前言
第一部分 會計(jì)基礎(chǔ)知識練習(xí)
練習(xí)一 總論............................................................................................................................................................2
練習(xí)二 會計(jì)要素與會計(jì)等式................................................................................................................................8
練習(xí)三 賬戶與復(fù)式記賬.......................................................................................................................................14
練習(xí)四 企業(yè)主要經(jīng)濟(jì)業(yè)務(wù)的核算.......................................................................................................................33
練習(xí)五 會計(jì)憑證...................................................................................................................................................48
練習(xí)六 會計(jì)賬簿...................................................................................................................................................61
練習(xí)七 財(cái)產(chǎn)清查...................................................................................................................................................76
練習(xí)八 財(cái)務(wù)會計(jì)報(bào)告...........................................................................................................................................85
練習(xí)九 會計(jì)賬務(wù)處理程序...................................................................................................................................94
練習(xí)十 會計(jì)檔案..................................................................................................................................................104
第二部分 會計(jì)模擬實(shí)訓(xùn)
實(shí)訓(xùn)一 財(cái)會數(shù)字書寫..........................................................................................................................................109
實(shí)訓(xùn)二 經(jīng)濟(jì)業(yè)務(wù)的發(fā)生對會計(jì)等式的影響......................................................................................................114
實(shí)訓(xùn)三 借貸記賬法..............................................................................................................................................116
實(shí)訓(xùn)四 填制原始憑證..........................................................................................................................................118
實(shí)訓(xùn)五 審核原始憑證..........................................................................................................................................123
實(shí)訓(xùn)六 填制與審核記賬憑證..............................................................................................................................126
實(shí)訓(xùn)七 登記會計(jì)賬簿..........................................................................................................................................147
實(shí)訓(xùn)八 財(cái)產(chǎn)清查..................................................................................................................................................154
實(shí)訓(xùn)九 編制會計(jì)報(bào)表..........................................................................................................................................157
實(shí)訓(xùn)十 會計(jì)憑證裝訂..........................................................................................................................................169
實(shí)訓(xùn)十一 基礎(chǔ)會計(jì)模擬綜合實(shí)訓(xùn)......................................................................................................................171
綜合實(shí)訓(xùn)經(jīng)濟(jì)業(yè)務(wù)原始憑證..................................................................................................................................179
參考文獻(xiàn)..................................................................................................................................................................217