基礎(chǔ)會(huì)計(jì)實(shí)務(wù)(戚素文-周東黎主編)課件模板

基礎(chǔ)會(huì)計(jì)實(shí)務(wù)(戚素文，周東黎主編)演講人202x-11-11目錄01.項(xiàng)目1會(huì)計(jì)的認(rèn)知07.參考文獻(xiàn)03.項(xiàng)目3會(huì)計(jì)憑證的填制與審核05.項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送02.項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用04.項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記06.項(xiàng)目6賬務(wù)處理程序的選擇與運(yùn)用01項(xiàng)目1會(huì)計(jì)的認(rèn)知項(xiàng)目1會(huì)計(jì)的認(rèn)知任務(wù)1.1認(rèn)識(shí)會(huì)計(jì)任務(wù)1.2認(rèn)識(shí)會(huì)計(jì)職業(yè)任務(wù)1.3認(rèn)識(shí)會(huì)計(jì)要素與會(huì)計(jì)等式小結(jié)自測(cè)題項(xiàng)目1會(huì)計(jì)的認(rèn)知任務(wù)1.1認(rèn)識(shí)會(huì)計(jì)1.1.1會(huì)計(jì)的特點(diǎn)與會(huì)計(jì)的職能011.1.2會(huì)計(jì)對(duì)象與會(huì)計(jì)目標(biāo)021.1.4會(huì)計(jì)方法與會(huì)計(jì)核算內(nèi)容041.1.3會(huì)計(jì)基本假設(shè)與會(huì)計(jì)信息的質(zhì)量要求03項(xiàng)目1會(huì)計(jì)的認(rèn)知任務(wù)1.2認(rèn)識(shí)會(huì)計(jì)職業(yè)1.2.3會(huì)計(jì)人員的職業(yè)素質(zhì)要求031.2.1會(huì)計(jì)職業(yè)011.2.4會(huì)計(jì)人員的職業(yè)發(fā)展041.2.2會(huì)計(jì)人員的任職條件和工作職責(zé)02項(xiàng)目1會(huì)計(jì)的認(rèn)知任務(wù)1.3認(rèn)識(shí)會(huì)計(jì)要素與會(huì)計(jì)等式1.3.1會(huì)計(jì)要素1.3.2會(huì)計(jì)等式1.3.3任務(wù)設(shè)計(jì)02項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用任務(wù)2.1會(huì)計(jì)科目與賬戶的設(shè)置和使用01任務(wù)2.2借貸記賬法02任務(wù)2.3借貸記賬法的具體應(yīng)用——工業(yè)企業(yè)主要經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的核算03任務(wù)2.4賬戶的分類04小結(jié)05自測(cè)題06項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用任務(wù)2.1會(huì)計(jì)科目與賬戶的設(shè)置和使用2.1.1會(huì)計(jì)科目的設(shè)置與分類012.1.2賬戶的設(shè)置與賬戶的內(nèi)容和結(jié)構(gòu)022.1.3任務(wù)設(shè)計(jì)03項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用任務(wù)2.2借貸記賬法2.2.1借貸記賬法的基本內(nèi)容012.2.2借貸記賬法下總分類賬與明細(xì)分類賬的平行登記022.2.3任務(wù)設(shè)計(jì)032.3.2財(cái)物的收發(fā)、增減和使用的核算b2.3.3債權(quán)、債務(wù)的發(fā)生和結(jié)算的核算c2.3.4資本增、減的核算d2.3.5收入、成本和費(fèi)用的核算e2.3.6財(cái)務(wù)成果的計(jì)算和核算f2.3.1款項(xiàng)和有價(jià)證券收、付的核算a項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用任務(wù)2.3借貸記賬法的具體應(yīng)用——工業(yè)企業(yè)主要經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的核算任務(wù)2.3借貸記賬法的具體應(yīng)用——工業(yè)企業(yè)主要經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)的核算2.3.7任務(wù)設(shè)計(jì)項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用項(xiàng)目2賬戶的設(shè)置與借貸記賬法的應(yīng)用任務(wù)2.4賬戶的分類2.4.1賬戶按經(jīng)濟(jì)內(nèi)容分類2.4.3賬戶的其他分類2.4.4任務(wù)設(shè)計(jì)2.4.2賬戶按用途和結(jié)構(gòu)分類03項(xiàng)目3會(huì)計(jì)憑證的填制與審核項(xiàng)目3會(huì)計(jì)憑證的填制與審核任務(wù)3.1原始憑證的填制與審核任務(wù)3.2記賬憑證的填制與審核任務(wù)3.3會(huì)計(jì)憑證的傳遞、整理裝訂與保管小結(jié)自測(cè)題項(xiàng)目3會(huì)計(jì)憑證的填制與審核任務(wù)3.1原始憑證的填制與審核3.1.1原始憑證的概念及種類3.1.3原始憑證的審核3.1.4任務(wù)設(shè)計(jì)3.1.2原始憑證的填制項(xiàng)目3會(huì)計(jì)憑證的填制與審核任務(wù)3.2記賬憑證的填制與審核3.2.1記賬憑證的概念及分類3.2.3記賬憑證的審核3.2.4任務(wù)設(shè)計(jì)3.2.2記賬憑證的填制項(xiàng)目3會(huì)計(jì)憑證的填制與審核任務(wù)3.3會(huì)計(jì)憑證的傳遞、整理裝訂與保管3.3.1會(huì)計(jì)憑證的傳遞3.3.3會(huì)計(jì)憑證的保管3.3.4任務(wù)設(shè)計(jì)3.3.2會(huì)計(jì)憑證的整理與裝訂04項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記M.94275.CN任務(wù)4.2會(huì)計(jì)賬簿的啟用與登記02任務(wù)4.5結(jié)賬與更換新賬05任務(wù)4.1會(huì)計(jì)賬簿的設(shè)置01任務(wù)4.4錯(cuò)賬的查找與更正04任務(wù)4.3對(duì)賬03小結(jié)06項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記自測(cè)題項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記任務(wù)4.1會(huì)計(jì)賬簿的設(shè)置4.1.2會(huì)計(jì)賬簿的設(shè)置方法4.1.3任務(wù)設(shè)計(jì)4.1.1會(huì)計(jì)賬簿的概念及種類項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記任務(wù)4.2會(huì)計(jì)賬簿的啟用與登記4.2.2會(huì)計(jì)賬簿的登記方法1324.2.1會(huì)計(jì)賬簿的啟用4.2.3任務(wù)設(shè)計(jì)項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記任務(wù)4.3對(duì)賬4.3.2財(cái)產(chǎn)的盤點(diǎn)清查1324.3.1對(duì)賬的方法及內(nèi)容4.3.3任務(wù)設(shè)計(jì)項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記任務(wù)4.4錯(cuò)賬的查找與更正4.4.1錯(cuò)賬的查找方法4.4.2錯(cuò)賬的更正方法4.4.3任務(wù)設(shè)計(jì)項(xiàng)目4會(huì)計(jì)賬簿的設(shè)置與登記任務(wù)4.5結(jié)賬與更換新賬4.5.2新賬的更換方法1324.5.1結(jié)賬的程序與方法4.5.3任務(wù)設(shè)計(jì)05項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送M.94275.CN01任務(wù)5.1資產(chǎn)負(fù)債表的編制02任務(wù)5.2利潤(rùn)表的編制03任務(wù)5.3現(xiàn)金流量表的認(rèn)識(shí)與了解04任務(wù)5.4會(huì)計(jì)報(bào)表的報(bào)送05小結(jié)06自測(cè)題項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送任務(wù)5.1資產(chǎn)負(fù)債表的編制5.1.1資產(chǎn)負(fù)債表的概念5.1.3資產(chǎn)負(fù)債表的編制方法5.1.4任務(wù)設(shè)計(jì)5.1.2資產(chǎn)負(fù)債表的結(jié)構(gòu)項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送任務(wù)5.2利潤(rùn)表的編制5.2.1利潤(rùn)表的概念015.2.3利潤(rùn)表的編制方法035.2.2利潤(rùn)表的結(jié)構(gòu)025.2.4任務(wù)設(shè)計(jì)04項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送任務(wù)5.3現(xiàn)金流量表的認(rèn)識(shí)與了解5.3.2現(xiàn)金流量表的結(jié)構(gòu)及內(nèi)容5.3.3現(xiàn)金流量表的編制方法5.3.1現(xiàn)金流量表概述項(xiàng)目5會(huì)計(jì)報(bào)表的編制與報(bào)送任務(wù)5.4會(huì)計(jì)報(bào)表的報(bào)送15.4.1會(huì)計(jì)報(bào)表的報(bào)送對(duì)象25.4.2會(huì)計(jì)報(bào)表的報(bào)送要求06項(xiàng)目6賬務(wù)處理程序的選擇與運(yùn)用任務(wù)6.1記賬憑證賬務(wù)處理程序的選擇與運(yùn)用任務(wù)6.2科目匯總表賬務(wù)處理程序的選擇與應(yīng)用任務(wù)6.3匯總記賬憑證賬務(wù)處理程序的選擇與應(yīng)用小結(jié)自測(cè)題項(xiàng)目6賬務(wù)處理程序的選擇與運(yùn)用項(xiàng)目6賬務(wù)處理程序的選擇與運(yùn)用任務(wù)6.1記賬憑證賬務(wù)處理程序的選擇與運(yùn)用6.1.1記賬憑證賬務(wù)處理程序的特點(diǎn)016.1.2記賬憑證賬務(wù)處理程序下記賬憑證與賬簿的設(shè)置026.1.3記賬憑證賬務(wù)處理程序的工作步驟036.1.4記賬憑證賬務(wù)處理程序的優(yōu)、缺點(diǎn)及適用范圍046.1.5任務(wù)設(shè)計(jì)05項(xiàng)目6賬務(wù)處理程序的選擇與運(yùn)用任務(wù)6.2科目匯總表賬務(wù)處理程序的選擇與應(yīng)用6.2.1科目匯總表賬務(wù)處理程序的特點(diǎn)6.2.3科目匯總表核算程序的工作步驟6.2.4科目匯總表賬務(wù)處理程序的優(yōu)、缺點(diǎn)及選擇范圍6.2.5任務(wù)設(shè)計(jì)6.2.2科目匯總表賬務(wù)處理程序下記賬憑證與賬簿的設(shè)置0102030405項(xiàng)目6賬務(wù)處理程序的選擇與運(yùn)用任務(wù)6.3匯總記賬憑證賬務(wù)處理程序的選擇與應(yīng)用6.3.3匯總記賬憑證的編制方