目录第一章会计的基本概念................................................................3第一节：会计的定义（概念、职能、对象、六要素）..................3一、会计的概念...........................................................................3二、会计的职能...........................................................................3三、会计目标...............................................................................3四、会计的对象...........................................................................3五、会计要素及会计等式...........................................................3第二节：会计核算的基本前提.........................................................3一、会计主体（会计实体、会计个体）...................................3二、持续经营...............................................................................3三、会计分期...............................................................................3四、货币计量...............................................................................3第三节：会计核算信息质量要求.....................................................3一、会计信息质量方面的一般原则...........................................3二、确认和计量的一般原则.......................................................3第四节：会计方法.............................................................................3一、会计方法的概述...................................................................3二、会计的核算方法...................................................................3第二章会计科目、账户与借贷记账法..........................................3第一节：会计科目.............................................................................3一、会计科目的概念...................................................................3二、设置会计科目的原则...........................................................3三、会计科目的内容和级别.......................................................3第二节：账户.....................................................................................3一、会计账户的概念...................................................................3二、账户的结构和内容...............................................................3三、总分类账和明细分类账.......................................................3四、账户运用举例.......................................................................3第三节：借贷记账法（复式记账法、借贷记账法、举例、试算平衡）3一、复式记账法...........................................................................3二、借贷记账法...........................................................................3三、借贷记账法的运用...............................................................3四、试算平衡...............................................................................3第三章：工业企业一般经济业务核算举例...................................3第一节资金筹集业务的核算............................................................3一、吸收投资业务.......................................................................3二、接受捐赠业务.......................................................................3三、借款业务的核算...................................................................3第二节物资采购业务........................................................................3一、材料采购业务.......
