●項目一  會計概述..........................................................................................................................1模塊一  會計的含義.....................................................................................................................11.1.1  會計的概念 ......................................................................................................................21.1.2  會計的職能 ......................................................................................................................31.1.3  會計的特征 ......................................................................................................................4模塊二  會計基本假設與會計基礎...................................................................................................51.2.1  會計基本假設 ..................................................................................................................61.2.2  會計基礎 ..........................................................................................................................7模塊三  會計對像、目標與會計要素 ..............................................................................................81.3.1  會計對像 ..........................................................................................................................81.3.2  會計目標 ..........................................................................................................................91.3.3  會計要素 ..........................................................................................................................9模塊四  會計核算的方法、內容與基本要求 ..............................................................................151.4.1  會計核算方法 ................................................................................................................151.4.2  會計核算內容 ................................................................................................................171.4.3  會計核算基本要求 ........................................................................................................18模塊五  會計信息的使用者與質量要求 .......................................................................................191.5.1  會計信息的使用者 ........................................................................................................191.5.2  會計信息的質量要求 ....................................................................................................19項目小結 ........................................................................................................................................22實踐活動 ........................................................................................................................................22項目二  賬戶與復式記賬 ................................................................................................................25模塊一  會計科目 ................................................................................................................................252.1.1  會計科目的概念 ............................................................................................................262.1.2  會計科目的分類 ............................................................................................................262.1.3  會計科目的設置 ............................................................................................................28模塊二  賬戶............................................................................................................................292.2.1  賬戶的概念與分類 ........................................................................................................302.2.2  賬戶與會計科目的關繫 ................................................................................................302.2.3  賬戶的功能與結構 ........................................................................................................31模塊三  復式記賬原理 ........................................................................................................................322.3.1  會計基本等式 ................................................................................................................322.3.2  經濟業務的發生對會計基本等式的影響 ....................................................................34VI2.3.3  記賬方法 ........................................................................................................................36模塊四  借貸記賬法.............................................................................................................................372.4.1  借貸記賬法的理論基礎 ................................................................................................372.4.2  借貸記賬法的記賬符號 ................................................................................................382.4.3  借貸記賬法的賬戶結構 ................................................................................................382.4.4  借貸記賬法的記賬規則與會計分錄 ............................................................................402.4.5  借貸記賬法的試算平衡 ................................................................................................45項目小結 .................................................................................................................................47實踐活動 .................................................................................................................................47項目三  主要經濟業務的賬務處理.................................................................................................50模塊一  資金籌集業務的賬務處理.................................................................................................503.1.1  資金籌集方式 ................................................................................................................513.1.2  賬戶設置 ........................................................................................................................513.1.3  賬務處理 ........................................................................................................................52模塊二  固定資產業務的賬務處理.................................................................................................533.2.1  固定資產概述 ................................................................................................................533.2.2  固定資產折舊 ................................................................................................................533.2.3  賬戶設置 ........................................................................................................................543.2.4  賬務處理 ........................................................................................................................56模塊三  材料采購業務的賬務處理.................................................................................................573.3.1  材料采購成本 ................................................................................................................573.3.2  賬戶設置 ........................................................................................................................583.3.3  賬務處理 ........................................................................................................................59模塊四  生產業務的賬務處理 ..........................................................................................................623.4.1  生產費用的構成 ............................................................................................................623.4.2  賬戶設置 ........................................................................................................................623.4.3  賬務處理 ........................................................................................................................64模塊五  銷售業務的賬務處理 ..........................................................................................................693.5.1  商品銷售收入的確認與計量 ........................................................................................693.5.2  賬戶設置 ........................................................................................................................703.5.3  賬務處理 ........................................................................................................................71模塊六  利潤形成與分配業務的賬務處理...................................................................................743.6.1  利潤的形成與分配 ........................................................................................................743.6.2  賬戶設置 ........................................................................................................................753.6.3  賬務處理 ........................................................................................................................78模塊七  資金退出業務的賬務處理.................................................................................................813.7.1  資金退出概述 ................................................................................................................813.7.2  賬戶設置 ........................................................................................................................813.7.3  賬務處理 ........................................................................................................................82項目小結 ...................................................................................................................................................83實踐活動 ....................................................................................................................................84項目四  會計憑證 ..........................................................................................................................86模塊一  會計憑證概述 ........................................................................................................................864.1.1  會計憑證的概念 ............................................................................................................864.1.2  會計憑證的作用 ............................................................................................................874.1.3  會計憑證的種類 ............................................................................................................87模塊二  原始憑證 ................................................................................................................................884.2.1  原始憑證的概念 ............................................................................................................884.2.2  原始憑證的種類 ............................................................................................................884.2.3  原始憑證的基本內容 ....................................................................................................924.2.4  原始憑證的填制要求 ....................................................................................................934.2.5  原始憑證的審核 ............................................................................................................944.2.6  原始憑證的填制實例 ....................................................................................................95模塊三  記賬憑證 ..................................................................................................................1004.3.1  記賬憑證的概念 ..........................................................................................................1014.3.2  記賬憑證的種類 ..........................................................................................................1014.3.3  記賬憑證的基本內容 ..................................................................................................1044.3.4  記賬憑證的填制要求 ..................................................................................................1044.3.5  記賬憑證的審核 ..........................................................................................................109模塊四  會計憑證的傳遞與保管 ...................................................................................................1104.4.1  會計憑證的傳遞 ..........................................................................................................1104.4.2  會計憑證的保管 .......................................................................................................... 111項目小結 ...................................................................................................................................114實踐活動 ....................................................................................................................................115項目五  會計賬簿 .......................................................................................................................117模塊一  會計賬簿概述 ......................................................................................................................1175.1.1  會計賬簿的含義 ..........................................................................................................1185.1.2  會計賬簿的基本內容 ..................................................................................................1195.1.3  會計賬簿的種類 ..........................................................................................................119模塊二  會計賬簿的設置與登記 ...................................................................................................1225.2.1  會計賬簿的啟用與登記要求 ......................................................................................1225.2.2  日記賬的設置與登記 ..................................................................................................1255.2.3  明細賬的設置與登記 ..................................................................................................1275.2.4  總賬的設置與登記 ......................................................................................................1315.2.5  總賬與明細賬的平行登記 ..........................................................................................132模塊三  錯賬的查找與更正方法 ...................................................................................................1375.3.1  錯賬的查找方法 ..........................................................................................................1375.3.2  錯賬的更正方法 ..........................................................................................................139模塊四  對賬與結賬...........................................................................................................................1435.4.1  對賬 ..............................................................................................................................1435.4.2  結賬 ..............................................................................................................................145模塊五  會計賬簿的更換與保管 ...................................................................................................1465.5.1  會計賬簿的更換 ..........................................................................................................1475.5.2  會計賬簿的保管 ..........................................................................................................147項目小結 ....................................................................................................................................148實踐活動 ...................................................................................................................................148項目六  財產清查 ......................................................................................................................151模塊一  財產清查概述 ......................................................................................................................1516.1.1  財產清查的概念、意義與範圍 ..................................................................................1526.1.2  財產清查的種類 ..........................................................................................................1536.1.3  財產清查的一般程序 ..................................................................................................154模塊二  財產清查的方法 .................................................................................................................1546.2.1  貨幣資金的清查方法 ..................................................................................................1556.2.2  實物資產的清查方法 ..................................................................................................1576.2.3  往來款項的清查方法 ..................................................................................................158模塊三  財產清查結果的處理 ........................................................................................................1596.3.1  財產清查結果處理的要求 ..........................................................................................1596.3.2  財產清查結果處理的步驟 ..........................................................................................1596.3.3 “待處理財產損益”賬戶的設置 .................................................................................1606.3.4  財產清查結果的賬務處理 ..........................................................................................160項目小結 ...............................................................................................................................163實踐活動 ...............................................................................................................................164項目七  財務報表 .................................................................................................................165模塊一  財務報表概述 ......................................................................................................................1657.1.1  財務報表的概念與分類 ..............................................................................................1667.1.2  財務報表編制的基本要求 ..........................................................................................1687.1.3  財務報表編制前的準備工作 ......................................................................................169模塊二  資產負債表...........................................................................................................................1707.2.1  資產負債表的概念與作用 ..........................................................................................1707.2.2  資產負債表的列示要求與一般格式 ..........................................................................1707.2.3  資產負債表編制的基本方法 ......................................................................................1727.2.4  資產負債表編制舉例 ..................................................................................................174模塊三  利潤表 .....................................................................................................................1767.3.1  利潤表的概念與作用 ..................................................................................................1777.3.2  利潤表的列示要求與一般格式 ..................................................................................1777.3.3  利潤表編制的基本方法 ..............................................................................................1787.3.4  利潤表編制舉例 ..........................................................................................................179項目小結 ....................................................................................................................................181實踐活動 .....................................................................................................................................182項目八  賬務處理程序 .................................................................................................................184模塊一  賬務處理程序概述.............................................................................................................1848.1.1  賬務處理程序的概念與意義 ......................................................................................1848.1.2  賬務處理程序的種類 ..................................................................................................1858.1.3  選擇賬務處理程序的基本要求 ..................................................................................185模塊二  記賬憑證賬務處理程序 ...................................................................................................1868.2.1  記賬憑證賬務處理程序的一般步驟 ..........................................................................1868.2.2  記賬憑證賬務處理程序應用舉例 ..............................................................................1878.2.3  記賬憑證賬務處理程序的評價 ..................................................................................201模塊三  科目彙總表賬務處理程序...............................................................................................2018.3.1  科目彙總表賬務處理程序的一般步驟 ......................................................................2028.3.2  科目彙總表的編制方法 ..............................................................................................2028.3.3  科目彙總表賬務處理程序應用舉例 ..........................................................................2038.3.4  科目彙總表賬務處理程序的評價 ..............................................................................206模塊四  彙總記賬憑證賬務處理程序 ..........................................................................................2068.4.1  彙總記賬憑證賬務處理程序的一般步驟 ..................................................................2068.4.2  彙總記賬憑證的編制方法 ..........................................................................................2078.4.3  彙總記賬憑證賬務處理程序應用舉例 ......................................................................2098.4.4  彙總記賬憑證賬務處理程序的評價 ..........................................................................210項目小結 ..............................................................................................................................211實踐活動 ..............................................................................................................................212附錄A  活動評價表 ..............................................................................................................214

本書是職業院校會計專業的核心課程教材，是根據國家新一輪職業教育教學改革精神和現代職業教育體繫建設的要求、為滿足職業教育人纔培養和企業會計崗位人纔需求而編寫的。本書包括會計概述、賬戶與復式記賬、主要經濟業務的賬務處理、會計憑證、會計賬簿、財產清查、財務報表、賬務處理程序，共8 個項目。全書將理論知識和實訓內容有機結合，突出了“做中學，做中教”理實一體的職業教育教學特色。在完成會計基礎理論學習的同時，通過大量的例題、實訓案例和實踐活動，讓學生進行業務訓練和實踐操作，注重培養學生的實踐操作能力。為突出信息化教學特色，本書全面引入了正保會計網校優質的信息化教學資源，教師和學生可以掃描教材封面二維碼，注冊賬號後進行觀看；也可以直接掃描書中的二維碼進行觀看。本書還配有教學指南和電子教案等網上資源；同時為方便教師布置作業和學生課下練習，本書還配有同步訓練教材《會計基礎（第4 版）同步習題》。本書既可以作等

"本書自第1、2、3 版出版發行以來，得到了全國職業院校財經類及相關專業廣大師生的普遍歡迎和好評，每年都多次印刷發行，很好地滿足了廣大師生的需求。為了更好地適應現代職業教育體繫建設，滿足職業教育人纔培養和企業會計崗位用人需求，我們在廣泛調查研究的基礎上，結合國家稅費改革和職業教育信息化教學的近期新要求，對本書進行了全面、繫統的完善和修訂。修訂後的教材具有以下特色。1. 增強教材信息化資源配置，突出全書信息化教學特色。為更好地貫徹落實“教育部關於進一步推進職業教育信息化發展的指導意見（教職成[2017]4 號）”，本書全面引入中華會計網校優質的信息化教學資源，聯合正保會計網校共同打造信息化教學資源版的會計教材。新修訂的教材不僅大大提升了信息化程度，更加方便了會計專業教師日常教學使用，同時也極大地方便了學生線上線下自學使用。2. 體現現代職業教育發展等