项目一　会计概述..........................................................................................................................1 模块一　会计的含义.....................................................................................................................1 1.1.1　会计的概念 ......................................................................................................................2 1.1.2　会计的职能 ......................................................................................................................3 1.1.3　会计的特征 ......................................................................................................................4 模块二　会计基本假设与会计基础...................................................................................................5 1.2.1　会计基本假设 ..................................................................................................................6 1.2.2　会计基础 ..........................................................................................................................7 模块三　会计对象、目标与会计要素 ..............................................................................................8 1.3.1　会计对象 ..........................................................................................................................8 1.3.2　会计目标 ..........................................................................................................................9 1.3.3　会计要素 ..........................................................................................................................9 模块四　会计核算的方法、内容与基本要求 ..............................................................................15 1.4.1　会计核算方法 ................................................................................................................15 1.4.2　会计核算内容 ................................................................................................................17 1.4.3　会计核算基本要求 ........................................................................................................18 模块五　会计信息的使用者与质量要求 .......................................................................................19 1.5.1　会计信息的使用者 ........................................................................................................19 1.5.2　会计信息的质量要求 ....................................................................................................19 项目小结 ........................................................................................................................................22 实践活动 ........................................................................................................................................22 项目二　账户与复式记账 ................................................................................................................25 模块一　会计科目 ................................................................................................................................25 2.1.1　会计科目的概念 ............................................................................................................26 2.1.2　会计科目的分类 ............................................................................................................26 2.1.3　会计科目的设置 ............................................................................................................28 模块二　账户............................................................................................................................29 2.2.1　账户的概念与分类 ........................................................................................................30 2.2.2　账户与会计科目的关系 ................................................................................................30 2.2.3　账户的功能与结构 ........................................................................................................31 模块三　复式记账原理 ...