基礎會計

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