银行会计的核算目录第一章银行会计的核算方法.............................................................................................１1.1银行会计的基本概念....................................................................................................１1.1.1资产的概念............................................................１1.1.2负债的概念............................................................１1.1.3所有者权益的概念......................................................１1.1.4收入的概念............................................................１1.1.5费用的概念............................................................２1.1.6利润的概念............................................................２1.2会计科目.........................................................................................................................２1.2.1资产类科目............................................................２1.2.2负债类科目............................................................２1.2.3所有者权益类科目......................................................２1.2.4损益类科目............................................................２1.2.5表外科目...............................................................２1.3账户...............................................................................................................................３1.4银行记账方法.................................................................................................................３1.4.1银行记账方法的种类...................................................３1.4.2借贷记账法的基本要点.................................................３1.4.3借贷记账法举例........................................................３1.5会计凭证.........................................................................................................................３1.5.1原始凭证...............................................................３1.5.2记账凭证...............................................................４1.6银行的账务组织.............................................................................................................４1.6.1明细核算...............................................................４1.6.2综合核算...............................................................５1.6.3账务核对...............................................................５1.6.4银行账务的处理程序...................................................５第二章银行存款业务的核算.............................................................................................７2.1存款业务概述.................................................................................................................７2.1.1存款业务的意义和种类.................................................７2.1.2存款账户的开立及设置.................................................７2.2单位存款业务的核算....................................................................................................７2.2.1单位活期存款业务的核算...............................................７2.2.2单位定期存款业务的核算...............................................８2.3个人储蓄业务的核算....................................................................................................８2.3.1活期存款的核算..................................................
