项目 1 会计基本理论 ················································································.1 
任务 1 会计的概念、职能与目标 ·····················································.2
任务 2 会计基本假设、会计基础和 会计计量属性 ······························.5
任务 3 会计信息质量要求 ······························································.9
任务 4 会计核算方法 ··································································.12
基础知识测评 ·············································································.16
岗位能力测评 ·············································································.17
项目 2 会计核算基础知识 ········································································.18 
任务 1 明确会计对象 ··································································.19
任务 2 会计要素 ········································································.22
任务 3 建立会计等式 ··································································.31
任务 4 设置会计科目与开设会计账户 ·············································.37
任务 5 复式记账法与借贷记账法 ···················································.46
基础知识测评 ·············································································.57
岗位能力测评 ·············································································.59
项目 3 填制与审核会计凭证 ·····································································.62 
任务 1 会计凭证的意义和种类 ······················································.63
任务 2 填制与审核原始凭证 ·························································.69
任务 3 记账凭证 ········································································.72
任务 4 传递与保管会计凭证 ·························································.76
基础知识测评 ·············································································.79
岗位能力测评 ·············································································.80
项目 4 借贷记账法的应用 ········································································.82 
任务 1 工业企业的主要经济业务 ···················································.83
任务 2 筹资业务的核算 ·······························································.84
任务 3 供应业务的核算 ·······························································.89
任务 4 生产业务的核算 ·······························································.94
任务 5 销售业务的核算 ······························································.106
任务 6 其他经济业务的核算 ························································.111
任务 7 财务成果的核算 ······························································.116
基础知识测评 ············································································.126
岗位能力测评 ············································································.128
项目 5 设置与登记会计账簿 ····································································.131 
任务 1 会计账簿的意义和种类 ·····················································.132
任务 2 设置与登记会计账簿 ························································.136
任务 3 查找与更正错账 ······························································.142
任务 4 对账和结账 ····································································.149
基础知识测评 ············································································.154
岗位能力测评 ············································································.155
项目 6 财产清查 ···················································································.157 
任务 1 财产清查的种类与准备 ·····················································.158
任务 2 财产清查的方法 ······························································.160
任务 3 财产清查结果的处理 ························································.166
基础知识测评 ············································································.172
岗位能力测评 ············································································.173
项目 7 账务处理程序 ·············································································.175 
任务 1 账务处理程序的意义与种类 ···············································.176
任务 2 记账凭证账务处理程序 ·····················································.177
任务 3 汇总记账凭证账务处理程序 ···············································.183
任务 4 科目汇总表账务处理程序 ··················································.186
基础知识测评 ············································································.189
岗位能力测评 ············································································.191
项目 8 编制财务会计报告 ·······································································.192 
任务 1 财务会计报告的内容 ························································.193
任务 2 编制资产负债表 ······························································.197
任务 3 编制利润表 ····································································.201
任务 4 编制现金流量表 ······························································.205
任务 5 编制所有者权益变动表 ·····················································.209
基础知识测评 ············································································.212
岗位能力测评 ············································································.213
附录 A 综合练习 ···················································································.215