基礎(chǔ)會計

前 言
項目一 認知會計 .................................................................................................................................................1
任務(wù)1 認知會計基礎(chǔ)知識 ...................................................................................................................................1
任務(wù)2 認知會計職業(yè) ...........................................................................................................................................9
任務(wù)3 認知會計法律規(guī)范體系 ..........................................................................................................................14
任務(wù)4 確認會計核算對象 .................................................................................................................................18
任務(wù)5 認知會計要素歸屬 .................................................................................................................................21
任務(wù)6 認知會計等式 .........................................................................................................................................29
項目二 會計科目和賬戶設(shè)置 .........................................................................................................................35
任務(wù)1 認知會計科目 .........................................................................................................................................35
任務(wù)2 認知會計賬戶 .........................................................................................................................................40
任務(wù)3 認知復式記賬原理 .................................................................................................................................45
項目三 應用借貸記賬法 .................................................................................................................................54
任務(wù)1 核算資金籌集業(yè)務(wù) .................................................................................................................................54
任務(wù)2 核算供應過程業(yè)務(wù) .................................................................................................................................64
任務(wù)3 核算產(chǎn)品生產(chǎn)業(yè)務(wù) .................................................................................................................................84
任務(wù)4 核算產(chǎn)品銷售業(yè)務(wù) .................................................................................................................................92
任務(wù)5 核算財務(wù)成果形成及分配業(yè)務(wù) ............................................................................................................103
任務(wù)6 核算資金退出業(yè)務(wù) ...............................................................................................................................114
項目四 填制與審核會計憑證 .......................................................................................................................119
任務(wù)1 填制與審核原始憑證 ............................................................................................................................119
任務(wù)2 填制與審核記賬憑證 ............................................................................................................................127
任務(wù)3 傳遞和保管會計憑證 ............................................................................................................................133
項目五 登記會計賬簿 ....................................................................................................................................138
任務(wù)1 認知會計賬簿 .......................................................................................................................................138
任務(wù)2 認知會計賬簿登記方法 ........................................................................................................................143
任務(wù)3 更正錯賬 ...............................................................................................................................................155
任務(wù)4 對賬和結(jié)賬 ..............