本書以項(xiàng)目和任務(wù)為導(dǎo)向，以知識(shí)點(diǎn)和技能點(diǎn)為核心。全書分為10個(gè)項(xiàng)目，共35 項(xiàng)任務(wù)，設(shè)置了100 余個(gè)知識(shí)點(diǎn)和技能點(diǎn)。每個(gè)項(xiàng)目有知識(shí)目標(biāo)、能力目標(biāo)、典型項(xiàng)目、項(xiàng)目總結(jié)和項(xiàng)目訓(xùn)練，每項(xiàng)任務(wù)有任務(wù)描述、任務(wù)分析和知識(shí)準(zhǔn)備與應(yīng)用，將知識(shí)點(diǎn)和技能點(diǎn)貫穿于知識(shí)準(zhǔn)備與應(yīng)用的全過程。本書不僅介紹了會(huì)計(jì)基礎(chǔ)的基本知識(shí)和操作技能，而且通過設(shè)置“知識(shí)鏈接”、“知識(shí)拓展”、“想一想”等，豐富了會(huì)計(jì)基礎(chǔ)的教學(xué)內(nèi)容，讓教材更加注重體系的完整和知識(shí)的飽滿，能夠?yàn)閷W(xué)生后續(xù)的專業(yè)學(xué)習(xí)和未來職業(yè)奠定專業(yè)基礎(chǔ)。本教材通過知識(shí)準(zhǔn)備與應(yīng)用將知識(shí)與技能融為一體，突破以往理論與實(shí)踐相脫節(jié)的現(xiàn)象，讓師生雙方邊教、邊學(xué)、邊做，豐富課堂教學(xué)和實(shí)踐教學(xué)環(huán)節(jié)，突出學(xué)生動(dòng)手能力和專業(yè)技能的培養(yǎng)，充分調(diào)動(dòng)和激發(fā)學(xué)生的學(xué)習(xí)興趣。為了增強(qiáng)學(xué)生的應(yīng)用能力，本書的每個(gè)項(xiàng)目都設(shè)置了項(xiàng)目訓(xùn)練，通過單項(xiàng)選擇題、多項(xiàng)選擇題、判斷題、簡(jiǎn)答題、實(shí)訓(xùn)題，訓(xùn)練學(xué)生對(duì)每個(gè)知識(shí)點(diǎn)和技能點(diǎn)的理解，以幫助學(xué)生全面系統(tǒng)地理解會(huì)計(jì)基本知識(shí)，處理一些常見的企業(yè)經(jīng)濟(jì)業(yè)務(wù)，提高其分析問題和解決問題的能力。
馬元興，會(huì)計(jì)學(xué)教授、高級(jí)會(huì)計(jì)師，無錫商業(yè)職業(yè)技術(shù)學(xué)院副書記。兼任全國(guó)高職院校會(huì)計(jì)系主任（院長(zhǎng)）聯(lián)席會(huì)副主席、中國(guó)商業(yè)會(huì)計(jì)學(xué)會(huì)理事，江蘇省商業(yè)經(jīng)濟(jì)學(xué)會(huì)常務(wù)理事，江蘇省商業(yè)會(huì)計(jì)學(xué)會(huì)副會(huì)長(zhǎng)，無錫市商業(yè)經(jīng)濟(jì)學(xué)會(huì)副會(huì)長(zhǎng)，無錫市商業(yè)會(huì)計(jì)學(xué)會(huì)副會(huì)長(zhǎng)，企業(yè)獨(dú)立董事.
項(xiàng)目一 認(rèn)知會(huì)計(jì) ...................................................................................................................1
任務(wù)一 熟悉會(huì)計(jì)和會(huì)計(jì)工作 ............................................................................... 1
任務(wù)二 懂得會(huì)計(jì)假定和選擇會(huì)計(jì)基礎(chǔ) ............................................................. 10
任務(wù)三 劃分會(huì)計(jì)要素和建立會(huì)計(jì)等式 ............................................................. 15
任務(wù)四 構(gòu)建會(huì)計(jì)核算方法體系 ......................................................................... 27
項(xiàng)目總結(jié) ................................................................................................................ 31
項(xiàng)目訓(xùn)練 ................................................................................................................ 31
項(xiàng)目二 設(shè)置會(huì)計(jì)科目和賬戶 ............................................................................................ 35
任務(wù)一 設(shè)置會(huì)計(jì)科目 ......................................................................................... 36
任務(wù)二 設(shè)置賬戶 ................................................................................................ 42
項(xiàng)目總結(jié) ................................................................................................................ 47
項(xiàng)目訓(xùn)練 ................................................................................................................ 48
項(xiàng)目三 選擇記賬方法 ........................................................................................................ 52
任務(wù)一 認(rèn)知記賬方法 ......................................................................................... 53
任務(wù)二 應(yīng)用借貸記賬法 ..................................................................................... 57
項(xiàng)目總結(jié) ................................................................................................................ 68
項(xiàng)目訓(xùn)練 ................................................................................................................ 68
項(xiàng)目四 核算企業(yè)主要經(jīng)濟(jì)業(yè)務(wù) ......................................................................................... 75
任務(wù)一 制造業(yè)主要經(jīng)濟(jì)業(yè)務(wù) ............................................................................. 76
任務(wù)二 資金籌集業(yè)務(wù)核算 ................................................................................. 79
任務(wù)三 固定資產(chǎn)購置業(yè)務(wù)核算 ......................................................................... 87
任務(wù)四 材料采購業(yè)務(wù)核算 ................................................................................. 93
任務(wù)五 產(chǎn)品生產(chǎn)業(yè)務(wù)核算 ................................................................................. 99
任務(wù)六 銷售業(yè)務(wù)核算 ....................................................................................... 110
任務(wù)七 利潤(rùn)形成和分配核算 ........................................................................... 117
項(xiàng)目總結(jié) .............................................................................................................. 128
項(xiàng)目訓(xùn)練 .............................................................................................................. 129
項(xiàng)目五 填制會(huì)計(jì)憑證 ...................................................................................................... 138
任務(wù)一 填制和審核原始憑證 ........................................................................... 139
任務(wù)二 填制和審核記賬憑證 ........................................................................... 149
任務(wù)三 傳遞和保管會(huì)計(jì)憑證 ........................................................................... 157
項(xiàng)目總結(jié) .............................................................................................................. 159
項(xiàng)目訓(xùn)練 .............................................................................................................. 160
項(xiàng)目六 設(shè)置會(huì)計(jì)賬簿 ...................................................................................................... 166
任務(wù)一 認(rèn)知會(huì)計(jì)賬簿 ....................................................................................... 167
任務(wù)二 設(shè)置與登記會(huì)計(jì)賬簿 ........................................................................... 173
任務(wù)三 會(huì)計(jì)賬簿管理 ....................................................................................... 186
項(xiàng)目總結(jié) .............................................................................................................. 192
項(xiàng)目訓(xùn)練 .............................................................................................................. 193
項(xiàng)目七 組織財(cái)產(chǎn)清查 ...................................................................................................... 199
任務(wù)一 認(rèn)知財(cái)產(chǎn)清查 ....................................................................................... 200
任務(wù)二 財(cái)產(chǎn)物資的清查 ................................................................................... 203
任務(wù)三 財(cái)產(chǎn)清查結(jié)果的核算 ........................................................................... 210
項(xiàng)目總結(jié) .............................................................................................................. 215
項(xiàng)目訓(xùn)練 .............................................................................................................. 216
項(xiàng)目八 編制財(cái)務(wù)會(huì)計(jì)報(bào)告 .............................................................................................. 221
任務(wù)一 認(rèn)知財(cái)務(wù)會(huì)計(jì)報(bào)告 ............................................................................... 222
任務(wù)二 編制資產(chǎn)負(fù)債表 ................................................................................... 226
任務(wù)三 編制利潤(rùn)表 .......................................................................................... 233
任務(wù)四 編制其他報(bào)表及附注 ........................................................................... 238
項(xiàng)目總結(jié) .............................................................................................................. 248
項(xiàng)目訓(xùn)練 .............................................................................................................. 249
項(xiàng)目九 選擇賬務(wù)處理程序 .............................................................................................. 253
任務(wù)一 認(rèn)知賬務(wù)處理程序 ............................................................................... 254
任務(wù)二 記賬憑證賬務(wù)處理程序 ....................................................................... 256
任務(wù)三 科目匯總表賬務(wù)處理程序 ................................................................... 257
任務(wù)四 匯總記賬憑證賬務(wù)處理程序 ............................................................... 259
項(xiàng)目總結(jié) .............................................................................................................. 263
項(xiàng)目訓(xùn)練 .............................................................................................................. 264
項(xiàng)目十 組織會(huì)計(jì)工作 ...................................................................................................... 269
任務(wù)一 設(shè)置會(huì)計(jì)機(jī)構(gòu) ....................................................................................... 270
任務(wù)二 配備會(huì)計(jì)人員 ....................................................................................... 273
任務(wù)三 管理會(huì)計(jì)檔案 ....................................................................................... 279
項(xiàng)目總結(jié) .............................................................................................................. 281
項(xiàng)目訓(xùn)練 .............................................................................................................. 282
參考文獻(xiàn) ............................................................................................................................. 284
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