基础会计实训教程

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1、基础会计实训教程1实训任务书·································································································1第一部分单项实训···········································································1实训一会计要素的确认·········································································3实训二账户

2、结构····················································································4实训三会计等式························································································4实训四借贷记账法·················································································5实训五总分类账与明细分类

3、账的平行登记··············································8实训六资金筹集的核算···········································································9实训七供应过程的核算···········································································9实训八生产过程的核算··················································

4、·························10实训九销售过程的核算···········································································13实训十利润形成与分配的核算·······························································14实训十一原始凭证的填制·······································································16实训十二记账凭证与

5、科目汇总表的编制················································18实训十三会计账簿的登记·······································································20实训十四错账更正方法···········································································23实训十五财产清查的核算·············································

6、··························24实训十六财务报表的编制·······································································26···········································································28基础会计实训教程2按教学计划要求，本门课程的教学时数为64学时，其中：理论教学时数为44学时，实践教学时数为20学时。实训任务具体安排如下：时数实训一、会计要素的确认实训二、账户结构实训三、会

7、计等式实训四、借贷记账法2实训五、总分类账与明细分类账的平行登记实训六、资金筹集的核算实训七、供应过程的核算实训八、生产过程的核算2实训九、销售过程的核算实训十、利润形成与分配的核算2实训十一、原始凭证的填制2实训十二、记账凭证与科目汇总表的编制实训十三、会计账簿的登记2实训十四、错账更正方法实训十五、财产清查的核算实训十六、财务报表的编制10商务贸易系年月日基础会计实训教程3掌握会计要素的确认某企业相关会计要素项目如下所示内容资产负债所有者权益1、厂房一栋，价值3600万元。2、机器设备10台，价值1200万元。3、办公用房一栋，价值1800万元。4、企业资产中

8、有7200