本书结构导图..................................................................................................................................1
项目一　认知会计..........................................................................................................................2
任务一　认知小企业 .................................................................................................................3
任务二　认知会计工作 .............................................................................................................7
项目总结 ...................................................................................................................................11
技能训练 ...................................................................................................................................12
项目二　认知和填制原始凭证....................................................................................................14
任务一　书写会计数字 ...........................................................................................................15
任务二　认知原始凭证 ...........................................................................................................17
任务三　填制原始凭证 ...........................................................................................................20
项目总结 ...................................................................................................................................36
技能训练 ...................................................................................................................................37
项目三　认知会计记账原理........................................................................................................40
任务一　认知会计核算前提与基础 .......................................................................................41
任务二　认知会计要素 ...........................................................................................................44
任务三　认知会计科目与会计账户 .......................................................................................52
任务四　认知借贷记账法 .......................................................................................................55
项目总结 ...................................................................................................................................63
技能训练 ...................................................................................................................................64
项目四　认知和填制记账凭证....................................................................................................67
任务一　认知记账凭证 ...........................................................................................................68
任务二　填制筹资业务记账凭证 ...........................................................................................74
任务三　填制采购业务记账凭证 ...........................................................................................83
任务四　填制生产业务记账凭证 ...........................................................................................94
任务五　填制销售业务记账凭证 .........................................................................................102
任务六　填制利润及其分配业务记账凭证 .........................................................................110
任务七　审核记账凭证和编制科目汇总表 .........................................................................121
项目总结 .................................................................................................................................123
技能训练 .................................................................................................................................125
项目五　认知和登记会计账簿..................................................................................................127
任务一　认知会计账簿 .........................................................................................................129
任务二　登记会计账簿 .........................................................................................................133
任务三　财产清查 .................................................................................................................144
任务四　对账与结账 .............................................................................................................153
项目总结 .................................................................................................................................161
技能训练 .................................................................................................................................162
项目六　认知和编制财务报表..................................................................................................164
任务一　认知财务报表 .........................................................................................................165
任务二　编制资产负债表 .....................................................................................................167
任务三　编制利润表 .............................................................................................................171
任务四　编制现金流量表 .....................................................................................................174
项目总结 .................................................................................................................................177
技能训练 .................................................................................................................................178
项目七　认知会计核算程序与要求..........................................................................................182
任务一　认知会计核算程序 .................................................................................................183
任务二　认知会计核算要求 .................................................................................................195
项目总结 .................................................................................................................................196
技能训练 .................................................................................................................................197
项目八　会计资料的整理与保管..............................................................................................199
任务一　会计资料的整理 .....................................................................................................200
任务二　会计资料的保管 .....................................................................................................203
项目总结 .................................................................................................................................205
技能训练 .................................................................................................................................205
项目九　综合技能训练..............................................................................................................207
任务一　综合技能训练一 .....................................................................................................207
任务二　综合技能训练二 .....................................................................................................220
参考文献......................................................................................................................................232