手工会计实训习题.pdf

《手工会计实训》习题

（——学年学期）

专业：班级：

姓名：学号：

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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

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》之单项实训时数

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2

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2

实训九、销售过程的核算

实训十、利润形成与分配的核算2

实训十一、原始凭证的填制2

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2

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10

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