基礎會計

本書根據《企業會計準則》和《小企業會計準則》介紹會計基礎理論和基礎方法，共分四部分：第一部分包括第1章到第5章，主要介紹會計的基本理論。第二部分包括第6章，主要介紹企業會計處理的基本方法和實務。第三部分包括第7章和第8章，主要介紹會計憑證和會計賬簿的基本知識。第四部分從第9章到第11章，主要介紹企業財務報告前的準備工作和報告方法。

第1 章 總論 ······································································································· 1

1.1 會計的含義和會計職能 ········································································· 1

1.2 會計對象和會計信息使用者 ································································ 5

1.3 我國會計規範體系······································································· 8

1.4 會計的基本假設和會計信息質量要求 ·················································· 13

思考與練習 ·································································································· 19

第2 章 會計要素和會計等式 ·················································································· 20

2.1 企業會計報表 ····················································································· 20

2.2 會計要素 ··························································································· 22

2.3 會計等式 ··················································································· 26

思考與練習 ······················································································ 30

第3 章 會計科目和會計賬戶 ········································································ 31

3.1 會計科目 ·························································································· 31

3.2 會計賬戶的結構 ·········································································· 35

3.3 會計賬戶的分類 ··································································· 38

思考與練習 ································································································ 49

第4 徠章 複式記賬原理 ··············································································· 50

4.1 複式記賬的演變和分類 ································································ 51

4.2 借貸記賬法 ·············································································· 53

4.3 試算平衡 ················································································· 56

4.4 借貸記賬法的應用舉例 ································································ 57

思考與練習 ····························································································· 64

第5 章 會計處理方法 ··················································································· 65

5.1 會計處理的步驟和基礎 ································································· 65

5.2 會計確認 ··················································································· 68

5.3 會計計量 ························································································ 72

5.4 會計記錄 ·················································································· 74

5.5 會計報告 ························································································· 76

5.6 會計循環 ·························································································· 78

思考與練習 ······························································································ 79

第6 章 工業企業的會計實務 ············································································ 81

6.1 籌集資金的會計處理 ·············································································· 81

6.2 採購物資的會計處理 ······································································· 90

6.3 生產產品的會計處理 ·········································································· 95

6.4 生產成本的計算 ··············································································· 102

6.5 銷售產品的會計處理 ·············································································· 107

6.6 其他經營活動的會計處理 ····························································· 111

6.7 利潤的形成與分配的會計處理 ···························································· 114

思考與練習 ···················································································· 120

第7 章 會計憑證 ··························································································· 122

7.1 會計憑證的意義和分類 ······································································· 122

7.2 原始憑證 ···························································································· 124

7.3 記賬憑證 ························································································ 132

7.4 會計憑證的傳遞和保管 ································································ 142

思考與練習 ····························································································· 144

第8 章 會計賬簿 ························································································ 145

8.1 會計賬簿的意義和分類 ·································································· 145

8.2 會計賬簿的設置 ··············································································· 148

8.3 會計賬簿的格式與登記方法 ························································ 150

8.4 登賬規則和平行登記 ········································································· 155

8.5 對賬和結賬 ··········································································· 163

8.6 會計賬簿的更換和保管 ······························································ 169

思考與練習 ······················································································· 170

第9 章 財產清查 ······························································································· 172

9.1 財產清產的意義和分類 ·························································· 172

9.2 財產清查的方法 ··········································································· 176

9.3 財產清查結果的會計處理 ···························································· 179

9.4 財產清查的會計實務舉例 ····················································· 180

思考與練習 ················································································ 185

第10 章 會計處理程序 ············································································· 186

10.1 會計處理程序的意義和分類 ···························································· 186

10.2 記賬憑證會計處理程序 ······································································· 187

10.3 科目匯總表會計處理程序 ······························································· 188

10.4 匯總記賬憑證會計處理程序 ······························································· 190

10.5 日記總賬會計處理程序 ··································································· 193

10.6 多欄式日記賬會計處理程序 ······························································ 194

思考與練習 ································································································ 195

附錄 科目匯總表會計處理程序實務舉例 ······························································ 196

第11 章 財務報表································································· 216

11.1 財務報表的意義、分類和編製要求 ······················································· 216

11.2 資產負債表 ····························································································· 221

11.3 利潤表 ································································································· 224

11.4 現金流量表 ···················································································· 229

11.5 所有者權益變動表 ············································································ 235

思考與練習 ································································································· 239

參考文獻 ························· 240