第1 章 总论 ······································································································· 1
1.1 会计的含义和会计职能 ········································································· 1
1.2 会计对象和会计信息使用者 ································································ 5
1.3 我国会计规范体系······································································· 8
1.4 会计的基本假设和会计信息质量要求 ·················································· 13
思考与练习 ·································································································· 19
第2 章 会计要素和会计等式 ·················································································· 20
2.1 企业会计报表 ····················································································· 20
2.2 会计要素 ··························································································· 22
2.3 会计等式 ··················································································· 26
思考与练习 ······················································································ 30
第3 章 会计科目和会计账户 ········································································ 31
3.1 会计科目 ·························································································· 31
3.2 会计账户的结构 ·········································································· 35
3.3 会计账户的分类 ··································································· 38
思考与练习 ································································································ 49
第4 章 复式记账原理 ··············································································· 50
4.1 复式记账的演变和分类 ································································ 51
4.2 借贷记账法 ·············································································· 53
4.3 试算平衡 ················································································· 56
4.4 借贷记账法的应用举例 ································································ 57
思考与练习 ····························································································· 64
第5 章 会计处理方法 ··················································································· 65
5.1 会计处理的步骤和基础 ································································· 65
5.2 会计确认 ··················································································· 68
5.3 会计计量 ························································································ 72
5.4 会计记录 ·················································································· 74
5.5 会计报告 ························································································· 76
5.6 会计循环 ·························································································· 78
思考与练习 ······························································································ 79
第6 章 工业企业的会计实务 ············································································ 81
6.1 筹集资金的会计处理 ·············································································· 81
6.2 采购物资的会计处理 ······································································· 90
6.3 生产产品的会计处理 ·········································································· 95
6.4 生产成本的计算 ··············································································· 102
6.5 销售产品的会计处理 ·············································································· 107
6.6 其他经营活动的会计处理 ····························································· 111
6.7 利润的形成与分配的会计处理 ···························································· 114
思考与练习 ···················································································· 120
第7 章 会计凭证 ··························································································· 122
7.1 会计凭证的意义和分类 ······································································· 122
7.2 原始凭证 ···························································································· 124
7.3 记账凭证 ························································································ 132
7.4 会计凭证的传递和保管 ································································ 142
思考与练习 ····························································································· 144
第8 章 会计账簿 ························································································ 145
8.1 会计账簿的意义和分类 ·································································· 145
8.2 会计账簿的设置 ··············································································· 148
8.3 会计账簿的格式与登记方法 ························································ 150
8.4 登账规则和平行登记 ········································································· 155
8.5 对账和结账 ··········································································· 163
8.6 会计账簿的更换和保管 ······························································ 169
思考与练习 ······················································································· 170
第9 章 财产清查 ······························································································· 172
9.1 财产清产的意义和分类 ·························································· 172
9.2 财产清查的方法 ··········································································· 176
9.3 财产清查结果的会计处理 ···························································· 179
9.4 财产清查的会计实务举例 ····················································· 180
思考与练习 ················································································ 185
第10 章 会计处理程序 ············································································· 186
10.1 会计处理程序的意义和分类 ···························································· 186
10.2 记账凭证会计处理程序 ······································································· 187
10.3 科目汇总表会计处理程序 ······························································· 188
10.4 汇总记账凭证会计处理程序 ······························································· 190
10.5 日记总账会计处理程序 ··································································· 193
10.6 多栏式日记账会计处理程序 ······························································ 194
思考与练习 ································································································ 195
附录 科目汇总表会计处理程序实务举例 ······························································ 196
第11 章 财务报表································································· 216
11.1 财务报表的意义、分类和编制要求 ······················································· 216
11.2 资产负债表 ····························································································· 221
11.3 利润表 ································································································· 224
11.4 现金流量表 ···················································································· 229
11.5 所有者权益变动表 ············································································ 235
思考与练习 ································································································· 239
参考文献 ························· 240