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 ........................................................................................................................32
2.3.1　会计基本等式 ................................................................................................................32
2.3.2　经济业务的发生对会计基本等式的影响 ....................................................................34
VI
2.3.3　记账方法 ........................................................................................................................36
模块四　借贷记账法.............................................................................................................................37
2.4.1　借贷记账法的理论基础 ................................................................................................37
2.4.2　借贷记账法的记账符号 ................................................................................................38
2.4.3　借贷记账法的账户结构 ................................................................................................38
2.4.4　借贷记账法的记账规则与会计分录 ............................................................................40
2.4.5　借贷记账法的试算平衡 ................................................................................................45
项目小结 .................................................................................................................................47
实践活动 .................................................................................................................................47
项目三　主要经济业务的账务处理.................................................................................................50
模块一　资金筹集业务的账务处理.................................................................................................50
3.1.1　资金筹集方式 ................................................................................................................51
3.1.2　账户设置 ........................................................................................................................51
3.1.3　账务处理 ........................................................................................................................52
模块二　固定资产业务的账务处理.................................................................................................53
3.2.1　固定资产概述 ................................................................................................................53
3.2.2　固定资产折旧 ................................................................................................................53
3.2.3　账户设置 ........................................................................................................................54
3.2.4　账务处理 ........................................................................................................................56
模块三　材料采购业务的账务处理.................................................................................................57
3.3.1　材料采购成本 ................................................................................................................57
3.3.2　账户设置 ........................................................................................................................58
3.3.3　账务处理 ........................................................................................................................59
模块四　生产业务的账务处理 ..........................................................................................................62
3.4.1　生产费用的构成 ............................................................................................................62
3.4.2　账户设置 ........................................................................................................................62
3.4.3　账务处理 ........................................................................................................................64
模块五　销售业务的账务处理 ..........................................................................................................69
3.5.1　商品销售收入的确认与计量 ........................................................................................69
3.5.2　账户设置 ........................................................................................................................70
3.5.3　账务处理 ........................................................................................................................71
模块六　利润形成与分配业务的账务处理...................................................................................74
3.6.1　利润的形成与分配 ........................................................................................................74
3.6.2　账户设置 ........................................................................................................................75
3.6.3　账务处理 ........................................................................................................................78
模块七　资金退出业务的账务处理.................................................................................................81
3.7.1　资金退出概述 ................................................................................................................81
3.7.2　账户设置 ........................................................................................................................81
3.7.3　账务处理 ........................................................................................................................82
项目小结 ...................................................................................................................................................83
实践活动 ....................................................................................................................................84
项目四　会计凭证 ..........................................................................................................................86
模块一　会计凭证概述 ........................................................................................................................86
4.1.1　会计凭证的概念 ............................................................................................................86
4.1.2　会计凭证的作用 ............................................................................................................87
4.1.3　会计凭证的种类 ............................................................................................................87
模块二　原始凭证 ................................................................................................................................88
4.2.1　原始凭证的概念 ............................................................................................................88
4.2.2　原始凭证的种类 ............................................................................................................88
4.2.3　原始凭证的基本内容 ....................................................................................................92
4.2.4　原始凭证的填制要求 ....................................................................................................93
4.2.5　原始凭证的审核 ............................................................................................................94
4.2.6　原始凭证的填制实例 ....................................................................................................95
模块三　记账凭证 ..................................................................................................................100
4.3.1　记账凭证的概念 ..........................................................................................................101
4.3.2　记账凭证的种类 ..........................................................................................................101
4.3.3　记账凭证的基本内容 ..................................................................................................104
4.3.4　记账凭证的填制要求 ..................................................................................................104
4.3.5　记账凭证的审核 ..........................................................................................................109
模块四　会计凭证的传递与保管 ...................................................................................................110
4.4.1　会计凭证的传递 ..........................................................................................................110
4.4.2　会计凭证的保管 .......................................................................................................... 111
项目小结 ...................................................................................................................................114
实践活动 ....................................................................................................................................115
项目五　会计账簿 .......................................................................................................................117
模块一　会计账簿概述 ......................................................................................................................117
5.1.1　会计账簿的含义 ..........................................................................................................118
5.1.2　会计账簿的基本内容 ..................................................................................................119
5.1.3　会计账簿的种类 ..........................................................................................................119
模块二　会计账簿的设置与登记 ...................................................................................................122
5.2.1　会计账簿的启用与登记要求 ......................................................................................122
5.2.2　日记账的设置与登记 ..................................................................................................125
5.2.3　明细账的设置与登记 ..................................................................................................127
5.2.4　总账的设置与登记 ......................................................................................................131
5.2.5　总账与明细账的平行登记 ..........................................................................................132
模块三　错账的查找与更正方法 ...................................................................................................137
5.3.1　错账的查找方法 ..........................................................................................................137
5.3.2　错账的更正方法 ..........................................................................................................139
模块四　对账与结账...........................................................................................................................143
5.4.1　对账 ..............................................................................................................................143
5.4.2　结账 ..............................................................................................................................145
模块五　会计账簿的更换与保管 ...................................................................................................146
5.5.1　会计账簿的更换 ..........................................................................................................147
5.5.2　会计账簿的保管 ..........................................................................................................147
项目小结 ....................................................................................................................................148
实践活动 ...................................................................................................................................148
项目六　财产清查 ......................................................................................................................151
模块一　财产清查概述 ......................................................................................................................151
6.1.1　财产清查的概念、意义与范围 ..................................................................................152
6.1.2　财产清查的种类 ..........................................................................................................153
6.1.3　财产清查的一般程序 ..................................................................................................154
模块二　财产清查的方法 .................................................................................................................154
6.2.1　货币资金的清查方法 ..................................................................................................155
6.2.2　实物资产的清查方法 ..................................................................................................157
6.2.3　往来款项的清查方法 ..................................................................................................158
模块三　财产清查结果的处理 ........................................................................................................159
6.3.1　财产清查结果处理的要求 ..........................................................................................159
6.3.2　财产清查结果处理的步骤 ..........................................................................................159
6.3.3 “待处理财产损益”账户的设置 .................................................................................160
6.3.4　财产清查结果的账务处理 ..........................................................................................160
项目小结 ...............................................................................................................................163
实践活动 ...............................................................................................................................164
项目七　财务报表 .................................................................................................................165
模块一　财务报表概述 ......................................................................................................................165
7.1.1　财务报表的概念与分类 ..............................................................................................166
7.1.2　财务报表编制的基本要求 ..........................................................................................168
7.1.3　财务报表编制前的准备工作 ......................................................................................169
模块二　资产负债表...........................................................................................................................170
7.2.1　资产负债表的概念与作用 ..........................................................................................170
7.2.2　资产负债表的列示要求与一般格式 ..........................................................................170
7.2.3　资产负债表编制的基本方法 ......................................................................................172
7.2.4　资产负债表编制举例 ..................................................................................................174
模块三　利润表 .....................................................................................................................176
7.3.1　利润表的概念与作用 ..................................................................................................177
7.3.2　利润表的列示要求与一般格式 ..................................................................................177
7.3.3　利润表编制的基本方法 ..............................................................................................178
7.3.4　利润表编制举例 ..........................................................................................................179
项目小结 ....................................................................................................................................181
实践活动 .....................................................................................................................................182
项目八　账务处理程序 .................................................................................................................184
模块一　账务处理程序概述.............................................................................................................184
8.1.1　账务处理程序的概念与意义 ......................................................................................184
8.1.2　账务处理程序的种类 ..................................................................................................185
8.1.3　选择账务处理程序的基本要求 ..................................................................................185
模块二　记账凭证账务处理程序 ...................................................................................................186
8.2.1　记账凭证账务处理程序的一般步骤 ..........................................................................186
8.2.2　记账凭证账务处理程序应用举例 ..............................................................................187
8.2.3　记账凭证账务处理程序的评价 ..................................................................................201
模块三　科目汇总表账务处理程序...............................................................................................201
8.3.1　科目汇总表账务处理程序的一般步骤 ......................................................................202
8.3.2　科目汇总表的编制方法 ..............................................................................................202
8.3.3　科目汇总表账务处理程序应用举例 ..........................................................................203
8.3.4　科目汇总表账务处理程序的评价 ..............................................................................206
模块四　汇总记账凭证账务处理程序 ..........................................................................................206
8.4.1　汇总记账凭证账务处理程序的一般步骤 ..................................................................206
8.4.2　汇总记账凭证的编制方法 ..........................................................................................207
8.4.3　汇总记账凭证账务处理程序应用举例 ......................................................................209
8.4.4　汇总记账凭证账务处理程序的评价 ..........................................................................210
项目小结 ..............................................................................................................................211
实践活动 ..............................................................................................................................212
附录A　活动评价表 ..............................................................................................................214