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第十一章 会计核算组织程序 PowerPoint PPT Presentation


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第十一章 会计核算组织程序. 学习目的:本章主要阐述核算组织程序的概念和基本要求。通过本章学习,使学生理解各种核算组织程序的特点;掌握几种主要核算组织程序下的凭证和账簿组织及其核算步骤;理解几种主要核算组织程序的特点及适用范围。 关键概念:记账凭证核算组织程序 科目汇总表核算组织程序 汇总记账凭证核算组织程序 日记总账核算组织程序 多栏式日记账核算组织程序. 第一节 会计核算组织程序概述. 一、会计核算程序的概念 会计核算组织程序也称会计核算形式,是指账簿组织、记账程序和记账方法三者有机结合的方式。

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第十一章 会计核算组织程序

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