《基礎會計（第2版）》是史玉光,許韻聰編寫，電子工業出版社出版的書籍。
基本介紹
- 書名：基礎會計（第2版）
- 作者：史玉光,許韻聰
- ISBN：9787121301070
- 出版社：電子工業出版社
內容簡介,目錄,
內容簡介
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。
目錄
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 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 借貸記賬法的套用舉例 ································································ 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 會計賬簿的設定 ··············································································· 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 會計處理程式 ············································································· 186
10.1 會計處理程式的意義和分類 ···························································· 186
10.2 記賬憑證會計處理程式 ······································································· 187
10.3 科目匯總表會計處理程式 ······························································· 188
10.4 匯總記賬憑證會計處理程式 ······························································· 190
10.5 日記總賬會計處理程式 ··································································· 193
10.6 多欄式日記賬會計處理程式 ······························································ 194
思考與練習 ································································································ 195
附錄 科目匯總表會計處理程式實務舉例 ······························································ 196
第11 章 財務報表································································· 216
11.1 財務報表的意義、分類和編制要求 ······················································· 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
