会计学2-宝阳悦读网

　　　　

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会计学2

作者：伍光明

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内容简介:

本教材分为十章，按照会计理论基础——会计六要素的核算——会计报表的编制的逻辑顺序进行编排，有利于学生对会计理论体系的了解和掌握。而且各章后面有小结和综合练习题，一方面便于学生自主学习，另一方面也方便教师安排课后作业和对学生学习情况的检测、考评。本教材依据会计六要素展开，前面部分是会计理论基础，主要包括复式记账原理，会计核算方法，工业企业供应过程、生产过程、销售过程和财务成果形成的核算；后面部分是资产、负债、所有者权益、收入、费用、利润及财务报表。

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