前言
第一部分 會計基礎知識練習
練習一 總論............................................................................................................................................................2
練習二 會計要素與會計等式................................................................................................................................8
練習三 賬戶與復式記賬.......................................................................................................................................14
練習四 企業(yè)主要經(jīng)濟業(yè)務的核算.......................................................................................................................33
練習五 會計憑證...................................................................................................................................................48
練習六 會計賬簿...................................................................................................................................................61
練習七 財產(chǎn)清查...................................................................................................................................................76
練習八 財務會計報告...........................................................................................................................................85
練習九 會計賬務處理程序...................................................................................................................................94
練習十 會計檔案..................................................................................................................................................104
第二部分 會計模擬實訓
實訓一 財會數(shù)字書寫..........................................................................................................................................109
實訓二 經(jīng)濟業(yè)務的發(fā)生對會計等式的影響......................................................................................................114
實訓三 借貸記賬法..............................................................................................................................................116
實訓四 填制原始憑證..........................................................................................................................................118
實訓五 審核原始憑證..........................................................................................................................................123
實訓六 填制與審核記賬憑證..............................................................................................................................126
實訓七 登記會計賬簿..........................................................................................................................................147
實訓八 財產(chǎn)清查..................................................................................................................................................154
實訓九 編制會計報表..........................................................................................................................................157
實訓十 會計憑證裝訂..........................................................................................................................................169
實訓十一 基礎會計模擬綜合實訓......................................................................................................................171
綜合實訓經(jīng)濟業(yè)務原始憑證..................................................................................................................................179
參考文獻..................................................................................................................................................................217