本书分8个项目，阐述了企业会计的基本理论、基础知识、基本核算方法及企业会计核算的基本技能。内容依次为：会计基本理论、会计核算基础知识、填制与审核会计凭证、借贷记账法的应用、设置与登记会计账簿、财产清查、账务处理程序、编制财务会计报告。
随着我国市场经济的快速发展，会计作为企业的核心管理环节，为企业的发展提供了坚实的内在支撑力。现代社会对会计信息的依赖程度和质量要求越来越高，同时对会计人才的知识和技能提出了更高的要求。基础会计是会计专业及经济管理类相关专业的基础课程、入门课程，是一门技术性、应用性很强的学科。这门学科旨在通过课程教学使学生掌握基本会计知识与技能，为提高学生综合素质，使其成为高素质的工作者，打下的会计理论和实践技能基础。
李艳杰，教授，就职于上海电子信息职业技术学院。
项目 1 会计基本理论 ················································································.1
任务 1 会计的概念、职能与目标 ·····················································.2
任务 2 会计基本假设、会计基础和 会计计量属性 ······························.5
任务 3 会计信息质量要求 ······························································.9
任务 4 会计核算方法 ··································································.12
基础知识测评 ·············································································.16
岗位能力测评 ·············································································.17
项目 2 会计核算基础知识 ········································································.18
任务 1 明确会计对象 ··································································.19
任务 2 会计要素 ········································································.22
任务 3 建立会计等式 ··································································.31
任务 4 设置会计科目与开设会计账户 ·············································.37
任务 5 复式记账法与记账法 ···················································.46
基础知识测评 ·············································································.57
岗位能力测评 ·············································································.59
项目 3 填制与审核会计凭证 ·····································································.62
任务 1 会计凭证的意义和种类 ······················································.63
任务 2 填制与审核原始凭证 ·························································.69
任务 3 记账凭证 ········································································.72
任务 4 传递与保管会计凭证 ·························································.76
基础知识测评 ·············································································.79
岗位能力测评 ·············································································.80
项目 4 记账法的应用 ········································································.82
任务 1 工业企业的主要经济业务 ···················································.83
任务 2 筹资业务的核算 ·······························································.84
任务 3 供应业务的核算 ·······························································.89
任务 4 生产业务的核算 ·······························································.94
任务 5 销售业务的核算 ······························································.106
任务 6 其他经济业务的核算 ························································.111
任务 7 财务成果的核算 ······························································.116
基础知识测评 ············································································.126
岗位能力测评 ············································································.128
项目 5 设置与登记会计账簿 ····································································.131
任务 1 会计账簿的意义和种类 ·····················································.132
任务 2 设置与登记会计账簿 ························································.136
任务 3 查找与更正错账 ······························································.142
任务 4 对账和结账 ····································································.149
基础知识测评 ············································································.154
岗位能力测评 ············································································.155
项目 6 财产清查 ···················································································.157
任务 1 财产清查的种类与准备 ·····················································.158
任务 2 财产清查的方法 ······························································.160
任务 3 财产清查结果的处理 ························································.166
基础知识测评 ············································································.172
岗位能力测评 ············································································.173
项目 7 账务处理程序 ·············································································.175
任务 1 账务处理程序的意义与种类 ···············································.176
任务 2 记账凭证账务处理程序 ·····················································.177
任务 3 汇总记账凭证账务处理程序 ···············································.183
任务 4 科目汇总表账务处理程序 ··················································.186
基础知识测评 ···········
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