本書采用項(xiàng)目化結(jié)構(gòu)，以西南機(jī)械制造有限公司某年12 月份日常會(huì)計(jì)業(yè)務(wù)資料為主線，要求學(xué)習(xí)者同步進(jìn)行手工賬實(shí)訓(xùn)，完成會(huì)計(jì)業(yè)務(wù)流程“證—賬—表”全過程的會(huì)計(jì)核算。通過實(shí)訓(xùn)，學(xué)習(xí)者能夠在短期內(nèi)顯著提高手工記賬技能，適應(yīng)現(xiàn)代會(huì)計(jì)工作需要。
本書可作為高等職業(yè)院校、高等專科院校、成人高校、民辦高校及本科院校舉辦的二級(jí)職業(yè)技術(shù)學(xué)院財(cái)經(jīng)類專業(yè)的教學(xué)用書，也可作為自學(xué)者的業(yè)務(wù)參考書。
前言
第一部分 實(shí)訓(xùn)指導(dǎo)............................................................................................................................
1
實(shí)訓(xùn)一財(cái)會(huì)數(shù)字的規(guī)范書寫..............................................................................................................
2
任務(wù)1 阿拉伯?dāng)?shù)字的書寫...............................................................................................................
2
任務(wù)2 中文大寫數(shù)字書寫...............................................................................................................
3
任務(wù)3 中文大寫票據(jù)日期的書寫...................................................................................................
5
實(shí)訓(xùn)二原始憑證的填制與審核............................................................................................................
7
任務(wù)1 辨識(shí)原始憑證......................................................................................................................
7
任務(wù)2 歸納原始憑證......................................................................................................................
9
任務(wù)3 填制原始憑證.................................................................................................................... 10
任務(wù)4 審核原始憑證.................................................................................................................... 12
實(shí)訓(xùn)三記賬憑證的填制與審核........................................................................................................ 29
任務(wù)1 認(rèn)識(shí)記賬憑證.................................................................................................................... 29
任務(wù)2 編制記賬憑證.................................................................................................................... 32
任務(wù)3 審核記賬憑證.................................................................................................................... 33
實(shí)訓(xùn)四會(huì)計(jì)崗位分工及責(zé)任制........................................................................................................ 34
任務(wù)1 認(rèn)識(shí)企業(yè)............................................................................................................................ 34
任務(wù)2 認(rèn)識(shí)財(cái)務(wù)制度及崗位分工................................................................................................. 35
任務(wù)3 認(rèn)識(shí)該企業(yè)會(huì)計(jì)政策......................................................................................................... 38
實(shí)訓(xùn)五建立賬簿............................................................................................................................... 41
任務(wù)1 認(rèn)識(shí)各類賬簿.................................................................................................................... 41
任務(wù)2 年度期初建賬.................................................................................................................... 44
任務(wù)3 錄入期初余額.................................................................................................................... 45
任務(wù)4 賬簿登記規(guī)則.................................................................................................................... 45
實(shí)訓(xùn)六日常核算—
—
編制憑證........................................................................................................ 47
任務(wù)1 認(rèn)識(shí)業(yè)務(wù)流程.................................................................................................................... 47
任務(wù)2 參照樣本編制會(huì)計(jì)憑證..................................................................................................... 48
實(shí)訓(xùn)七日常核算—
—
登記日記賬.................................................................................................... 50
任務(wù)1 認(rèn)識(shí)業(yè)務(wù)流程.................................................................................................................... 50
任務(wù)2 參照樣本登記日記賬......................................................................................................... 51
實(shí)訓(xùn)八日常核算—
—
登記明細(xì)賬.................................................................................................... 52
任務(wù)1 認(rèn)識(shí)業(yè)務(wù)流程.................................................................................................................... 52
任務(wù)2 參照樣本登記明細(xì)賬......................................................................................................... 53
會(huì)計(jì)綜合實(shí)訓(xùn)
實(shí)訓(xùn)九更正錯(cuò)賬............................................................................................................................... 55
任務(wù)1 如何快速查找錯(cuò)誤............................................................................................................. 55
任務(wù)2 賬簿錯(cuò)誤的更正................................................................................................................ 56
實(shí)訓(xùn)十科目匯總表........................................................................................................................... 60
任務(wù)1 認(rèn)識(shí)科目匯總表................................................................................................................ 60
任務(wù)2 科目匯總表的編制方法..................................................................................................... 61
實(shí)訓(xùn)十一日常核算—
—
登記總賬.................................................................................................... 63
任務(wù)1 認(rèn)識(shí)業(yè)務(wù)流程.................................................................................................................... 63
任務(wù)2 參照樣本登記總賬............................................................................................................. 64
實(shí)訓(xùn)十二期末相關(guān)計(jì)算與核算........................................................................................................ 65
任務(wù)1 期末相關(guān)計(jì)算項(xiàng)目............................................................................................................. 66
任務(wù)2 期末相關(guān)計(jì)算內(nèi)容............................................................................................................. 67
實(shí)訓(xùn)十三對(duì)賬、結(jié)賬....................................................................................................................... 75
任務(wù)1 對(duì)賬.................................................................................................................................. 75
任務(wù)2 結(jié)賬.................................................................................................................................. 76
任務(wù)3 對(duì)照實(shí)例進(jìn)行結(jié)賬............................................................................................................. 77
實(shí)訓(xùn)十四試算平衡表的編制............................................................................................................ 79
任務(wù)1 認(rèn)識(shí)試算平衡表................................................................................................................ 79
任務(wù)2 參照實(shí)例進(jìn)行編制............................................................................................................. 80
實(shí)訓(xùn)十五會(huì)計(jì)報(bào)表的編制............................................................................................................... 81
任務(wù)1 認(rèn)識(shí)業(yè)務(wù)流程.................................................................................................................... 81
任務(wù)2 學(xué)習(xí)報(bào)表編制方法............................................................................................................. 82
任務(wù)3 參照實(shí)例進(jìn)行編制............................................................................................................. 88
實(shí)訓(xùn)十六會(huì)計(jì)檔案........................................................................................................................... 96
任務(wù)1 認(rèn)識(shí)會(huì)計(jì)檔案.................................................................................................................... 96
任務(wù)2 整理裝訂會(huì)計(jì)憑證............................................................................................................. 99
第二部分 實(shí)訓(xùn)資料........................................................................................................................ 103
一、實(shí)訓(xùn)耗材和用具..................................................................................................................... 104
二、西南機(jī)械制造有限公司會(huì)計(jì)科目及期初余額........................................................................ 104
三、12 月份經(jīng)濟(jì)業(yè)務(wù)具體事項(xiàng)..................................................................................................... 109
四、相關(guān)原始憑證..........................................................................................................................117
第三部分 參考資料........................................................................................................................ 259
一、原始憑證部分......................................................................................................................... 260
二、會(huì)計(jì)分錄部分......................................................................................................................... 270
三、賬簿部分................................................................................................................................ 285
四、科目匯總表、試算平衡表部分.............................................................................................. 294
五、會(huì)計(jì)報(bào)表部分......................................................................................................................... 300
六、報(bào)表附注部分......................................................................................................................... 305
參考文獻(xiàn)............................................................................................................................................. 318
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