每天30分，學(xué)點(diǎn)會(huì)計(jì)

第一章
先知先覺(jué)抓重點(diǎn)——認(rèn)識(shí)會(huì)計(jì)工作...........001
會(huì)計(jì)的概述.........................................002
◎會(huì)計(jì)的概念............................002
◎會(huì)計(jì)對(duì)象與目標(biāo)....................005
◎會(huì)計(jì)基本職能........................006
會(huì)計(jì)崗位的設(shè)置.................................008
◎會(huì)計(jì)崗位類(lèi)別........................008
◎會(huì)計(jì)崗位設(shè)置原則................010
◎會(huì)計(jì)與出納的區(qū)別................011
◎會(huì)計(jì)電算化崗位設(shè)置............011
會(huì)計(jì)工作的組織.................................012
◎組織會(huì)計(jì)工作的意義............012
◎會(huì)計(jì)工作的組織方式............013
第二章
練好入門(mén)基本功——會(huì)計(jì)核算基礎(chǔ)知識(shí)...015
會(huì)計(jì)的核算內(nèi)容.................................016
◎會(huì)計(jì)核算前提........................016
◎會(huì)計(jì)核算的內(nèi)容....................018
◎會(huì)計(jì)核算的要求....................020
◎會(huì)計(jì)核算方法........................022
◎會(huì)計(jì)信息質(zhì)量要求................024
會(huì)計(jì)要素與會(huì)計(jì)分錄.........................026
◎會(huì)計(jì)要素................................026
◎會(huì)計(jì)分錄................................032
常用的會(huì)計(jì)科目與賬戶(hù).....................033
◎會(huì)計(jì)科目................................033
◎會(huì)計(jì)賬戶(hù)................................035
會(huì)計(jì)等式與借貸記賬法.....................038
◎會(huì)計(jì)等式................................038
◎借貸記賬法............................043
第三章
同心協(xié)力理憑證——處理會(huì)計(jì)憑證...........047
原始憑證的處理.................................048
◎原始憑證的分類(lèi)....................048
◎原始憑證的內(nèi)容 ...................048
◎原始憑證的編制 ...................051
◎原始憑證的審核 ...................052
記賬憑證的處理 ................................054
◎記賬憑證的分類(lèi) ...................054
◎記賬憑證的內(nèi)容 ...................055
◎記賬憑證的填制 ...................057
◎記賬憑證的審核 ...................059
會(huì)計(jì)憑證的傳遞和保管 ...................060
◎會(huì)計(jì)憑證的傳遞 ...................060
◎會(huì)計(jì)憑證的保管 ...................061
◎會(huì)計(jì)憑證的銷(xiāo)毀 ...................063
第四章
認(rèn)真仔細(xì)是關(guān)鍵——登記會(huì)計(jì)賬簿...........065
會(huì)計(jì)賬簿的概述.................................066
◎會(huì)計(jì)賬簿的分類(lèi)....................066
◎賬簿的設(shè)置原則....................068
會(huì)計(jì)賬簿的登記.................................069
◎現(xiàn)金日記賬的登記................069
◎銀行存款日記賬的登記........072
◎總賬的登記............................073
◎明細(xì)賬的登記........................075
賬簿的保管和更換.............................082
◎會(huì)計(jì)賬簿的更換....................082
◎會(huì)計(jì)賬簿的保管....................083
◎會(huì)計(jì)賬簿的銷(xiāo)毀....................085
對(duì)賬的內(nèi)容和方法.............................086
◎賬證核對(duì)................................086
◎賬賬核對(duì)................................087
◎賬實(shí)核對(duì)................................087
◎賬表核對(duì)................................088
結(jié)賬的步驟和方法.............................089
◎結(jié)賬的程序和內(nèi)容................089
◎結(jié)賬的方法............................090
錯(cuò)賬查找與更正方法.........................091
◎錯(cuò)賬查找方法........................091
◎錯(cuò)賬更正方法........................094
賬項(xiàng)調(diào)整和財(cái)產(chǎn)清查.........................099
◎賬項(xiàng)調(diào)整................................099
◎財(cái)產(chǎn)清查................................103
第五章
精打細(xì)算樣樣通——企業(yè)經(jīng)濟(jì)業(yè)務(wù)核算...111
資金籌集過(guò)程的業(yè)務(wù)核算.................112
◎企業(yè)籌集資金業(yè)務(wù)核算的內(nèi)容112
◎投入資本的核算....................114
◎短期借款的核算....................118
◎長(zhǎng)期借款的核算....................122
采購(gòu)供應(yīng)的業(yè)務(wù)核算.........................127
◎取得固定資產(chǎn)的核算............127
◎取得無(wú)形資產(chǎn)的核算............133
◎購(gòu)入存貨的核算....................137
生產(chǎn)過(guò)程的業(yè)務(wù)核算.........................143
◎材料費(fèi)用的核算....................143
◎職工薪酬的核算....................162
◎固定資產(chǎn)折舊的核算............169
◎制造費(fèi)用的核算....................173
◎完工產(chǎn)品的核算....................177
銷(xiāo)售過(guò)程的業(yè)務(wù)核算.........................183
◎商品銷(xiāo)售收入的核算............183
◎提供勞務(wù)收入的核算............188
◎其他業(yè)務(wù)收入的核算............193
◎營(yíng)業(yè)成本和應(yīng)交稅金的核算196
利潤(rùn)的分配核算.................................197
◎企業(yè)利潤(rùn)構(gòu)成........................198
◎期間費(fèi)用的核算....................199
◎資產(chǎn)減值的核算....................208
◎投資收益的核算....................212
◎營(yíng)業(yè)外收支的核算................215
◎所得稅費(fèi)用的核算................221
◎利潤(rùn)分配的核算....................226
◎年末凈利潤(rùn)結(jié)轉(zhuǎn)的核算........232
第六章
精益求精做報(bào)表——編制會(huì)計(jì)報(bào)表...........239
會(huì)計(jì)報(bào)表的概述.................................240
◎會(huì)計(jì)報(bào)表的結(jié)構(gòu)....................240
◎會(huì)計(jì)報(bào)表的編制要求............241
資產(chǎn)負(fù)債表的編制.............................243
◎資產(chǎn)負(fù)債表的結(jié)構(gòu)................243
◎資產(chǎn)負(fù)債表的編制................247
利潤(rùn)表的編制和分析.........................250
◎利潤(rùn)表的概述........................250
◎利潤(rùn)表的編制方法................253
現(xiàn)金流量表的編制.............................257
◎現(xiàn)金流量表的概述...............257
◎現(xiàn)金流量表的編制...............260
所有者權(quán)益變動(dòng)表的編制.................263
◎所有者權(quán)益變動(dòng)表的概述....263
◎所有者權(quán)益表的編制............265
財(cái)務(wù)報(bào)表附注的編制.........................266
◎財(cái)務(wù)報(bào)表附注的概述............266
◎財(cái)務(wù)報(bào)表附注的編制............269
參考文獻(xiàn).............................................270