江苏会计从业资格考试——会计基础学习笔记第一章总论..............................................................................................................................2第一节会计概述..........................................................3第二节会计核算的基本前提（会计基本假设）................................6第三节会计基础..........................................................7第四节会计要素与会计等式................................................8第二章会计核算的具体内容与一般要求.................................................................................13第一节会计核算的具体内容...............................................13第二节会计核算的一般要求...............................................14第三章会计科目和账户............................................................................................................15第一节会计科目.........................................................15第二节账户.............................................................16第四章复式记账........................................................................................................................17第一节复式记账法.......................................................18第二节借贷记账法.......................................................18第三节会计分录.........................................................20第四节总分类账户与明细分类账户.........................................22第五节复式记账的运用...................................................23第五章会计凭证........................................................................................................................61第一节会计凭证的意义和种类.............................................61第二节原始凭证.........................................................62第三节记账凭证.........................................................66第四节会计凭证的传递和保管.............................................69第六章会计账簿........................................................................................................................70第一节账簿的意义和种类.................................................70第二节会计账簿的内容、启用与记账规则...................................71第三节会计账簿的格式和登记方法.........................................73第四节对账...........................................................75第五节错账更正方法.....................................................76第六节结账...........................................................79第七节会计账簿的更换与保管.............................................79第七章账务处理程序................................................................................................................80第一节账务处理程序的意义和种类.........................................80第二节不同种类账务处理程序的内容.......................................80第八章财产清查........................................................................................................................88第一节财产清查的意义、种类和一般程序...................................88第二节财产盘存制度.....................................................90第三节财产清查的方法...................................................92第四节财产清查结果的处理...............................................94第九章财务会计报告.............................
