会计基础与实务
- ISBN-10
- 7115302545
- ISBN-13
- 9787115302540
- Category
- Business & Economics
- Language
- Chinese
- Published
- 2013-03-01
- Publisher
- BEIJING BOOK CO. INC.
- Authors
- 王建军, 杨桂洁, 张春杨主编
Description
本书是校企合作开发的基于会计工作过程的项目式课程教材，全书编写按照会计工作过程选取、序化教学内容。单一实例贯穿全书，采用仿真的凭证、账簿、报表组织教材内容，并安排相应的教、学、做一体化训练，突出仿真性和互动性，以实现工学结合。本书主体分为两部分，第一部分是会计入门知识，以模块形式介绍会计人员必备的基本知识；第二部分是会计工作流程，以滨海有限公司一个会计期间全部经济业务的账务处理流程为主线，依次介绍会计工作过程中期初、日常、期末、最终的职业活动和工作任务，并根据工作任务穿插了各种相关知识。本书附录中提供了参考答案、模拟案例需用实训材料清单、会计从业资格考试模拟试题和综合模拟实训案例，附册中提供了模拟案例和综合模拟实训案例的原始凭证，供学生实际操作时裁剪使用。为便于教学，本书提供电子教案、电子课件、模拟案例参考答案、模拟试卷和案例分析等配套资料，索取方式参见“配套资料索取说明”。本书可作为高职高专院校经济管理类专业学生的专业基础课教材，也可作为财会人员的培训教材和会计从业人员的自学参考书。
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