基礎會計（第3版）(2017年電子工業出版社出版的教材（陳岩）)

成書過程

在《基礎會計（第2版）》教材的基礎上，該教材吸收了《企業會計準則——基本準則》《企業會計準則第2 號——長期股權投資》《企業會計準則第9 號——職工薪酬》《企業會計準則第30 號——財務報表列報》《企業會計準則第39 號——公允價值計量》《企業會計準則第41 號——在其他主體中權益的披露》中的成果，並將這些準則中與基礎會計相關的學術思想、具體程式和方法體現在教材的內容中。

《基礎會計（第3版）》由陳岩（東北財經大學）、宋玉章（遼寧經濟職業技術學院）任主編。具體編寫分工如下：第5、6、8、9、10 章由陳岩編寫；第1、2、3、4、7、11 章由宋玉章編寫。全書由陳岩總纂寫、修改並終審定稿。

2017年1月，該教材由電子工業出版社出版。

內容簡介

《基礎會計（第3版）》分為11個章節。主要內容包括總論、會計核算基礎、會計科目與賬戶、複式記賬、企業基本業務的核算、會計憑證、會計賬簿、財產清查、財務報表、賬務處理程式、會計工作的組織與管理。此外，每章節下還設有本章小節與複習思考題等欄目。

教材目錄

第1 章總論 ····················· 1
1.1 企業與會計 ····················· 1
1.2 會計職能與會計核算方法 ······················ 5
1.3 會計法規體系 ····················· 8
本章小結 ····················· 13
複習思考題 ····················· 14
第2 章會計核算基礎 ······················ 16
2.1 會計對象、會計要素與會計等式 ····················· 16
2.2 會計基本假設和會計基礎 ····················· 27
2.3 會計信息質量要求 ····················· 29
2.4 會計計量 ····················· 31
本章小結 ····················· 32
複習思考題 ····················· 33
第3 章會計科目與賬戶 ····················· 38
3.1 會計科目 ····················· 38
3.2 賬戶 ····················· 41
本章小結 ····················· 51
複習思考題 ····················· 52
第4 章複式記賬 ····················· 55
4.1 記賬方法 ····················· 55
4.2 借貸記賬法 ····················· 57
本章小結 ····················· 74
複習思考題 ····················· 75
第5 章企業基本業務的核算 ····················· 79
5.1 製造企業主要經濟業務的核算 ····················· 79
5.2 融資和籌建期間業務 ···················· 80
5.3 供應過程業務 ····················· 89
5.4 生產過程業務 ····················· 94
5.5 銷售過程業務 ····················· 102
5.6 財務成果的形成與分配業務 ····················· 110
本章小結 ····················· 119
複習思考題 ····················· 120
第6 章會計憑證 ····················· 126
6.1 會計憑證的作用和種類 ·····················126
6.2 原始憑證 ····················· 127
6.3 記賬憑證 ····················· 131
6.4 會計憑證的傳遞與保管 ·····················135
6.5 會計憑證的套用 ····················· 136

本章小結 ····················· 152
複習思考題 ····················· 152
第7 章會計賬簿 ····················· 157
7.1 會計賬簿的意義和種類 ····················· 157
7.2 會計賬簿的設定與登記 ····················· 159
7.3 錯賬查找與更正的方法 ····················· 168
7.4 對賬與結賬 ····················· 171
7.5 會計賬簿的更換與保管 ····················· 173
本章小結 ····················· 174
複習思考題 ····················· 175
第8 章財產清查 ····················· 181
8.1 財產清查概述 ····················· 181
8.2 財產清查的內容與方法 ····················· 183
8.3 財產清查結果的處理 ····················· 188
本章小結 ····················· 192
複習思考題 ····················· 192
第9 章財務報表 ····················· 197
9.1 財務報表概述 ····················· 197
9.2 資產負債表 ····················· 200
9.3 利潤表 ····················· 204
9.4 現金流量表 ····················· 206
本章小結 ····················· 209
複習思考題 ····················· 209
第10 章賬務處理程式 ····················· 215
10.1 賬務處理程式概述 ····················· 215
10.2 記賬憑證賬務處理程式 ····················· 216
10.3 匯總記賬憑證賬務處理程式 ····················· 217
10.4 科目匯總表賬務處理程式 ····················· 222
本章小結 ····················· 234
複習思考題 ····················· 235
第11 章會計工作的組織與管理 ····················· 241
11.1 會計機構與會計人員 ····················· 241
11.2 會計職業道德 ····················· 245
11.3 會計檔案管理與會計工作交接 ····················· 246
本章小結 ····················· 252
複習思考題 ····················· 252
參考文獻 ····················· 255

基礎會計（第3版）(2017年電子工業出版社出版的教材（陳岩）)

基本介紹

成書過程

內容簡介

教材目錄

教學資源

教材特色

作者簡介

相關詞條

熱門詞條