基础会计实训教程- 辽宁商贸职业学院

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基础会计实训教程

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辽宁商贸职业学院商务贸易系

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目 录

实训任务书 ····································································································· 1 第一部分 单项实训 ·············································································· 1

实训一 会计要素的确认 ··········································································· 3 实训二 账户结构 ······················································································· 4 实训三 会计等式 ··························································································· 4 实训四 借贷记账法 ··················································································· 5 实训五 总分类账与明细分类账的平行登记 ··············································· 8 实训六 资金筹集的核算 ············································································· 9 实训七 供应过程的核算 ············································································· 9 实训八 生产过程的核算 ············································································· 10 实训九 销售过程的核算 ············································································· 13 实训十 利润形成与分配的核算 ································································· 14 实训十一 原始凭证的填制 ········································································· 16 实训十二 记账凭证与科目汇总表的编制 ················································· 18 实训十三 会计账簿的登记 ········································································· 20 实训十四 错账更正方法 ············································································· 23 实训十五 财产清查的核算 ········································································· 24 实训十六 财务报表的编制 ········································································· 26

第二部分 综合实训 ·············································································· 28

1

基础会计实训教程

实训任务书

按教学计划要求，本门课程的教学时数为64学时，其中：理论教学时数为44学时，实践教学时数为20学时。实训任务具体安排如下：

一、《基础会计实训教程》之单项实训 实训一、会计要素的确认 实训二、账户结构 实训三、会计等式 实训四、借贷记账法 实训五、总分类账与明细分类账的平行登记 实训六、资金筹集的核算 实训七、供应过程的核算 实训八、生产过程的核算 实训九、销售过程的核算 实训十、利润形成与分配的核算 实训十一、原始凭证的填制 实训十二、记账凭证与科目汇总表的编制 实训十三、会计账簿的登记 实训十四、错账更正方法 实训十五、财产清查的核算 实训十六、财务报表的编制 二、《基础会计实训教程》之综合实训 时数 2 2 2 2 2 10

商 务 贸 易 系 年 月 日

2

基础会计实训教程

第一部分：单项实训

实训一 会计要素的确认

实训目的：掌握会计要素的确认

实训资料：某企业相关会计要素项目如下所示 内 容 1、厂房一栋，价值3600万元。 2、机器设备10台，价值1200万元。 3、办公用房一栋，价值1800万元。 4、企业资产中有7200万元是投资者投入的。 5、各种材料价值660万元。 6、在产品价值300万元。 7、库存产成品价值900万元。 8、企业保险柜中有现金12万元。 9、银行存款960万元。 10、企业资产中有1200万元是从银行借入的。 11、因销售商品而产生450万元的债权未收回。 12、因购买商品而产生480万元的债务未支付。 13、以前年度未分配利润1002万元。 14.向银行借款（期限9个月）而形成的债务10万元。 15.购入准备短期持有的股票25万元。 16.欠职工工资10万元。 17.向用户收取包装物押金5万元。 18.购入5年期的国库券50万元。 19.企业的商标权10万元。 20.向销货单位支付预购订金10万元。 合计 实训要求：

资料中所列内容各属于资产、负债、所有者权益中的哪一个项目，并在相应

3

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