按用途和结构分类第八章会计凭证第一节会计凭证的意义和分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和保管第九章会计账簿第一节会计账簿的意义和种类第二节序时账簿第三节分类账簿和备查账簿第四节会计账簿登记规则第十章财产清查第一节财产清查概述第二节财产清查的基本方法第三节财产清查结果的财务处理第十一章会计核算形式第一节会计核算形式的意义和种类第二节记账凭证核算形式第三节科目汇总表核算形式第四节汇总记账凭证核算形式第五节多栏式日记账核算形式第六节日记总账核算形式第十二章财务报表第一节财务报表的意义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十三章会计工作组织第一节会计机构和会计人员第二节会计工作管理体制附录参考书目

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